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

•   Subdivision B provides that goods are Chinese originating goods if they are wholly obtained or produced in the territory of China.

•   Subdivision C provides that goods are Chinese originating goods if they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from originating materials only.

•   Subdivision D sets out when goods are Chinese originating goods because they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from non - originating materials only or from non - originating materials and originating materials.

•   Subdivision E sets out when goods are Chinese originating goods because they are accessories, spare parts or tools imported with other goods.

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

•   Subdivision G deals with how the consignment of goods affects whether the goods are Chinese originating goods.

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