Customs Act 1901

PART VIII - THE DUTIES  

Division 1A - Rules of origin of preference claim goods  

SECTION 153N  

153N   MANUFACTURED GOODS ORIGINATING IN A DEVELOPING COUNTRY BUT NOT IN ANY PARTICULAR DEVELOPING COUNTRY  
Goods claimed to be the manufacture of a Developing Country, but not of any particular Developing Country, are the manufacture of a Developing Country, but not a particular Developing Country, if:

(a) the last process in their manufacture was performed in Papua New Guinea or a Forum Island Country; and

(b) they are not the manufacture of Papua New Guinea or a Forum Island Country under section 153L; and

(c) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.