Customs Act 1901

PART VIII - THE DUTIES  

Division 1G - ASEAN-Australia-New Zealand (AANZ) originating goods  

Subdivision C - Goods produced from originating materials  

SECTION 153ZKD   GOODS PRODUCED FROM ORIGINATING MATERIALS  

Goods are AANZ originating goods if:

(a)    they are produced entirely in a Party from originating materials only; and

(b)    

either:

(i) the importer of the goods has, at the time the goods are imported, a Proof of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Proof of Origin for the goods.