Commonwealth legislation

Customs Act 1901 - Specified Percentage of Total Factory Costs Determination No. 1 of 2013

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

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Commonwealth

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legislative instrument

Plain English Summary

2/10 complexity

What this does: This document sets a specific rule for when wiring harnesses (bundles of electrical wires used in cars) can be treated as "made in Samoa" for Australian customs purposes.

The key rule: For Samoan-made wiring harnesses to qualify for preferential treatment (usually lower or zero tariffs under trade agreements), at least 40% of the total factory cost must come from Samoa or other qualifying countries.

What products are covered:

Wiring harnesses classified under tariff code 8544.30.00
Must be designed for use in passenger motor vehicles

Why it matters: This 40% threshold is the "local content" requirement. It prevents companies from doing minimal assembly in Samoa and claiming the benefits meant for genuine Samoan manufacturing. The determination was temporary, applying only to goods entered between 1 January 2014 and 31 December 2016.

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Customs Act 1901 - Specified Percentage of Total Factory Costs Determination No. 1 of 2013

meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 meta-generator: Aspose.Words for .NET 20.2 title: I, John Michael Drury, Acting Chief Executive Officer, Australian Customs Service, hereby determine, pursuant to subsection 15

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CUSTOMS ACT 1901

SUBSECTION 153L(4)

SPECIFIED PERCENTAGE OF TOTAL FACTORY COSTS

DETERMINATION NO. 1 OF 2013

I, MICHAEL PEZZULLO, Chief Executive Officer of Customs, pursuant to subsection 153L(4) of the Customs Act 1901, determine that the specified percentage of the total factory cost of wiring harnesses claimed to be the manufacture of Samoa is 40 per cent where the wiring harnesses:

(a) are classified to subheading 8544.30.00 of Schedule 3 to the Customs Tariff Act 1995; and

(b) are of a kind used in, and are for use in, passenger motor vehicles, as defined in Chapter 87 of the Customs Tariff Act 1995 for the purposes of 8703.

This determination is effective from 1 January 2014 until 31 December 2016.

Dated: 13 December 2013

MICHAEL PEZZULLO

Chief Executive Officer of Customs

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.