Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

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History

Div 1J inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

Subdivision F - Other matters  

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History

Subdiv F inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

SECTION 153ZMH   CONSIGNMENT  

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153ZMH(1)    
Goods are not Korean originating goods under this Division if they are transported through a country other than Korea or Australia and either or both of the following apply:

(a) they undergo subsequent production or any other operation in that country (other than unloading, reloading, storing, repacking, relabelling, splitting up of loads for transport or any operation that is necessary to preserve them in good condition or to transport them to Australia);

(b) they do not remain under customs control at all times while they are in that country.

153ZMH(2)    
This section applies despite any other provision of this Division.

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History

S 153ZMH inserted by No 113 of 2014, s 3 and Sch 1 item 1, applicable in relation to: (a) goods imported into Australia on or after 12 December 2014; and (b) goods imported into Australia before 12 December 2014, where the time for working out the rate of import duty on the goods had not occurred before 12 December 2014.

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