Customs Act 1901

PART VIII - THE DUTIES  

Division 1GA - Pacific Islands originating goods  

Subdivision C - Goods produced from originating materials  

SECTION 153ZKN  

153ZKN   GOODS PRODUCED FROM ORIGINATING MATERIALS  

Goods are Pacific Islands originating goods if:

(a)    they are produced entirely in one or more of the Parties, by one or more producers, from originating materials only; and

(b)    either:

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

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