Thai originating goods means goods that, under this Division, are Thai originating goods.
Value of goods
(2) 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
(3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.
(4) Subsection 4(3A) does not apply for the purposes of this Division.
Regulations
(5) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.
Subdivision B—Wholly obtained goods of Thailand
153ZB Wholly obtained goods of Thailand
(1) Goods are Thai originating goods if:
(a) they are wholly obtained goods of Thailand; and
(b) either:
(i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of Origin for the goods.
(2) Goods are wholly obtained goods of Thailand if, and only if, the goods are:
(a) minerals extracted in Thailand; or
(b) agricultural goods harvested, picked or gathered in Thailand; or
(c) live animals born and raised in Thailand; or
(d) products obtained from live animals in Thailand; or
(e) goods obtained directly from hunting, trapping, fishing, gathering or capturing carried out in Thailand; or
(f) fish, shellfish, plant or other marine life taken:
(i) within the territorial sea of Thailand; or
(ii) within any other maritime zone in which Thailand has sovereign rights under the law of Thailand and in accordance with UNCLOS; or
(iii) from the high seas by ships flying the flag of Thailand; or
(g) goods obtained or produced exclusively from goods referred to in paragraph (f) on board factory ships flying the flag of Thailand; or
(h) goods taken from the seabed or the subsoil beneath the seabed of the territorial sea of Thailand or of the continental shelf of Thailand:
(i) by Thailand; or
(ii) by a national of Thailand; or
(iii) by a body corporate incorporated in Thailand; or
(i) waste and scrap that has been derived from production operations in Thailand and that is fit only for the recovery of raw materials; or
(j) used goods that are collected in Thailand and that are fit only for the recovery of raw materials; or
(k) goods produced entirely in Thailand exclusively from goods referred to in paragraphs (a) to (j).
Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia
153ZC Goods produced entirely in Thailand or in Thailand and Australia
(1) Goods are Thai 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 4.1 of the Agreement; and
(b) they are produced entirely in Thailand, or entirely in Thailand and Australia, from originating materials or non‑originating materials, or both; 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 Certificate of Origin, or a copy of one, for the goods; or
(ii) Australia has waived the requirement for a Certificate of Origin for the goods.
(2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4.1 of 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.
Regional value content
(5) 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.
(6) 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 standard accessories, standard spare parts or standard tools; and
(c) the accessories, spare parts or tools are not invoiced separately from the goods; and
(d) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and
(e) the quantities and value of the accessories, spare parts or tools are customary for the goods; and
(f) the accessories, spare parts or tools are non‑originating materials;
the regulations must provide for the value of the accessories, spare parts or tools covered by paragraph (f) to be taken into account for the purposes of working out the regional value content of the goods.
Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZA(2).
(7) For the purposes of subsection (6), disregard section 153ZF in working out whether the accessories, spare parts or tools are non‑originating materials.
Subdivision D—Goods that are standard accessories, spare parts or tools
153ZF Goods that are standard accessories, spare parts or tools
Goods are Thai originating goods if:
(a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and
(b) the other goods are imported into Australia with the accessories, spare parts or tools; and
(c) the other goods are Thai originating goods; and
(d) the accessories, spare parts or tools are not invoiced separately from the other goods; and
(e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and
(f) the quantities and value of the accessories, spare parts or tools are customary for the other goods.
Subdivision E—Packaging materials and containers
153ZG 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 Division (with 1 exception).
Regional value content
(2) The exception is that, 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 packaging material or container is a non‑originating material;
the regulations must provide for the value of the packaging material or container to be taken into account 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 153ZA(2).
Subdivision F—Consignment
153ZH Consignment
(1) Goods are not Thai originating goods under this Division if:
(a) they are transported through a country or place other than Thailand or Australia; and
(b) either:
(i) they undergo any process of production or other operation in that country or place (other than any operation to preserve them in good condition or any operation that is necessary for them to be transported to Australia); or
(ii) they are traded or used in that country or place.
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153ZI Regulations
The regulations may make provision for and in relation to determining whether goods are Thai originating goods under this Division.
Division 1E—New Zealand originating goods
Subdivision A—Preliminary
153ZIA Simplified outline
The following is a simplified outline of this Division:
• This Division defines New Zealand originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to New Zealand originating goods that are imported into Australia.
• Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.
• Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.
• Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from non‑originating materials only or from non‑originating materials and originating materials.
• Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.
• Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.
• Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.
• Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.
• Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.
153ZIB Interpretation
Definitions
(1) In this Division:
Agreement means the Australia New Zealand Closer Economic Relations Trade Agreement done at Canberra on 28 March 1983, as amended from time to time.
Note: The text of the Agreement is set out in Australian Treaty Series 1983 No. 2. In 2006 the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
aquaculture has the meaning given by Article 3 of the Agreement.
Australian originating goods means goods that are Australian originating goods under a law of New Zealand that implements the Agreement.
Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006 the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
customs value of goods has the meaning given by section 159.
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 on 1 September 2011; or
(b) if the table in Annex G of 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 or consumed in the production, testing or inspection of goods, but not physically incorporated in the goods; or
(b) goods or energy used or consumed in the operation or maintenance of buildings or equipment associated with the production of goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts; and
(f) lubricants, greases, compounding materials and other similar goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and supplies; and
(h) catalysts and solvents.
manufacture means the creation of an article essentially different from the matters or substances that go into that creation.
New Zealand originating goods means goods that, under this Division, are New Zealand originating goods.
non‑originating materials means goods that are not originating materials.
originating materials means:
(a) New Zealand originating goods that are used or consumed in the production of other goods; or
(b) Australian originating goods that are used or consumed in the production of other goods; or
(c) indirect materials.
produce means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process, assemble, restore or renovate.
territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.
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 specifying 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) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.
Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia
153ZIC Goods wholly obtained or produced in New Zealand or New Zealand and Australia
(1) Goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.
(2) Goods are wholly obtained or produced in New Zealand or in New Zealand and Australia if, and only if, the goods are:
(a) minerals extracted in New Zealand; or
(b) plants grown in New Zealand, or in New Zealand and Australia, or products obtained in New Zealand from such plants; or
(c) live animals born and raised in New Zealand, or in New Zealand and Australia; or
(d) products obtained from live animals in New Zealand; or
(e) goods obtained from hunting, trapping, fishing, capturing or aquaculture conducted in New Zealand; or
(f) fish, shellfish or other marine life taken from the sea by ships that are registered or recorded in New Zealand and are flying, or are entitled to fly, the flag of New Zealand; or
(g) goods produced or obtained exclusively from goods referred to in paragraph (f) on board factory ships that are registered or recorded in New Zealand and are flying the flag of New Zealand; or
(h) goods taken from the seabed, or the subsoil beneath the seabed, of the territorial sea of New Zealand or of the continental shelf of New Zealand:
(i) by New Zealand; or
(ii) by a New Zealand citizen; or
(iii) by a body corporate incorporated in New Zealand;
but only if New Zealand has the right to exploit that part of the seabed; or
(i) waste and scrap that has been derived from production operations in New Zealand, or from used goods collected in New Zealand, and that is fit only for the recovery of raw materials; or
(j) goods produced entirely in New Zealand, or in New Zealand and Australia, exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.
Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials
153ZID Goods produced in New Zealand or New Zealand and Australia from originating materials
Goods are New Zealand originating goods if they are produced entirely in New Zealand, or entirely in New Zealand and Australia, from originating materials only.
Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials
153ZIE Goods produced in New Zealand or New Zealand and Australia from non‑originating materials
(1) Goods are New Zealand 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 G of the Agreement; and
(b) they are produced entirely in New Zealand, or entirely in New Zealand and 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.
(2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex G of 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 or consumed 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 or consumed in the production of the goods is taken to satisfy the change in tariff classification.