Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

Subdivision C - Goods produced in Korea, or in Korea and Australia, from originating materials  

SECTION 153ZMD   153ZMD   GOODS PRODUCED IN KOREA, OR IN KOREA AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are Korean originating goods if:

(a) they are produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Certificate of Origin for the goods.