Customs Act 1901

PART VIII - THE DUTIES  

Division 1C - US originating goods  

Subdivision A - Preliminary  

SECTION 153Y   SIMPLIFIED OUTLINE  


The following is a simplified outline of this Division:


This Division defines US originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to US originating goods that are imported into Australia.
Subdivision B provides that goods are US originating goods if they are wholly obtained or produced entirely in the US.
Subdivision C provides that goods are US originating goods if they are produced entirely in the US, or in the US and Australia, exclusively from originating materials.
Subdivision D sets out when goods that are produced entirely in the US, or in the US and Australia, from non-originating materials only, or from non-originating materials and originating materials, are US originating goods.
Subdivision F sets out when accessories, spare parts or tools (imported with other goods) are US originating goods.
Subdivision G deals with how the packaging materials or containers in which goods are packaged affects whether the goods are US originating goods.
Subdivision H deals with how the consignment of goods affects whether the goods are US originating goods.
Subdivision I allows regulations to make provision for and in relation to determining whether goods are US originating goods.




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