Customs Act 1901
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View history noteDiv 1A inserted by No 8 of 1994, s 10, effective 1 April 1994. Applies in respect of goods that are entered for home consumption after 1 April 1994.
Goods claimed to be the manufacture of a Least Developed Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that country; and
(b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.
S 153NA inserted by No 62 of 2003, Sch 1, item 5, effective 1 July 2003.
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