Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

Subdivision A - Preliminary  

SECTION 153ZMA   153ZMA   SIMPLIFIED OUTLINE OF THIS DIVISION  


  • This Division defines Korean originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Korean originating goods that are imported into Australia.
  • Subdivision B provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.
  • Subdivision C provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.
  • Subdivision D sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from non-originating materials only or from non-originating materials and originating materials.
  • Subdivision E provides that goods are not Korean originating goods under this Division merely because of certain operations.
  • Subdivision F deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.



  • This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.