Customs Act 1901

PART VIII - THE DUTIES  

Division 1JA - Indian originating goods  

Subdivision A - Preliminary  

SECTION 153ZML   INTERPRETATION  

Definitions

153ZML(1)    
In this Division:

Agreement
means the India-Australia Economic Cooperation and Trade Agreement, done on 2 April 2022, as amended from time to time.

Note:

The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture
has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

Australian originating goods
means goods that are Australian originating goods under a law of India that implements the Agreement.

certificate of origin
means a certificate that is in force and that complies with the requirements of Article 4.15 of Chapter 4 of the Agreement.

Convention
means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note:

The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value
of goods has the meaning given by section 159 .

Harmonized Commodity Description and Coding System
means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System
means:

(a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

(b) if the table in Annex 4B to Chapter 4 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.

Indian originating goods
means goods that, under this Division, are Indian originating goods.

indirect materials
means:

(a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

(b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

(c) fuel (within its ordinary meaning), catalysts and solvents; and

(d) gloves, glasses, footwear, clothing, safety equipment and supplies; and

(e) tools, dies and moulds; and

(f) spare parts and materials; and

(g) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules
means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

non-originating materials
means goods that are not originating materials.

non-party
has the same meaning as it has in Chapter 4 of the Agreement.

originating materials
means:

(a) Indian originating goods that are used in the production of other goods; or

(b) Australian originating goods that are used in the production of other goods; or

(c) indirect materials.

production
has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

territorial sea
has the same meaning as in the Seas and Submerged Lands Act 1973 .

territory of Australia
means territory within the meaning, so far as it relates to Australia, of Article 1.3 of Chapter 1 of the Agreement.

territory of India
means territory within the meaning, so far as it relates to India, of Article 1.3 of Chapter 1 of the Agreement.

Value of goods

153ZML(2)    
The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

153ZML(3)    
In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

153ZML(4)    
Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

153ZML(5)    
Despite subsection 14(2) of the Legislation Act 2003 , regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.