Customs Act 1901
In this Division:
In 2012, the text of the Agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
The text of the Convention is set out in Australian Treaty Series 1988 No. 30 ( ATS 30). In 2012, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
of goods has the meaning given by section 159 .
(a) the Harmonized Commodity Description and Coding System as in force on 1 January 2013; or
(b) if the table in Annex 2 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.
Definition of " Harmonized System " substituted by No 4 of 2021, s 3 and Sch 1 item 40, effective . For application provisions, see note under the title of this Act.
(a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and supplies; and
(h) catalysts and solvents.
(a) Malaysian originating goods that are used in the production of other goods; or
(b) Australian originating goods that are used in the production of other goods; or
(c) indirect materials.
(a) a natural person of a Party within the meaning, so far as it relates to Malaysia, of Article 1.2 of the Agreement; or
(b) a juridical person of Malaysia. 153ZLB(2)
(Repealed by No 4 of 2021)
The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods. Tariff classifications 153ZLB(4)
In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System. 153ZLB(5)
Subsection 4(3A) does not apply for the purposes of this Division. Incorporation of other instruments 153ZLB(6)
Despite subsection 14(2) of the Legislation Act 2003 , regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.