48Circumvention activities

#### 48 Circumvention activities (1) For subsection 269ZDBB(6) of the Act, the circumstance set out in subsection (2) of this section is prescribed. Slight modification of goods exported to Australia (2) The circumstance is that all of the following apply: (a) goods (the circumvention goods) are exported to Australia from a foreign country in respect of which the notice applies; (b) before that export, the circumvention goods are slightly modified; (c) the use or purpose of the circumvention goods is the same before, and after, they are so slightly modified; (d) had the circumvention goods not been so slightly modified, they would have been the subject of the notice; (e) section 8 or 10 of the Customs Tariff (Anti‑Dumping) Act 1975, as the case requires, does not apply to the export of the circumvention goods to Australia. (3) For the purpose of determining whether a circumvention good is slightly modified, the Commissioner must compare the circumvention good and the good the subject of the notice, having regard to any factor that the Commissioner considers relevant, including any of the following factors: (a) each good’s general physical characteristics; (b) each good’s end use; (c) the interchangeability of each good; (d) differences in the processes used to produce each good; (e) differences in the cost to produce each good; (f) the cost of modification; (g) customer preferences and expectations relating to each good; (h) the way in which each good is marketed; (i) channels of trade and distribution for each good; (j) patterns of trade for each good; (k) changes in the pricing of each good; (l) changes in the export volumes for each good; (m) tariff classifications and statistical codes for each good.