Customs Act 1901

PART VIII - THE DUTIES  

Division 1BA - Singaporean originating goods  

Subdivision A - Preliminary  

SECTION 153XD   INTERPRETATION  


Definitions

153XD(1)    
In this Division:

Agreement
means the Singapore-Australia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.

Note:

The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture
has the meaning given by Article 1 of Chapter 3 of the Agreement.

Australian originating goods
means goods that are Australian originating goods under a law of Singapore that implements the Agreement.

certification of origin
means a certificate that is in force and that complies with the requirements of Article 18 of Chapter 3 of the Agreement.

Convention
means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note:

The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value
of goods has the meaning given by section 159 .

enterprise
has the meaning given by Article 1 of Chapter 3 of the Agreement.

Harmonized Commodity Description and Coding System
means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System
means:


(a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or


(b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.

indirect materials
means:


(a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or


(b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:


(c) fuel (within its ordinary meaning); and


(d) catalysts and solvents; and


(e) gloves, glasses, footwear, clothing, safety equipment and supplies; and


(f) tools, dies and moulds; and


(g) spare parts and materials; and


(h) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules
means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

national
, for Singapore, has the same meaning as it has in Chapter 3 of the Agreement.

non-originating materials
means goods that are not originating materials.

non-Party
has the same meaning as it has in Chapter 3 of the Agreement.

originating materials
means:


(a) Singaporean originating goods that are used in the production of other goods; or


(b) Australian originating goods that are used in the production of other goods; or


(c) recovered goods derived in the territory of Australia, or in the territory of Singapore, and used in the production of, and incorporated into, remanufactured goods; or


(d) indirect materials.

person of Singapore
means:


(a) a national of Singapore; or


(b) an enterprise of Singapore.

production
means growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling.

recovered goods
means goods in the form of one or more individual parts that:


(a) have resulted from the disassembly of used goods; and


(b) have been cleaned, inspected, tested or processed as necessary for improvement to sound working condition.

remanufactured goods
means goods that:


(a) are classified to any of Chapters 84 to 90, or to heading 94.02, of the Harmonized System; and


(b) are entirely or partially composed of recovered goods; and


(c) have a similar life expectancy to, and perform the same as or similar to, new goods:


(i) that are so classified; and

(ii) that are not composed of any recovered goods; and


(d) have a factory warranty similar to that applicable to such new goods.

Singaporean originating goods
means goods that, under this Division, are Singaporean originating goods.

territory of Australia
means territory within the meaning, so far as it relates to Australia, of Article 2 of Chapter 1 of the Agreement.

territory of Singapore
means territory within the meaning, so far as it relates to Singapore, of Article 2 of Chapter 1 of the Agreement.



Value of goods

153XD(3)    
The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

153XD(4)    
In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

153XD(5)    
Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

153XD(6)    
Despite subsection 14(2) of the Legislation Act 2003 , regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.




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