Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

Subdivision A - Preliminary  

SECTION 153ZIA   SIMPLIFIED OUTLINE  


The following is a simplified outline of this Division:
  • This Division defines New Zealand originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to New Zealand originating goods that are imported into Australia.
  • Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.
  • Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.
  • Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non-originating materials only or from non-originating materials and originating materials.
  • Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.
  • Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.
  • Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.
  • Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.
  • Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.



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