Customs Act 1901

PART VIII - THE DUTIES  

Division 1H - Malaysian originating goods  

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History

Div 1H inserted by No 172 of 2012, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 1 January 2013; and (b) goods imported into Australia before 1 January 2013, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2013.

Subdivision A - Preliminary  

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History

Subdiv A inserted by No 172 of 2012, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 1 January 2013; and (b) goods imported into Australia before 1 January 2013, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2013.

SECTION 153ZLA   SIMPLIFIED OUTLINE  

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The following is a simplified outline of this Division:

• This Division defines Malaysian originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Malaysian originating goods that are imported into Australia.

• Subdivision B provides that goods are Malaysian originating goods if they are wholly obtained or produced in Malaysia or in Malaysia and Australia.

• Subdivision C provides that goods are Malaysian originating goods if they are produced entirely in Malaysia, or in Malaysia and Australia, from originating materials only.

• Subdivision D sets out when goods are Malaysian originating goods because they are produced entirely in Malaysia, or in Malaysia and Australia, from non-originating materials only or from non-originating materials and originating materials.

• Subdivision E sets out when goods are Malaysian originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

• Subdivision F deals with how the consignment of goods affects whether the goods are Malaysian originating goods.

• Subdivision G allows regulations to make provision for and in relation to determining whether goods are Malaysian originating goods.

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History

S 153ZLA amended by No 4 of 2021, s 3 and Sch 1 item 38, effective 9 April 2021. For application provisions, see note under the title of this Act.

S 153ZLA inserted by No 172 of 2012, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 1 January 2013; and (b) goods imported into Australia before 1 January 2013, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2013.

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