Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

Subdivision E - Non-qualifying operations  

SECTION 153ZMG   NON-QUALIFYING OPERATIONS  

153ZMG(1)    
Goods are not Korean originating goods under this Division merely because of the following operations or processes:

(a) operations to preserve goods in good condition for the purpose of transport or storage of the goods;

(b) changing of packaging or the breaking up or assembly of packages;

(c) washing, cleaning or removal of dust, oxide, oil, paint or other coverings;

(d) sharpening or simple processes of grinding, crushing or cutting;

(e) simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other simple packaging operations;

(f) affixing or printing marks, labels, logos or other distinguishing signs on goods or on their packaging;

(g) disassembly of goods;

(h) the reclassification of goods without any physical change in the goods;

(i) any combination of things referred to in paragraphs (a) to (h).

153ZMG(2)    
This section applies despite any other provision of this Division.