PART VIII
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THE DUTIES
Division 1Q
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UAE originating goods
History
Div 1Q inserted by No 32 of 2025, s 3 and Sch 1 item 3, applicable in relation to: (a) goods imported into Australia on or after 1 October 2025; and (b) goods imported into Australia before 1 October 2025, where the time for working out the rate of import duty on the goods had not occurred before 1 October 2025.
Subdivision F
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Consignment
History
Subdiv F inserted by No 32 of 2025, s 3 and Sch 1 item 3, applicable in relation to: (a) goods imported into Australia on or after 1 October 2025; and (b) goods imported into Australia before 1 October 2025, where the time for working out the rate of import
duty on the goods had not occurred before 1 October 2025.
SECTION 153ZSI
CONSIGNMENT
153ZSI(1)
Goods are not UAE originating goods under this Division if the goods are transported through a non-party and either or both of the following apply:
(a)
the goods undergo further production or any other operation in the territory of the non-party (other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by Australia or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);
(b)
the goods are released to free circulation (within the meaning of Article 3.18 of Chapter 3 of the Agreement) in the territory of the non-party.
153ZSI(2)
This section applies despite any other provision of this Division.
History
S 153ZSI inserted by No 32 of 2025, s 3 and Sch 1 item 3, applicable in relation to: (a) goods imported into Australia on or after 1 October 2025; and (b) goods imported into Australia before 1 October 2025, where the time for working out the rate of import
duty on the goods had not occurred before 1 October 2025.