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 E - Goods that are accessories, spare parts, tools or instructional or other information materials  

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History

Subdiv E 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 153ZLH  

153ZLH   GOODS THAT ARE ACCESSORIES, SPARE PARTS, TOOLS OR INSTRUCTIONAL OR OTHER INFORMATION MATERIALS  

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Goods are Malaysian originating goods if:

(a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

(b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

(c) the other goods are Malaysian originating goods; and

(d) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the other goods; and

(e) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

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History

S 153ZLH 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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