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CUSTOMS ACT 1901 - SECT 153ZLE

Goods produced in Malaysia, or in Malaysia and Australia, from non - originating materials

  (1)   Goods are Malaysian originating goods if:

  (a)   they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex   2 of the Agreement; and

  (b)   they are produced entirely in the territory of Malaysia, or entirely in the territory of Malaysia and the territory of Australia, from non - originating materials only or from non - originating materials and originating materials; and

  (c)   the goods satisfy the requirements applicable to the goods in that Annex; and

  (d)   either:

  (i)   the importer of the goods has, at the time the goods are imported, a Declaration of Origin or a Certificate of Origin, or a copy of one, for the goods; or

  (ii)   Australia has waived the requirement for a Declaration of Origin or a Certificate of Origin for the goods.

  (2)   Without limiting paragraph   (1)(c), a requirement may be specified in the table in Annex   2 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

  (3)   If a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non - originating material used in the production of the goods is taken to satisfy the change in tariff classification.

  (4)   If:

  (a)   a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

  (b)   one or more of the non - originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the customs value of the goods.

  (5)   If:

  (a)   a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

  (b)   the goods are classified to any of Chapters   50 to 63 of the Harmonized System; and

  (c)   one or more of the non - originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the non - originating materials covered by paragraph   (c) does not exceed 10% of the total weight of the goods.

Regional value content

  (6)   If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

  (a)   the regional value content of the goods is to be worked out in accordance with the Agreement; or

  (b)   if the regulations prescribe how to work out the regional value content of the goods--the regional value content of the goods is to be worked out in accordance with the regulations.

  (7)   If:

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

  (b)   the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

  (c)   the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

  (d)   the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non - originating materials).

Note:   The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection   153ZLB(3).

  (8)   For the purposes of subsection   (7), disregard section   153ZLH in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non - originating materials.



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