Customs Act 1901

PART VIII - THE DUTIES  

Division 1K - Japanese originating goods  

Subdivision C - Goods produced in Japan from originating materials  

SECTION 153ZND  

153ZND   GOODS PRODUCED IN JAPAN FROM ORIGINATING MATERIALS  

Goods are Japanese originating goods if:

(a) they are produced entirely in Japan from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or an origin certification document, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Certificate of Origin or an origin certification document for the goods.