Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

Subdivision E - Goods that are standard accessories, spare parts or tools  

SECTION 153ZIG   153ZIG   GOODS THAT ARE STANDARD ACCESSORIES, SPARE PARTS OR TOOLS  


Goods are New Zealand originating goods if:


(a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and


(b) the other goods are imported into Australia with the accessories, spare parts or tools; and


(c) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and


(d) the other goods are New Zealand originating goods; and


(e) the accessories, spare parts or tools are not invoiced separately from the other goods; and


(f) the quantities and value of the accessories, spare parts or tools are customary for the goods.




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