•   This Division defines Korean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Korean originating goods that are imported into Australia.

•   Subdivision B provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.

•   Subdivision C provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.

•   Subdivision D sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from non - originating materials only or from non - originating materials and originating materials.

•   Subdivision E provides that goods are not Korean originating goods under this Division merely because of certain operations.

•   Subdivision F deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.