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

•   Subdivision B provides that goods are Japanese originating goods if they are wholly obtained in Japan.

•   Subdivision C provides that goods are Japanese originating goods if they are produced entirely in Japan from originating materials only.

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

•   Subdivision E deals with how the consignment of goods affects whether the goods are Japanese originating goods.

•   Subdivision F allows regulations to make provision for and in relation to determining whether goods are Japanese originating goods.