Customs Act 1901

PART VIII - THE DUTIES  

Division 1M - Hong Kong originating goods  

Subdivision C - Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials  

SECTION 153ZPD   GOODS PRODUCED IN HONG KONG, CHINA, OR IN HONG KONG, CHINA AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are Hong Kong originating goods if:

(a) they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, 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.