Customs Act 1901
PART VIII
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THE DUTIES
Division 1E
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New Zealand originating goods
Subdivision A
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Preliminary
SECTION 153ZIA
SIMPLIFIED OUTLINE
The following is a simplified outline of this Division:
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This Division defines
New Zealand originating goods
. Preferential rates of customs duty under the
Customs Tariff Act 1995
apply to New Zealand originating goods that are imported into Australia.
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Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.
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Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.
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Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non-originating materials only or from non-originating materials and originating materials.
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Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.
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Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.
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Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.
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Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.
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Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.
View history note
Hide history noteThe following is a simplified outline of this Division:
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