Customs Act 1901

PART VIII - THE DUTIES  

Division 1A - Rules of origin of preference claim goods  

SECTION 153LA   MODIFICATION OF SECTION 153L IN SPECIAL CIRCUMSTANCES  

153LA(1)   When 50% in subsection 153L(4) can be read as 48%.  

If the Comptroller-General of Customs is satisfied:

(a) that the allowable factory cost of preference claim goods in a shipment of such goods that are claimed to be the manufacture of Papua New Guinea or a Forum Island Country is at least 48% but not 50% of the total factory cost of those goods; and

(b) that the allowable factory cost of those goods would be at least 50% of the total factory cost of those goods if an unforeseen circumstance had not occurred; and

(c) that the unforeseen circumstance is unlikely to continue;

the Comptroller-General of Customs may determine, in writing, that section 153L has effect:

(d) for the purpose of the shipment of goods that is affected by that unforeseen circumstance; and

(e) for the purposes of any subsequent shipment of similar goods that is so affected during a period specified in the determination;

as if the reference in subsection 153L(4) to 50% were a reference to 48%.

153LA(2)   Effect of determination.  

If the Comptroller-General of Customs makes a determination, then, in relation to all preference claim goods imported into Australia that are covered by the determination, section 153L has effect in accordance with the determination.

Comptroller-General of Customs may revoke determination

153LA(3)    

If:

(a) the Comptroller-General of Customs makes a determination; and

(b) the Comptroller-General of Customs becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues;

the Comptroller-General of Customs may, by written notice, revoke the determination despite the fact that the period referred to in the determination has not ended.

153LA(4)   Definition of " similar goods " .  

In this section:

"similar goods"
, in relation to goods in a particular shipment, means goods:

(a) that are contained in another shipment that is imported by the same importer; and

(b) that undergo the same process or processes of manufacture as the goods in the first-mentioned shipment.