Customs Act 1901

PART VIII - THE DUTIES  

Division 1H - Malaysian originating goods  

Subdivision A - Preliminary  

SECTION 153ZLA   SIMPLIFIED OUTLINE  


The following is a simplified outline of this Division:
  • This Division defines Malaysian originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Malaysian originating goods that are imported into Australia.
  • Subdivision B provides that goods are Malaysian originating goods if they are wholly obtained or produced in Malaysia or in Malaysia and Australia.
  • Subdivision C provides that goods are Malaysian originating goods if they are produced entirely in Malaysia, or in Malaysia and Australia, from originating materials only.
  • Subdivision D sets out when goods are Malaysian originating goods because they are produced entirely in Malaysia, or in Malaysia and Australia, from non-originating materials only or from non-originating materials and originating materials.
  • Subdivision E sets out when goods are Malaysian 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 Malaysian originating goods.
  • Subdivision G allows regulations to make provision for and in relation to determining whether goods are Malaysian originating goods.



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