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CUSTOMS ACT 1901 - SECT 153ZKA

Simplified outline

    The following is a simplified outline of this Division:

  This Division defines AANZ originating goods (short for ASEAN - Australia - New Zealand originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to AANZ originating goods that are imported into Australia.

  Subdivision B provides that goods are AANZ originating goods if they are wholly obtained goods of a Party.

  Subdivision C provides that goods are AANZ originating goods if they are produced entirely in a Party from originating materials only.

  Subdivision D sets out when goods are AANZ originating goods because they are produced from non - originating materials only or from non - originating materials and originating materials.

  Subdivision E sets out when goods are AANZ originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

  Subdivision F deals with how the consignment of goods affects whether the goods are AANZ originating goods.

  Subdivision G allows regulations to make provision for and in relation to determining whether goods are AANZ originating goods.



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