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

Schedule 1   Amendments

Part 2   Thai originating goods

Customs Act 1901

21   Subdivision D of Division 1D of Part VIII

Repeal the Subdivision, substitute:

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

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

Goods are Thai 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 Thai originating goods; and

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

(e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

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