Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

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History

Div 1E inserted by No 166 of 2006, s 3 and Sch 1, item 1, effective 1 January 2007.

Subdivision G - Non-qualifying operations  

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Subdiv G inserted by No 1 of 2012 (as amended by No 172 of 2012), s 3 and Sch 1 item 10, applicable in relation to: (a) goods imported into Australia on or after 30 April 2012; and (b) goods imported into Australia before 30 April 2012, where the time for working out the rate of import duty on the goods had not occurred before 30 April 2012.

Former subdiv G repealed by No 6 of 1901, s 153ZIJ, effective 1 January 2012.

Former subdiv G inserted by No 166 of 2006, s 3 and Sch 1, item 1, effective 1 January 2007.

SECTION 153ZIJ   NON-QUALIFYING OPERATIONS  

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153ZIJ(1)    
Goods are not New Zealand originating goods under this Division merely because of the following operations:

(a) operations to preserve goods in good condition for the purposes of transport or storage;

(b) disassembly of goods;

(c) affixing of marks, labels or other similar distinguishing signs on goods or their packaging;

(d) packaging, changes to packaging, the breaking up or assembly of packages or presenting goods for transport or sale;

(e) quality control inspections;

(f) any combination of operations referred to in paragraphs (a) to (e).

153ZIJ(2)    
This section applies despite any other provision of this Division.

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History

S 153ZIJ inserted by No 1 of 2012 (as amended by No 172 of 2012), s 3 and Sch 1 item 10, applicable in relation to: (a) goods imported into Australia on or after 30 April 2012; and (b) goods imported into Australia before 30 April 2012, where the time for working out the rate of import duty on the goods had not occurred before 30 April 2012.

Former s 153ZIJ repealed by No 6 of 1901, s 153ZIJ, effective 1 January 2012.

Former s 153ZIJ inserted by No 166 of 2006, s 3 and Sch 1, item 1, effective 1 January 2007.

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