{"id":"F2019L01646","name":"Customs (Peruvian Rules of Origin) Regulations 2019","slug":"customs-peruvian-rules-of-origin-regulations-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440339,"registerId":"F2019L01646-fast-fetch-1775956007555","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs (Peruvian Rules of Origin) Regulations 2019","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nCustoms (Peruvian Rules of Origin) Regulations 2019\n\nI, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated 12 December 2019\n\nDavid Hurley\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nJason Wood\n\nAssistant Minister for Customs, Community Safety and Multicultural Affairs  Parliamentary Secretary to the Minister for Home Affairs\n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\nPart 2—Tariff change requirement\n\n5 Change in tariff classification requirement for non‑originating materials\n\nPart 3—Regional value content requirement\n\n6 Build‑down method\n\n7 Build‑up method\n\nPart 4—Determination of value\n\n8 Value of goods that are originating materials or non‑originating materials\n\n9 Value of accessories, spare parts, tools or instructional or other information materials\n\n10 Value of packaging materials and containers\n\nPart 5—Record keeping obligations\n\n11 Exportation of goods to Peru—record keeping by exporter who is not the producer of the goods\n\n12 Exportation of goods to Peru—record keeping by the producer of the goods\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Customs (Peruvian Rules of Origin) Regulations 2019.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument At the same time as Schedule 1 to the Customs Amendment (Growing Australian Export Opportunities Across the Asia‑Pacific) Act 2019 commences. 11 February 2020\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Customs Act 1901.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Customs Act 1901.\n\nAgreement has the meaning given by section 153ZIM of the Act.\n\nAgreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name set out in Annex 1A of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.\n\nNote: The Marrakesh Agreement Establishing the World Trade Organization is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).\n\nAustralian originating goods has the meaning given by section 153ZIM of the Act.\n\nCertificate of Origin has the meaning given by section 153ZIM of the Act.\n\nHarmonized System has the meaning given by section 153ZIM of the Act.\n\nnon‑originating materials has the meaning given by section 153ZIM of the Act.\n\noriginating materials has the meaning given by section 153ZIM of the Act.\n\nproduction has the meaning given by section 153ZIM of the Act.\n\nterritory of Australia has the meaning given by section 153ZIM of the Act.\n\nterritory of Peru has the meaning given by section 153ZIM of the Act.\n\nPart 2—Tariff change requirement\n\n \n\n5  Change in tariff classification requirement for non‑originating materials\n\n  For the purposes of subsection 153ZIP(3) of the Act, a non‑originating material used in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if:\n\n (a) it was produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from other non‑originating materials; and\n\n (b) each of those other non‑originating materials satisfies the change in tariff classification, including by one or more applications of this section.\n\nPart 3—Regional value content requirement\n\n \n\n6  Build‑down method\n\n (1) For the purposes of subsection 153ZIP(6) of the Act, the regional value content of goods under the build‑down method is worked out using the formula:\n\n![](image.002.png)\n\nwhere:\n\ncustoms value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\nvalue of non‑originating materials means the value, worked out under Part 4, of the non‑originating materials used in the production of the goods.\n\n (2) Regional value content must be expressed as a percentage.\n\n7  Build‑up method\n\n (1) For the purposes of subsection 153ZIP(6) of the Act, the regional value content of goods under the build‑up method is worked out using the formula:\n\n![](image.003.png)\n\nwhere:\n\ncustoms value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\nvalue of originating materials means the value, worked out under Part 4, of the originating materials used in the production of the goods.\n\n (2) Regional value content must be expressed as a percentage.\n\nPart 4—Determination of value\n\n \n\n8  Value of goods that are originating materials or non‑originating materials\n\n (1) For the purposes of subsection 153ZIM(2) of the Act, this section explains how to work out the value of originating materials or non‑originating materials used in the production of goods.\n\n (2) The value of the materials is as follows:\n\n (a) for materials imported into the territory of Peru by the producer of the goods—the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;\n\n (b) for materials acquired in the territory of Peru:\n\n (i) the price paid or payable for the materials by the producer of the goods; or\n\n (ii) the value of those materials worked out under paragraph (a) on the assumption that those materials had been imported into the territory of Peru by the producer of the goods; or\n\n (iii) the earliest ascertainable price paid or payable for the materials in the territory of Peru;\n\n (c) for materials that are produced by the producer of the goods—the sum of:\n\n (i) all the costs incurred in the production of the materials, including general expenses; and\n\n (ii) an amount that is the equivalent of the amount of profit that the producer would make for the materials in the normal course of trade or of the amount of profit that is usually reflected in the sale of goods of the same class or kind as the materials.\n\n (3) For the purposes of paragraph (2)(a), in working out the value of particular materials, the costs incurred in the international shipment of the materials must be included.\n\n (4) If the materials are originating materials, in working out the value of the materials under subsection (2), the following may be included, to the extent that they have not been taken into account under that subsection:\n\n (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials within the territory of Peru to the producer of the goods;\n\n (b) duties, taxes and customs brokerage fees on the materials that:\n\n (i) have been paid in either or both of the territory of Peru and the territory of Australia; and\n\n (ii)  have not been waived or refunded; and\n\n (iii)  are not refundable or otherwise recoverable;\n\n  including any credit against duties or taxes that have been paid or that are payable;\n\n (c) the costs of waste and spoilage resulting from the use of the materials in the production of the goods, reduced by the value of reusable scrap or by‑products.\n\n (5) If the materials are non‑originating materials, in working out the value of the materials under subsection (2), the following may be deducted:\n\n (a) the costs of freight, insurance, packing and all other costs incurred in transporting the materials within the territory of Peru to the producer of the goods;\n\n (b) duties, taxes and customs brokerage fees on the materials that:\n\n (i) have been paid in either or both of the territory of Peru and the territory of Australia; and\n\n (ii) have not been waived or refunded; and\n\n (iii) are not refundable or otherwise recoverable;\n\n  including any credit against duties or taxes that have been paid or that are payable;\n\n (c) the costs of waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of reusable scrap or by‑products.\n\n9  Value of accessories, spare parts, tools or instructional or other information materials\n\n  If paragraphs 153ZIP(7)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:\n\n (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and\n\n (b) if the accessories, spare parts, tools or instructional or other information materials are non‑originating materials—for the purposes of sections 6 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials are taken to be non‑originating materials used in the production of the goods; and\n\n (c) if the accessories, spare parts, tools or instructional or other information materials are originating materials—for the purposes of sections 7 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials are taken to be originating materials used in the production of the goods.\n\n10  Value of packaging materials and containers\n\n  If paragraphs 153ZIQ(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content worked out in a particular way:\n\n (a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and\n\n (b) if that packaging material or container is a non‑originating material—for the purposes of sections 6 and 8 of this instrument, that packaging material or container is taken to be a non‑originating material used in the production of the goods; and\n\n (c) if that packaging material or container is an originating material—for the purposes of sections 7 and 8 of this instrument, that packaging material or container is taken to be an originating material used in the production of the goods.\n\nPart 5—Record keeping obligations\n\n \n\n11  Exportation of goods to Peru—record keeping by exporter who is not the producer of the goods\n\n (1) For the purposes of subsection 126AJF(1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of the goods, must keep the following records:\n\n (a) records of the purchase of the goods by the exporter;\n\n (b) records of the purchase of the goods by the person to whom the goods are exported;\n\n (c) evidence that payment has been made for the goods;\n\n (d) evidence of the classification of the goods under the Harmonized System;\n\n (e) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the exporter:\n\n (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;\n\n (f) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the exporter:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;\n\n (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:\n\n (i) records of the purchase of the packaging material or container; and\n\n (ii) evidence of the value of the packaging material or container;\n\n (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and\n\n (ii) evidence of the value of the materials; and\n\n (iii) records of the production of the packaging material or container;\n\n (i) a copy of the Certificate of Origin for the goods.\n\n (2) The records must be kept for at least 5 years starting on the date the Certificate of Origin for the goods is issued.\n\n (3) The exporter:\n\n (a) may keep the records at any place (whether or not in Australia); and\n\n (b) must ensure that:\n\n (i) the records are kept in a form that would enable a determination of whether the goods are Australian originating goods; and\n\n (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and\n\n (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.\n\n12  Exportation of goods to Peru—record keeping by the producer of the goods\n\n (1) For the purposes of subsection 126AJF(1) of the Act, a producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:\n\n (a) records of the purchase of the goods;\n\n (b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;\n\n (c) evidence that payment has been made for the goods;\n\n (d) evidence of the value of the goods;\n\n (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;\n\n (f) evidence of the value of those materials;\n\n (g) records of the production of the goods;\n\n (h) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the producer:\n\n (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;\n\n (i) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the producer:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;\n\n (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:\n\n (i) records of the purchase of the packaging material or container; and\n\n (ii) evidence of the value of the packaging material or container;\n\n (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and\n\n (ii) evidence of the value of the materials; and\n\n (iii) records of the production of the packaging material or container;\n\n (l) a copy of the Certificate of Origin for the goods.\n\n (2) The records must be kept for at least 5 years starting on the date the Certificate of Origin for the goods is issued.\n\n (3) The producer:\n\n (a) may keep the records at any place (whether or not in Australia); and\n\n (b) must ensure that:\n\n (i) the records are kept in a form that would enable a determination of whether the goods are Australian originating goods; and\n\n (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and\n\n (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"These regulations implement and operationalise the origin, valuation and record-keeping requirements referenced in the Customs Act 1901 (see regs referencing subsections 153ZIP(3) and (6), 153ZIM(2), and 126AJF(1)). They do not, on their face, expand or narrow the statutory coverage of who may qualify as Australian originating goods; instead they specify the mechanical tests, valuation methods and documentary obligations that determine qualification and compliance."},"complexity_factors":["Cross-references to multiple provisions of the Customs Act 1901 (eg. subsections 153ZIP, 153ZIM, 126AJF) requiring users to read both instruments together","Two alternative regional value content methodologies (build-down and build-up) with mathematical formulas tied to customs value","Multiple valuation routes for materials (imported, acquired domestically, or produced) with different included or deductible cost items (freight, duties, waste, profit)","Recursive tariff‑change provision (reg 5) allowing non-originating inputs produced from other non-originating inputs to inherit tariff-change satisfaction, creating chain‑tracking complexity","Detailed rules treating accessories, spare parts, packaging and containers as originating or non-originating materials for RVC calculations","Record-keeping obligations spanning 5 years with requirements on language, electronic-to-hardcopy conversion and off‑shore storage","Dependence on external valuation standard (Agreement on Implementation of Article VII of GATT 1994) for imported-material valuation"],"plain_english_summary":"This instrument sets technical rules for deciding when goods exported to Peru qualify as Australian originating goods. It prescribes how to treat tariff‑classification changes for inputs, two regional value content calculations (build‑down and build‑up), how to value inputs, packaging and accessories, and 5‑year record‑keeping requirements for producers and exporters. It affects producers and exporters (who bear compliance and record‑keeping duties) and customs authorities (which verify Certificates of Origin)."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: implementing the rules of origin chapter of the Australia-Peru Free Trade Agreement. It covers tariff classification changes, regional value content calculations, valuation methodologies, and record-keeping — all standard components of origin regulations. There is no evidence of scope creep beyond the technical implementation of the trade agreement's origin requirements."},"complexity_factors":["Multiple calculation methods (build-down vs build-up) with different formulas requiring precise mathematical application","Extensive cross-referencing to the Customs Act 1901 (at least 8 separate section references including 153ZIM, 153ZIP, 153ZIQ, and 126AJF)","Nested conditional logic in valuation rules (subsection 8(2) has 3 main branches with sub-branches, plus conditional additions/deductions in subsections 8(4) and 8(5))","Recursive definition in section 5 allowing multiple applications of the same rule to determine tariff classification","Detailed record-keeping requirements spanning 11 categories for exporters and 12 categories for producers with specific evidentiary requirements","Dual treatment of accessories/packaging depending on whether they are originating or non-originating materials","Incorporation by reference to external treaties (WTO Agreement on Implementation of Article VII of GATT 1994) for valuation methodology"],"plain_english_summary":"This regulation sets the rules for when exported goods qualify as “Australian originating” under the Australia–Peru FTA so exporters can claim preferential tariffs. It prescribes two alternative origin tests (a tariff classification change or a regional value‑content threshold calculated by build‑down or build‑up), detailed valuation rules for materials (including packaging and waste), and five‑year record‑keeping and documentation requirements. It mainly affects Australian exporters, manufacturers using imported inputs, and trade intermediaries handling Australia–Peru shipments."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019","history":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019/history","analysis":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019/analysis","conflicts":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019/conflicts","importantCases":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019/important-cases","documents":"/api/acts/customs-peruvian-rules-of-origin-regulations-2019/documents"}}