Customs Act 1901
View history note
Hide history note• This Division defines Japanese originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Japanese originating goods that are imported into Australia.
• Subdivision B provides that goods are Japanese originating goods if they are wholly obtained in Japan.
• Subdivision C provides that goods are Japanese originating goods if they are produced entirely in Japan from originating materials only.
• Subdivision D sets out when goods are Japanese originating goods because they are produced entirely in Japan, or in Japan and Australia, from non-originating materials only or from non-originating materials and originating materials.
• Subdivision E deals with how the consignment of goods affects whether the goods are Japanese originating goods.
• Subdivision F allows regulations to make provision for and in relation to determining whether goods are Japanese originating goods.
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