Customs Act 1901

PART VIII - THE DUTIES  

Division 1J - Korean originating goods  

Subdivision F - Other matters  

SECTION 153ZMI   153ZMI   OUTWARD PROCESSING ZONES ON THE KOREAN PENINSULA  


Goods are not prevented from being Korean originating goods under this Division if they contain materials that:

(a)  have been exported from Korea; and

(b)  have undergone processing in an area designated as an outward processing zone in accordance with Annex 3-B to Chapter 3 of the Agreement; and

(c)  have been re-imported to Korea after that processing.


 

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