Customs Act 1901
View history note
Hide history noteIf the Comptroller-General of Customs is satisfied:
(a) that the allowable factory cost of preference claim goods in a shipment of such goods that are claimed to be the manufacture of Papua New Guinea or a Forum Island Country is at least 48% but not 50% of the total factory cost of those goods; and
(b) that the allowable factory cost of those goods would be at least 50% of the total factory cost of those goods if an unforeseen circumstance had not occurred; and
(c) that the unforeseen circumstance is unlikely to continue;
the Comptroller-General of Customs may determine, in writing, that section 153L has effect:
(d) for the purpose of the shipment of goods that is affected by that unforeseen circumstance; and
(e) for the purposes of any subsequent shipment of similar goods that is so affected during a period specified in the determination;
as if the reference in subsection 153L(4) to 50% were a reference to 48%.
If the Comptroller-General of Customs makes a determination, then, in relation to all preference claim goods imported into Australia that are covered by the determination, section 153L has effect in accordance with the determination.
Comptroller-General of Customs may revoke determination
153LA(3)
If:
(a) the Comptroller-General of Customs makes a determination; and
(b) the Comptroller-General of Customs becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues;
the Comptroller-General of Customs may, by written notice, revoke the determination despite the fact that the period referred to in the determination has not ended.
153LA(4) Definition of " similar goods " .
In this section:
"similar goods"
, in relation to goods in a particular shipment, means goods:
(a) that are contained in another shipment that is imported by the same importer; and
(b) that undergo the same process or processes of manufacture as the goods in the first-mentioned shipment.
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