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 E - Consignment  

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History

Subdiv E 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 153ZNH   CONSIGNMENT  

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153ZNH(1)    
Goods are not Japanese originating goods under this Division if the goods are transported through a country other than Japan or Australia and either or both of the following apply:

(a) the goods undergo subsequent production or any other operation in that country (other than repacking, relabelling, splitting up of the goods, unloading, reloading, storing or any operation that is necessary to preserve the goods in good condition or to transport the goods to Australia);

(b) the goods do not remain under customs control at all times while the goods are in that country.

153ZNH(2)    
This section applies despite any other provision of this Division.

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History

S 153ZNH 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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