Customs Act 1901

PART VIII - THE DUTIES  

Division 1Q - UAE originating goods  

Subdivision C - Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials  

SECTION 153ZSD  

153ZSD   GOODS PRODUCED IN THE UNITED ARAB EMIRATES, OR IN THE UNITED ARAB EMIRATES AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are UAE originating goods if:

(a)    they are produced entirely in the territory of the United Arab Emirates, or entirely in the territory of the United Arab Emirates 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.