Customs Act 1901

• This Division defines RCEP originating goods (short for Regional Comprehensive Economic Partnership originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

Subdivision B provides that goods are RCEP originating goods if they are wholly obtained or produced in a Party.

• Subdivision C provides that goods are RCEP originating goods if they are produced entirely in a Party from originating materials only.

• Subdivision D sets out when goods are RCEP originating goods because they are produced entirely in a Party 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 RCEP originating goods.

• Subdivision F allows regulations to make provision for and in relation to determining whether goods are RCEP originating goods.