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Customs Act 1901

PART VIII - THE DUTIES  

Division 1G - ASEAN-Australia-New Zealand (AANZ) originating goods  

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Subdivision A - Preliminary  

SECTION 153ZKA  

153ZKA   SIMPLIFIED OUTLINE  

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The following is a simplified outline of this Division:
  • • This Division defines AANZ originating goods (short for ASEAN-Australia-New Zealand originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to AANZ originating goods that are imported into Australia.
  • • Subdivision B provides that goods are AANZ originating goods if they are wholly obtained goods of a Party.
  • • Subdivision C provides that goods are AANZ originating goods if they are produced entirely in a Party from originating materials only.
  • • Subdivision D sets out when goods are AANZ originating goods because they are produced from non-originating materials only or from non-originating materials and originating materials.
  • • Subdivision E sets out when goods are AANZ originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.
  • • Subdivision F deals with how the consignment of goods affects whether the goods are AANZ originating goods.
  • • Subdivision G allows regulations to make provision for and in relation to determining whether goods are AANZ originating goods.
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