Customs Act 1901

PART VIII - THE DUTIES  

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

Subdivision E - Goods that are accessories, spare parts, tools or instructional or other information materials  

SECTION 153ZKI   GOODS THAT ARE ACCESSORIES, SPARE PARTS, TOOLS OR INSTRUCTIONAL OR OTHER INFORMATION MATERIALS  

Goods are AANZ originating goods if:

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

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

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

(d) the other goods are AANZ originating goods; and

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

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