Customs Act 1901

PART VIII - THE DUTIES  

Division 1K - Japanese originating goods  

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History

Div 1K inserted by No 124 of 2014, s 3 and Sch 1 item 1, applicable in (a) goods imported into Australia on or after 15 January 2015; and (b) goods imported into Australia before 15 January 2015, where the time for working out the rate of import duty on the goods had not occurred before 15 January 2015.

Subdivision D - Goods produced in Japan, or in Japan and Australia, from non-originating materials  

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History

Subdiv D inserted by No 124 of 2014, s 3 and Sch 1 item 1, applicable in (a) goods imported into Australia on or after 15 January 2015; and (b) goods imported into Australia before 15 January 2015, where the time for working out the rate of import duty on the goods had not occurred before 15 January 2015.

SECTION 153ZNF   PACKAGING MATERIALS AND CONTAINERS  

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153ZNF(1)    
If:

(a) goods are packaged for retail sale in packaging material or a container; and

(b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Qualifying value content

153ZNF(2)    
However, if:

(a) a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

(b) the packaging material or container is a non-originating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods.

Note:

The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZNB(3) .

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History

S 153ZNF(2) substituted by No 151 of 2018, s 3 and Sch 1 item 22, effective 14 December 2018, For application provision, see note under the title of this Act.

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History

S 153ZNF inserted by No 124 of 2014, s 3 and Sch 1 item 1, applicable in (a) goods imported into Australia on or after 15 January 2015; and (b) goods imported into Australia before 15 January 2015, where the time for working out the rate of import duty on the goods had not occurred before 15 January 2015.

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