Customs Act 1901
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Hide history note• This Division defines Korean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Korean originating goods that are imported into Australia.
• Subdivision B provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.
• Subdivision C provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.
• Subdivision D sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from non-originating materials only or from non-originating materials and originating materials.
• Subdivision E provides that goods are not Korean originating goods under this Division merely because of certain operations.
• Subdivision F deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.
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