Customs Act 1901

PART VIII - THE DUTIES  

Division 1K - Japanese originating goods  

Subdivision A - Preliminary  

SECTION 153ZNA   153ZNA   SIMPLIFIED OUTLINE OF THIS DIVISION  


  • This Division defines Japanese originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Japanese originating goods that are imported into Australia.
  • Subdivision B provides that goods are Japanese originating goods if they are wholly obtained in Japan.
  • Subdivision C provides that goods are Japanese originating goods if they are produced entirely in Japan from originating materials only.
  • Subdivision D sets out when goods are Japanese originating goods because they are produced entirely in Japan, or in Japan and Australia, from non-originating materials only or from non-originating materials and originating materials.
  • Subdivision E deals with how the consignment of goods affects whether the goods are Japanese originating goods.
  • Subdivision F allows regulations to make provision for and in relation to determining whether goods are Japanese originating goods.



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