Customs Act 1901
PART VIII
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THE DUTIES
Division 1J
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Korean originating goods
Subdivision F
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Other matters
SECTION 153ZMI
153ZMI
OUTWARD PROCESSING ZONES ON THE KOREAN PENINSULA
Goods are not prevented from being Korean originating goods under this Division if they contain materials that: (a) have been exported from Korea; and (b) have undergone processing in an area designated as an outward processing zone in accordance with Annex 3-B to Chapter 3 of the Agreement; and (c) have been re-imported to Korea after that processing.
View history note
Hide history noteGoods are not prevented from being Korean originating goods under this Division if they contain materials that: (a) have been exported from Korea; and (b) have undergone processing in an area designated as an outward processing zone in accordance with Annex 3-B to Chapter 3 of the Agreement; and (c) have been re-imported to Korea after that processing.
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