Customs Legislation Amendment (Border Compliance and Other Measures) Act 2007 (5 of 2007)
Schedule 3 US originating goods
Customs Act 1901
11 At the end of section 153YH
Add:
(8) In this section:
relevant non-originating materials , in relation to goods, means non-originating materials that:
(a) are used to produce the component of the goods that determines the final classification for the goods; and
(b) do not satisfy the transformation test (see subsection (7)).
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
