Customs Act 1901

PART VIII - THE DUTIES  

Division 1E - New Zealand originating goods  

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History

Div 1E inserted by No 166 of 2006, s 3 and Sch 1, item 1, effective 1 January 2007.

Subdivision A - Preliminary  

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Subdiv A inserted by No 166 of 2006, s 3 and Sch 1, item 1 effective 1 January 2007.

SECTION 153ZIA   SIMPLIFIED OUTLINE  

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The following is a simplified outline of this Division:

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

• Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.

• Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.

• Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non-originating materials only or from non-originating materials and originating materials.

• Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.

• Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.

• Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.

• Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.

• Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.

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History

S 153ZIA amended by No 4 of 2021, s 3 and Sch 1 item 24, effective 9 April 2021. For application provisions, see note under the title of this Act.

S 153ZIA amended by No 172 of 2012, s 3 and Sch 2 item 1, effective 4 December 2012.

S 153ZIA amended by No 1 of 2012, s 3 and Sch 1 items 1 - 2, applicable in relation to: (a) goods imported into Australia on or after 30 April 2012; and (b) goods imported into Australia before 30 April 2012, where the time for working out the rate of import duty on the goods had not occurred before 30 April 2012.

S 153ZIA inserted by No 166 of 2006, s 3 and Sch 1, item 1, effective 1 January 2007.

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