Customs Amendment (Product Specific Rule Modernisation) Act 2021 (4 of 2021)

Schedule 1   Amendments

Part 1   US originating goods

Customs Act 1901

13   Subdivision F of Division 1C of Part VIII

Repeal the Subdivision, substitute:

Subdivision F - Goods that are standard accessories, spare parts or tools

153YJ Goods that are standard accessories, spare parts or tools

Goods are US originating goods if:

(a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and

(b) the other goods are imported into Australia with the accessories, spare parts or tools; and

(c) the other goods are US originating goods; and

(d) the accessories, spare parts or tools are not invoiced separately from the other goods; and

(e) the quantities and value of the accessories, spare parts or tools are customary for the other goods.