Customs Amendment Act (No. 1) 2003 (62 of 2003)

Schedule 1 Least Developed Countries

Insert:

Goods claimed to be the manufacture of a Least Developed Country are the manufacture of that country if:

(a) the last process in their manufacture was performed in that country; and

(b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.