Customs Act 1901
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View history noteDiv 1A inserted by No 8 of 1994, s 10, effective 1 April 1994. Applies in respect of goods that are entered for home consumption after 1 April 1994.
Goods claimed to be the manufacture of a country that is not a preference country are the manufacture of that country if they are wholly manufactured in that country from one or more of the following:
(a) unmanufactured raw products;
(b) materials wholly manufactured in Australia or the country or Australia and the country;
(c) materials imported into the country that the Comptroller-General of Customs has determined, by Gazette notice, to be manufactured raw materials of the country.
S 153Q(1) amended by No 41 of 2015, s 3 and Sch 1 item 556, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
S 153Q(1) amended by No 85 of 1995, s 11 and Sch 9.
S 153Q(1) inserted by No 8 of 1994, s 10.
Goods claimed to be the manufacture of a country that is not a preference country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that country; and
(b) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.
S 153Q(2) inserted by No 8 of 1994, s 10.
Subject to subsection (4), the specified percentage of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in Australia - 75%; or
(b) if the goods are of a kind not commercially manufactured in Australia - 25%.
S 153Q(3) inserted by No 8 of 1994, s 10.
If the country that is not a preference country is Christmas Island, Cocos (Keeling) Islands or Norfolk Island, the specified percentage of the total factory cost of goods referred to in subsection (2) is:
(a) if the goods are of a kind commercially manufactured in Australia - 50%; or
(b) if the goods are of a kind not commercially manufactured in Australia - 25%.
S 153Q(4) inserted by No 8 of 1994, s 10.
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