Customs Act 1901

PART VIII - THE DUTIES  

Division 1GA - Pacific Islands originating goods  

Subdivision E - Goods that are accessories, spare parts, tools or instructional or other information materials  

SECTION 153ZKQ  

153ZKQ   GOODS THAT ARE ACCESSORIES, SPARE PARTS, TOOLS OR INSTRUCTIONAL OR OTHER INFORMATION MATERIALS  

Goods are Pacific Islands originating goods if:

(a)    they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

(b)    the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

(c)    the other goods are Pacific Islands originating goods; and

(d)    the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the other goods; and

(e)    the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.