Customs Act 1901
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Hide history noteGoods claimed to be the manufacture of a country that is not a preference country are the manufacture of that country if they are wholly manufactured in that country from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or the country or Australia and the country;
(c) materials imported into the country that the Comptroller-General of Customs has determined, by Gazette notice, to be manufactured raw materials of the country.
Goods claimed to be the manufacture of a country that is not a preference 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 not less than the specified percentage of their total factory cost.
Subject to subsection (4), the specified percentage of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in Australia - 75%; or
(b) if the goods are of a kind not commercially manufactured in Australia - 25%.
If the country that is not a preference country is Christmas Island, Cocos (Keeling) Islands or Norfolk Island, the specified percentage of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in Australia - 50%; or
(b) if the goods are of a kind not commercially manufactured in Australia - 25%.
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