(j) affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;
(k) husking, partial or total bleaching, polishing or glazing of cereals or rice;
(l) mere dilution with water or another substance that does not materially alter the characteristics of the goods.
(2) For the purposes of this section, simple has the same meaning as it has in Article 3.7 of Chapter 3 of the Agreement.
Subdivision E—Packaging materials and containers
153ZSH 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.
Qualifying value content
(2) However, if a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:
(a) the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods;
(b) the packaging material or container to be taken into account as an originating material or non‑originating material, as the case may be.
Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZSB(2).
Subdivision F—Consignment
153ZSI Consignment
(1) Goods are not UAE originating goods under this Division if the goods are transported through a non‑party and either or both of the following apply:
(a) the goods undergo further production or any other operation in the territory of the non‑party (other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by Australia or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);
(b) the goods are released to free circulation (within the meaning of Article 3.18 of Chapter 3 of the Agreement) in the territory of the non‑party.
(2) This section applies despite any other provision of this Division.
Subdivision G—Regulations
153ZSJ Regulations
The regulations may make provision for and in relation to determining whether goods are UAE originating goods under this Division.
(1) In this Division, unless the contrary intention appears:
about the same time has the meaning given by subsection (2).
acquire, in relation to goods, includes purchase, receive in exchange for other goods, take on lease, take on hire, take on hire‑purchase and take under licence.
Australian inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of an Australian inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:
(i) the transportation of the goods on or after their importation into Australia; or
(ii) the obtaining of any commercial or other documentation required in respect of the transportation referred to in subparagraph (i) or in respect of the importation of the goods;
and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, on or after their importation into Australia;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
Australian inland insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods on or after importation into Australia and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
buying commission has the meaning given by section 155.
comparable goods, in relation to imported goods, means:
(a) the imported goods;
(b) identical goods; or
(c) similar goods.
computed value, in relation to imported goods, has the meaning given by section 161F.
computed valued goods means exporter’s goods:
(a) whose owner has, before the payment of duty in respect of the goods (whether before or after any determination of a value of the goods) requested a Collector to take their customs value to be their computed value in preference to their deductive value; and
(b) whose computed value can be determined by the Collector.
customs value, in relation to imported goods, has the meaning given by section 159.
deductible administrative costs, in relation to goods in a sale, means any costs that are payable on or after the importation of the goods into Australia in relation to the activities of, or services performed by, any local, State or Commonwealth public authorities or officers, any licensed Customs broker, or any other person in Australia, in connection with the importation and subsequent delivery of the goods.
deductible financing costs, in relation to goods in a sale, means any interest payable under a written contract, agreement or arrangement under which the purchaser is permitted to delay the payment of the price in return for the payment of that interest (whether or not also in return for an increase in the price or for the payment of an additional amount), being a contract, agreement or arrangement entered into between the purchaser and the vendor or another person in relation to the purchase of the goods, where:
(a) the interest is distinguished to the satisfaction of a Collector from the price actually paid or payable for the goods;
(b) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that identical or similar goods are actually sold at the last‑mentioned price—the purchaser so demonstrates; and
(c) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that the rate of the interest does not exceed the rate of interest in similar contracts, agreements or arrangements entered into in the country where, and at the time when, finance under the first‑mentioned contract, agreement or arrangement was provided—the purchaser so demonstrates.
deductive (contemporary sales) value, in relation to imported goods, has the meaning given by section 161C.
deductive (derived goods sales) value, in relation to imported goods, has the meaning given by section 161E.
deductive (later sales) value, in relation to imported goods, has the meaning given by section 161D.
deductive value, in relation to imported goods, means their:
(a) deductive (contemporary sales) value;
(b) deductive (later sales) value; or
(c) deductive (derived goods sales) value.
exempted container means a container that:
(a) is not a pallet; and
(b) is or has been permitted to be temporarily imported into Australia free of Customs duty under section 162A.
exempted pallet means a pallet that is or has been permitted to be temporarily imported into Australia free of Customs duty under either section 162A or 162B.
exporter’s goods means imported goods exported to Australia by their producer.
fall‑back value, in relation to imported goods, has the meaning given by section 161G.
foreign inland freight, in relation to imported goods, means:
(a) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:
(i) the transportation of the goods within a foreign country before they left their place of export; or
(ii) the obtaining of any commercial or other documentation (other than documentation required in respect of overseas freight or overseas insurance) required in respect of the transportation referred to in subparagraph (i) or in respect of the transportation of the goods from the foreign country concerned;
and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of service referred to in subparagraph (a)(i) or (ii) and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a)(i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader, in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, before leaving the same place of export;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
foreign inland insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods within a foreign country before they left their place of export and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
identical goods, in relation to imported goods, has the meaning given by section 156.
identical goods value, in relation to imported goods, has the meaning given by section 161A.
import sales transaction, in relation to imported goods, means:
(a) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to customs control and it was also a contract for their exportation from a foreign country—that contract;
(b) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to customs control and it was not also a contract for their exportation from a foreign country—that contract; or
(c) where there were 2 or more contracts of sale for the importation of the goods into Australia entered into before they became subject to customs control—whichever of the contracts was made last;
and includes:
(d) any contract, agreement or arrangement, whether formal or informal, to which the vendor, the purchaser or an agent of, or a person related to, the vendor or purchaser is a party that provides for an increase in the value of the goods the subject of the contract of sale referred to in paragraph (a), (b) or (c) prior to their importation; and
(e) any other contract, agreement or arrangement relating to the contract of sale referred to in paragraph (a), (b) or (c) that a Collector determines is so closely connected with that contract and to the goods the subject of that contract that together they form a single transaction.
overseas freight, in relation to imported goods, means:
(a) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the transportation referred to in paragraph (a), the goods concerned are not self transported goods and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount (other than an amount of overseas insurance) was paid or is payable by a trader in respect of the transportation referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable—such an amount, as a Collector determines, having regard to the ordinary costs of the transportation of goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under the most commercially viable conditions; or
(ii) if the imported goods are not self transported goods—under the same conditions as the imported goods;
by a person who is not related to a trader of goods of that class, between the same foreign country and Australia;
or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs.
overseas insurance, in relation to imported goods, means:
(a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods from their place of export to Australia, the goods are not self transported goods and a Collector is satisfied of the correctness of that amount—that amount;
(b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a), the goods concerned are not self transported goods, and a Collector:
(i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and
(ii) is satisfied of the correctness of that amount;
that amount; or
(c) if any amount was paid or is payable in respect of insurance of a kind referred to in paragraph (a) but the goods concerned are self transported goods or a Collector is not satisfied as required by paragraph (a) or (b) whichever is applicable—such an amount as a Collector determines, having regard to the ordinary cost of insurance in relation to the transportation of goods of the same class as the imported goods:
(i) if the imported goods are self transported goods—under the most commercially viable conditions; or