Customs Act 1901

PART VIII - THE DUTIES  

Division 1P - UK originating goods  

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

SECTION 153ZRG  

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


Goods are UK 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 UK originating goods; and

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

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




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