Customs Act 1901

PART VIII - THE DUTIES  

Division 1BA - Singaporean originating goods  

Subdivision A - Preliminary  

SECTION 153XC   SIMPLIFIED OUTLINE OF THIS DIVISION  


This Division defines Singaporean originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

Subdivision B provides that goods are Singaporean originating goods if they are wholly obtained or produced entirely in Singapore or in Singapore and Australia.

Subdivision C provides that goods are Singaporean originating goods if they are produced entirely in Singapore, or in Singapore and Australia, from originating materials only.

Subdivision D sets out when goods are Singaporean originating goods because they are produced entirely in Singapore, or in Singapore and Australia, from non-originating materials only or from non-originating materials and originating materials.

Subdivision E sets out when goods are Singaporean originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

Subdivision F deals with how the consignment of goods affects whether the goods are Singaporean originating goods.

Subdivision G allows regulations to make provision for and in relation to determining whether goods are Singaporean originating goods.




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