Customs Act 1901

PART VIII - THE DUTIES  

Division 1A - Rules of origin of preference claim goods  

SECTION 153M  

153M   MANUFACTURED GOODS ORIGINATING IN A PARTICULAR DEVELOPING COUNTRY  
Goods claimed to be the manufacture of a particular Developing Country are the manufacture of that country if:

(a) the last process in their manufacture was performed in that country; and

(b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.