Customs Act 1901
PART VIII
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THE DUTIES
Division 1K
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Japanese originating goods
Subdivision A
-
Preliminary
SECTION 153ZNA
153ZNA
SIMPLIFIED OUTLINE OF THIS DIVISION
•
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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