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 153ZNG  

153ZNG   NON-QUALIFYING OPERATIONS  

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Goods are not Japanese originating goods under this Subdivision merely because of the following operations or processes:

(a) operations to preserve goods in good condition for the purpose of transport or storage of the goods (such as drying, freezing and keeping goods in brine);

(b) changing of packaging or the breaking up or assembly of packages;

(c) disassembly of goods;

(d) placing in bottles, cases or boxes or other simple packaging operations;

(e) collecting of parts or components for unassembled goods (where the unassembled goods would be classified to a heading of the Harmonized System in accordance with Rule 2(a) of the Interpretation Rules);

(f) making-up of sets of goods;

(g) the reclassification of goods without any physical change in the goods;

(h) any combination of things referred to in paragraphs (a) to (g).

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History

S 153ZNG 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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