Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

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History

Div 1J inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

Subdivision C - Goods produced in Korea, or in Korea and Australia, from originating materials  

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Subdiv C inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

SECTION 153ZMD  

153ZMD   GOODS PRODUCED IN KOREA, OR IN KOREA AND AUSTRALIA, FROM ORIGINATING MATERIALS  

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Goods are Korean originating goods if:

(a) they are produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Certificate of Origin for the goods.

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History

S 153ZMD inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

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