Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Goods are not Japanese originating goods under this Division if the goods are transported through a country other than Japan or Australia and either or both of the following apply:
(a) the goods undergo subsequent production or any other operation in that country (other than repacking, relabelling, splitting up of the goods, unloading, reloading, storing or any operation that is necessary to preserve the goods in good condition or to transport the goods to Australia);
(b) the goods do not remain under customs control at all times while the goods are in that country.
(2) This section applies despite any other provision of this Division.