Customs Act 1901

PART VIII - THE DUTIES  

Division 1L - Chinese originating goods  

Subdivision E - Goods that are accessories, spare parts or tools  

SECTION 153ZOG  

153ZOG   GOODS THAT ARE ACCESSORIES, SPARE PARTS OR TOOLS  

Goods are Chinese originating goods if:

(a) they are accessories, spare parts or tools in relation to other goods; and

(b) the other goods are imported into Australia with the accessories, spare parts or tools; and

(c) the other goods are Chinese originating goods; and

(d) the accessories, spare parts or tools are classified and invoiced with the other goods and are included in the price of the other goods; and

(e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

(f) the quantities and value of the accessories, spare parts or tools are customary for the other goods.