Customs Act 1901

PART VIII - THE DUTIES  

Division 1N - Regional Comprehensive Economic Partnership (RCEP) originating goods  

Subdivision D - Goods produced from non-originating materials  

SECTION 153ZQE   GOODS PRODUCED FROM NON-ORIGINATING MATERIALS  

153ZQE(1)    
Goods are RCEP originating goods if:

(a)    they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A to Chapter 3 of the Agreement; and

(b)    they are produced entirely in a Party from non-originating materials only or from non-originating materials and originating materials; and

(c)    the goods satisfy the requirements applicable to the goods in that Annex; and

(d)    either:

(i) the importer of the goods has, at the time the goods are imported, a Proof of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Proof of Origin for the goods.

153ZQE(2)    
Without limiting paragraph (1)(c) , a requirement may be specified in the table in Annex 3A to Chapter 3 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

153ZQE(3)    
If a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non-originating material used in the production of the goods is taken to satisfy the change in tariff classification.

153ZQE(4)    
If:

(a)    a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

(b)    the goods are classified to any of Chapters 1 to 97 of the Harmonized System; and

(c)    one or more of the non-originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the non-originating materials covered by paragraph (c) does not exceed 10% of the customs value of the goods.

153ZQE(5)    
If:

(a)    a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

(b)    the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

(c)    one or more of the non-originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the non-originating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

153ZQE(6)    
If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

(a)    the regional value content of the goods is to be worked out in accordance with the Agreement; or

(b)    if the regulations prescribe how to work out the regional value content of the goods - the regional value content of the goods is to be worked out in accordance with the regulations.