Customs (ASEAN-Australia-New Zealand Rules of Origin) Regulations 2009 (F2025L00169)

Schedule 1   ASEAN-Australia-New Zealand Free Trade Area Second Protocol amendments

Customs (ASEAN-Australia-New Zealand Rules of Origin) Regulations 2009

3   At the end of regulation 4.1

Add:

(4) For the purposes of paragraph (2)(a) or (c), in working out the value of particular non-originating materials used in the production of goods where the last process of production occurs in a Participating Party, the following may be deducted:

(a) the value of any production undertaken on the non-originating materials in any other Participating Party;

(b) the amount of the value added to the non-originating materials in any other Participating Party.