Customs Act 1901

PART VIII - THE DUTIES  

Division 1M - Hong Kong originating goods  

Subdivision A - Preliminary  

SECTION 153ZPA   SIMPLIFIED OUTLINE OF THIS DIVISION  


This Division defines Hong Kong originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Hong Kong originating goods that are imported into Australia.

Subdivision B provides that goods are Hong Kong originating goods if they are wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia.

Subdivision C provides that goods are Hong Kong originating goods if they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from originating materials only.

Subdivision D sets out when goods are Hong Kong originating goods because they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from non-originating materials only or from non-originating materials and originating materials.

Subdivision E sets out when goods are Hong Kong originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

Subdivision F deals with how the consignment of goods affects whether the goods are Hong Kong originating goods.

Subdivision G allows regulations to make provision for and in relation to determining whether goods are Hong Kong originating goods.




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