Customs Act 1901

PART VIII - THE DUTIES  

Division 1Q - UAE originating goods  

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

SECTION 153ZSE   GOODS PRODUCED IN THE UNITED ARAB EMIRATES, OR IN THE UNITED ARAB EMIRATES AND AUSTRALIA, FROM NON-ORIGINATING MATERIALS  

153ZSE(1)    
Goods are UAE originating goods UAE originating goods if:

(a)    they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A to Chapter 3 of the Agreement; and

(b)    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 non-originating materials only or from non-originating materials and originating materials; and

(c)    the goods satisfy the requirements applicable to the goods in that Annex; and

(d)    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.

153ZSE(2)    
Without limiting paragraph (1)(c) , a requirement may be specified in the table in Annex 3A to Chapter 3 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

153ZSE(3)    
If a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non-originating material used in the production of the goods is taken to satisfy the change in tariff classification.

153ZSE(4)    
If:

(a)    a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

(b)    one or more of the non-originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if:

(c)    in the case of goods classified to any of Chapters 50 to 63 of the Harmonized System:

(i) the total value of the non-originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods; or

(ii) the total value of the non-originating materials covered by paragraph (b) does not exceed 15% of the ex-works price of the goods; or

(iii) the total weight of the non-originating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

(d)    in the case of goods classified to any of Chapters 1 to 49 or 64 to 97 of the Harmonized System:

(i) the total value of the non-originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods; or

(ii) the total value of the non-originating materials covered by paragraph (b) does not exceed 15% of the ex-works price of the goods.

Qualifying value content

153ZSE(5)    
If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

(a)    the qualifying value content of the goods is to be worked out in accordance with the Agreement, unless paragraph (b) applies; or

(b)    if the regulations prescribe how to work out the qualifying value content of the goods - the qualifying value content of the goods is to be worked out in accordance with the regulations.

Goods put up in a set for retail sale

153ZSE(6)    
If:

(a)    goods are put up in a set for retail sale; and

(b)    the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

the goods are UAE originating goods under this section only if:

(c)    all of the goods in the set, when considered separately, are UAE originating goods; or

(d)    the total customs value of the goods (if any) in the set that are not UAE originating goods does not exceed 20% of the customs value of the set of goods.

Example:

A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.