Customs Act 1901

PART VIII - THE DUTIES  

Division 1EA - Peruvian originating goods  

Subdivision C - Goods produced in Peru, or in Peru and Australia, from originating materials  

SECTION 153ZIO  

153ZIO   GOODS PRODUCED IN PERU, OR IN PERU AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are Peruvian originating goods if:

(a) they are produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Certificate of Origin for the goods.