Customs Act 1901

PART VIII - THE DUTIES  

Division 1K - Japanese originating goods  

Subdivision D - Goods produced in Japan, or in Japan and Australia, from non-originating materials  

SECTION 153ZNG  

153ZNG   NON-QUALIFYING OPERATIONS  

Goods are not Japanese originating goods under this Subdivision 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 (such as drying, freezing and keeping goods in brine);

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

(c) disassembly of goods;

(d) placing in bottles, cases or boxes or other simple packaging operations;

(e) collecting of parts or components for unassembled goods (where the unassembled goods would be classified to a heading of the Harmonized System in accordance with Rule 2(a) of the Interpretation Rules);

(f) making-up of sets of goods;

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

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