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 153ZSG   NON-QUALIFYING OPERATIONS  

153ZSG(1)    
Goods are not UAE originating goods under this Subdivision merely because of the following operations:

(a)    preserving operations to ensure that the goods remain in good condition for the purpose of transport or storage of the goods (such as drying, freezing, ventilating and chilling);

(b)    sifting, washing, cutting, slitting, bending, coiling, uncoiling, sharpening, simple grinding or slicing;

(c)    cleaning, including the removal of oxide, oil, paint or other coverings;

(d)    simple painting or polishing operations;

(e)    testing or calibration;

(f)    placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other packaging operations;

(g)    simple mixing (within the meaning of Article 3.7 of Chapter 3 of the Agreement) of goods, whether or not of different kinds;

(h)    simple assembly of parts of products to create a complete product or the disassembly of products into parts;

(i)    changes to packing, unpacking or repacking operations or the breaking up or assembly of consignments;

(j)    affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;

(k)    husking, partial or total bleaching, polishing or glazing of cereals or rice;

(l)    mere dilution with water or another substance that does not materially alter the characteristics of the goods.

153ZSG(2)    
For the purposes of this section, simple has the same meaning as it has in Article 3.7 of Chapter 3 of the Agreement.