Customs Act 1901
PART VIII
-
THE DUTIES
Division 1HA
-
Indonesian originating goods
Subdivision A
-
Preliminary
SECTION 153ZLJA
SIMPLIFIED OUTLINE OF THIS DIVISION
•
This Division defines
Indonesian originating goods
. Preferential rates of customs duty under the
Customs Tariff Act 1995
apply to Indonesian originating goods that are imported into Australia.
•
Subdivision
B
provides that goods are Indonesian originating goods if they are wholly obtained or produced in Indonesia.
•
Subdivision
C
provides that goods are Indonesian originating goods if they are produced entirely in the territory of Indonesia from originating materials only.
•
Subdivision
D
sets out when goods are Indonesian originating goods because they are produced entirely in the territory of Indonesia, or entirely in the territory of Indonesia and the territory of Australia, from non-originating materials only or from non-originating materials and originating materials.
•
Subdivision
E
deals with how the consignment or exhibition of goods affects whether the goods are Indonesian originating goods.
•
Subdivision
F
allows regulations to make provision for and in relation to determining whether goods are Indonesian originating goods.
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