Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.
Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
enterprise has the meaning given by Article 1 of Chapter 3 of the Agreement.
Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.
Harmonized System means:
(a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.
indirect materials means:
(a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;
including:
(c) fuel (within its ordinary meaning); and
(d) catalysts and solvents; and
(e) gloves, glasses, footwear, clothing, safety equipment and supplies; and
(f) tools, dies and moulds; and
(g) spare parts and materials; and
(h) lubricants, greases, compounding materials and other similar goods.
Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.
national, for Singapore, has the same meaning as it has in Chapter 3 of the Agreement.
non‑originating materials means goods that are not originating materials.
non‑Party has the same meaning as it has in Chapter 3 of the Agreement.
originating materials means:
(a) Singaporean originating goods that are used in the production of other goods; or
(b) Australian originating goods that are used in the production of other goods; or
(c) recovered goods derived in the territory of Australia, or in the territory of Singapore, and used in the production of, and incorporated into, remanufactured goods; or
production means growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling.
recovered goods means goods in the form of one or more individual parts that:
(a) have resulted from the disassembly of used goods; and
(b) have been cleaned, inspected, tested or processed as necessary for improvement to sound working condition.
remanufactured goods means goods that:
(a) are classified to any of Chapters 84 to 90, or to heading 94.02, of the Harmonized System; and
(b) are entirely or partially composed of recovered goods; and
(c) have a similar life expectancy to, and perform the same as or similar to, new goods:
(i) that are so classified; and
(ii) that are not composed of any recovered goods; and
(d) have a factory warranty similar to that applicable to such new goods.
Singaporean originating goods means goods that, under this Division, are Singaporean originating goods.
territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 2 of Chapter 1 of the Agreement.
territory of Singapore means territory within the meaning, so far as it relates to Singapore, of Article 2 of Chapter 1 of the Agreement.
Value of goods
(3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.
Tariff classifications
(4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.
(5) Subsection 4(3A) does not apply for the purposes of this Division.
Incorporation of other instruments
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
153XE Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
(1) Goods are Singaporean originating goods if:
(a) they are wholly obtained or produced entirely in Singapore or in Singapore and Australia; and
(b) either:
(i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a certification of origin for the goods.
(2) Goods are wholly obtained or produced entirely in Singapore or in Singapore and Australia if, and only if, the goods are:
(a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the territory of Singapore or in the territory of Singapore and the territory of Australia; or
(b) live animals born and raised in the territory of Singapore or in the territory of Singapore and the territory of Australia; or
(c) goods obtained in the territory of Singapore from live animals referred to in paragraph (b); or
(d) animals obtained by hunting, trapping, fishing, gathering or capturing in the territory of Singapore; or
(e) goods obtained from aquaculture conducted in the territory of Singapore; or
(f) minerals, or other naturally occurring substances, extracted or taken from the territory of Singapore; or
(g) fish, shellfish or other marine life taken from the high seas by vessels that are entitled to fly the flag of Singapore; or
(h) goods produced, from goods referred to in paragraph (g), on board factory ships that are registered, listed or recorded with Singapore and are entitled to fly the flag of Singapore; or
(i) goods, other than fish, shellfish or other marine life, taken by Singapore, or a person of Singapore, from the seabed, or subsoil beneath the seabed, outside the territory of Singapore, and beyond areas over which non‑Parties exercise jurisdiction, but only if Singapore, or the person of Singapore, has the right to exploit that seabed or subsoil in accordance with international law; or
(j) waste or scrap that:
(i) has been derived from production in the territory of Singapore; or
(ii) has been derived from used goods that are collected in the territory of Singapore and that are fit only for the recovery of raw materials; or
(k) goods produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.
Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials
153XF Goods produced in Singapore, or in Singapore and Australia, from originating materials
Goods are Singaporean originating goods if:
(a) they are produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from originating materials only; and
(b) either:
(i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a certification of origin for the goods.
Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials
153XG Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials
(1) Goods are Singaporean originating goods if:
(a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 2 to the Agreement; and
(b) they are produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from non‑originating materials only or from non‑originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in that Annex; and
(d) either:
(i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a certification of origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 2 to the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.
Change in tariff classification
(3) If a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating material used in the production of the goods is taken to satisfy the change in tariff classification.
(4) If:
(a) a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and
(b) one or more of the non‑originating materials used in the production of the goods do not satisfy the change in tariff classification;
then the requirement is taken to be satisfied if the total value of the non‑originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.
(5) If:
(a) a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and
(b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and
(c) one or more of the non‑originating materials used in the production of the goods do not satisfy the change in tariff classification;
then the requirement is taken to be satisfied if the total weight of the non‑originating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.
Regional value content
(6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:
(a) the regional value content of the goods is to be worked out in accordance with the Agreement; or
(b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.
(7) If:
(a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and
(b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and
(c) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the goods; and
(d) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;
then the regulations must require the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153XD(3).
(8) For the purposes of subsection (7), disregard section 153XI in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non‑originating materials.
Goods put up in a set for retail sale
(9) If:
(a) goods are put up in a set for retail sale; and
(b) the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;
the goods are Singaporean originating goods under this section only if:
(c) all of the goods in the set, when considered separately, are Singaporean originating goods; or
(d) the total customs value of the goods (if any) in the set that are not Singaporean originating goods does not exceed 10% of the customs value of the set of goods.
Example: A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.
The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.
153XH Packaging materials and containers
(1) If:
(a) goods are packaged for retail sale in packaging material or a container; and
(b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;
then the packaging material or container is to be disregarded for the purposes of this Subdivision.
Regional value content
(2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must require the value of the packaging material or container to be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods.
Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153XD(3).
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials
153XI Goods that are accessories, spare parts, tools or instructional or other information materials
Goods are Singaporean originating goods if:
(a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and
(b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and
(c) the other goods are Singaporean originating goods; and
(d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and
(e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.
Subdivision F—Consignment
153XJ Consignment
(1) Goods are not Singaporean originating goods under this Division if:
(a) the goods are transported through the territory of one or more non‑Parties; and
(b) the goods undergo any operation in the territory of a non‑Party (other than unloading, reloading, separation from a bulk shipment, storing, labelling or marking for the purpose of satisfying the requirements of Australia or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the territory of Australia).
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153XK Regulations
The regulations may make provision for and in relation to determining whether goods are Singaporean originating goods under this Division.
Division 1C—US originating goods
Subdivision A—Preliminary
153Y Simplified outline
The following is a simplified outline of this Division:
• This Division defines US originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to US originating goods that are imported into Australia.
• Subdivision B provides that goods are US originating goods if they are wholly obtained or produced entirely in the US.
• Subdivision C provides that goods are US originating goods if they are produced entirely in the US, or in the US and Australia, exclusively from originating materials.
• Subdivision D sets out when goods that are produced entirely in the US, or in the US and Australia, from non‑originating materials only, or from non‑originating materials and originating materials, are US originating goods.
• Subdivision F sets out when accessories, spare parts or tools (imported with other goods) are US originating goods.
• Subdivision G deals with how the packaging materials or containers in which goods are packaged affects whether the goods are US originating goods.
• Subdivision H deals with how the consignment of goods affects whether the goods are US originating goods.
• Subdivision I allows regulations to make provision for and in relation to determining whether goods are US originating goods.
153YA Interpretation
Definitions
(1) In this Division:
Agreement means the Australia‑United States Free Trade Agreement done at Washington DC on 18 May 2004, as amended from time to time.
Note: In 2004 the text of the Agreement was accessible through the website of the Department of Foreign Affairs and Trade.
Australian originating goods means goods that are Australian originating goods under a law of the US that implements the Agreement.