Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

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

SECTION 153ZIG  

153ZIG   GOODS THAT ARE STANDARD ACCESSORIES, SPARE PARTS OR TOOLS  

Goods are New Zealand 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 accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

(d) the other goods are New Zealand originating goods; and

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

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