5Definition of international supply chain

5 Definition of international supply chain

General definition

(1) An entity’s international supply chain is any of the following activities undertaken by, or for the purposes of, the entity in relation to any goods that are imported into Australia or exported from Australia (whether by the entity or another person):

(a) activities that, at a particular time, start to be undertaken:

(i) for an unmanufactured raw product—where the product first comes into existence in a form in which it is to be supplied; or

(ii) in any other case—where the first significant process in the manufacture or production of the goods is performed;

(b) any other activities in relation to the goods that are undertaken after that time until:

(i) for imported goods, unless subsection (2) applies—the goods are no longer subject to customs control; or

(ii) for imported goods, if subsection (2) applies—the goods are first received in Australia, as consignee, by that entity or another entity after the goods are no longer subject to customs control; or

(iii) for exported goods—the goods arrive at a place outside Australia.

First receipt of imported goods in Australia by a trusted trader

(2) For subparagraph (1)(b)(ii), this subsection applies if:

(a) the goods are no longer subject to customs control; and

(b) whichever entity first receives the goods in Australia, as consignee, after the goods are no longer subject to customs control has:

(i) nominated itself under section 176B of the Act to participate in the Australian Trusted Trader Programme; or

(ii) entered into a trusted trader agreement that is in force.

Note: The entity mentioned in this paragraph may or may not be the entity first mentioned in subsection (1).