Customs Act 1901

PART VIII - THE DUTIES  

Division 1P - UK originating goods  

Subdivision C - Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials  

SECTION 153ZRD  

153ZRD   GOODS PRODUCED IN THE UNITED KINGDOM, OR IN THE UNITED KINGDOM AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are UK originating goods if:

(a)    they are produced entirely in the territory of the United Kingdom, or entirely in the territory of the United Kingdom and the territory of Australia, from originating materials only; and

(b)    one or more of the following applies:

(i) the importer of the goods has, at the time the goods are imported, a declaration of origin, or a copy of one, for the goods;

(ii) the importer of the goods has, at the time the goods are imported, other documentation to support that the goods are originating;

(iii) Australia has waived the requirement for a declaration of origin for the goods.