Contents

Part I--Introductory                                                                                                               1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

4............ Definitions .......................................................................................... 1

4AA...... Act not to apply so as to exceed Commonwealth power ................ 24

4AB...... Compensation for acquisition of property ....................................... 25

4A......... Approved forms and approved statements ...................................... 26

4B......... What is a Customs‑related law ......................................................... 26

4C......... Identity cards .................................................................................... 27

5............ Penalties at foot of sections or subsections ...................................... 27

5AA...... Application of the Criminal Code .................................................... 28

Part II--Administration                                                                                                      29

5A......... Attachment of overseas resources installations ................................ 29

5B......... Installation of overseas sea installations ........................................... 30

5C......... Certain installations to be part of Australia ..................................... 31

6............ Act does not extend to external Territories ...................................... 32

7............ General administration of Act .......................................................... 32

8............ Collectors of Customs ...................................................................... 32

8A......... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes                 33

9............ Delegation ......................................................................................... 33

11.......... Arrangements with States and the Northern Territory .................... 34

13.......... Customs Seal .................................................................................... 35

14.......... Customs flag ..................................................................................... 36

15.......... Appointment of ports etc. ............................................................... 36

17.......... Appointment of sufferance wharfs etc. ............................................ 37

19.......... Accommodation on wharfs and at airports ...................................... 37

20.......... Waterfront area control ..................................................................... 37

25.......... Persons before whom declarations may be made ............................. 39

26.......... Declaration by youths ...................................................................... 39

27.......... State inspection laws ........................................................................ 39

28.......... Working days and hours etc. ............................................................ 40

Part III--Customs control examination and securities generally              41

30.......... Customs control of goods ................................................................. 41

30A....... Exemptions under Torres Strait Treaty ............................................ 43

31.......... Goods on ships and aircraft subject to Customs control ................. 47

33.......... Persons not to move goods subject to the control of Customs ........ 47

33A....... Resources installations subject to the control of the Customs ......... 49

33B....... Sea installations subject to the control of the Customs .................... 50

34.......... No claim for compensation for loss .................................................. 51

35.......... Goods imported by post .................................................................. 51

35A....... Persons having possession of dutiable goods to keep them safely .. 51

42.......... Right to require security ................................................................... 52

43.......... Form of security ............................................................................... 54

44.......... General bonds may be given ............................................................. 54

45.......... Cancellation of bonds ....................................................................... 54

46.......... New sureties ..................................................................................... 55

47.......... Form of Customs security ................................................................ 55

48.......... Effect of Customs security ............................................................... 55

Part IV--The importation of goods                                                                              56

Division 1A--Preliminary                                                                                          56

49.......... Importation ....................................................................................... 56

49A....... Ships and aircraft deemed to be imported ........................................ 56

49B....... Installations and goods deemed to be imported ................................ 58

Division 1--Prohibited imports                                                                              59

50.......... Prohibition of the importation of goods ........................................... 59

51.......... Prohibited imports ............................................................................ 61

51A....... Certain controlled substances taken to be prohibited imports ......... 61

52.......... Invalidation of licence, permission etc. for false or misleading information             62

Division 2--The boarding of ships and aircraft                                              63

58.......... Ships and aircraft to enter ports or airports ..................................... 63

58A....... Direct journeys between installations and external places prohibited 64

58B....... Direct journeys between certain resources installations and external places prohibited          67

60.......... Boarding stations .............................................................................. 69

61.......... Facility for boarding ......................................................................... 70

62.......... Ships to come quickly to place of unlading ...................................... 70

63.......... Ship or aircraft not to be moved without authority ......................... 71

Division 3--The report of the cargo                                                                    72

Subdivision A--General reporting requirements                                                72

63A....... Definitions ........................................................................................ 72

64.......... Impending arrival report ................................................................... 75

64AA.... Arrival report .................................................................................... 77

64AAA. Report of stores and prohibited goods ............................................. 78

64AAB. Notifying Customs of particulars of cargo reporters ....................... 79

64AAC. Report to Customs of persons engaged to unload cargo .................. 80

64AB.... Cargo reports .................................................................................... 81

64ABAAOutturn reports ................................................................................ 85

64ABABWhen outturn report is to be communicated to Customs ................ 87

64ABACExplanation of shortlanded or surplus cargo .................................... 89

64ACA. Passenger reports .............................................................................. 89

64ACB.. Crew reports ..................................................................................... 92

64ACC.. Information does not have to be reported if it has already been reported to the Migration Department                94

64ACD. Offence for failure to comply ........................................................... 94

64ACE.. Communication of reports ................................................................ 95

64ADAARequirements for communicating to Customs electronically .......... 95

64ADA. Disclosure of cargo reports to port authorities ................................ 95

64AE..... Obligation to answer questions and produce documents ................. 96

64AF..... Obligation to provide access to passenger information .................... 97

64A....... Ships or aircraft arriving at certain places ......................................... 99

65.......... Master or pilot of wrecked ship or aircraft to report ..................... 100

66.......... Goods derelict to be delivered to officer ......................................... 100

67.......... Interference with derelict goods ...................................................... 100

Subdivision C--The registration, rights and obligations of special reporters 101

67EA..... Special reporters ............................................................................. 101

67EB..... Requirements for registration as a special reporter ........................ 101

67EC..... The making of an application ......................................................... 103

67ED..... Consideration of the application .................................................... 104

67EE..... Basic conditions attaching to registration as a special reporter ...... 105

67EF..... Storage and record maintenance conditions .................................... 106

67EG..... Special mail‑order house condition ................................................. 107

67EH..... Further conditions may be imposed by regulations ....................... 108

67EI...... Breach of conditions of registration ................................................ 108

67EJ...... Duration of registration .................................................................. 108

67EK..... Renewal of registration ................................................................... 108

67EL..... CEO to allocate a special identifying code for each special reporter 111

67EM.... Cancellation of registration as special reporter ............................... 111

Subdivision E--Registering re‑mail reporters                                                  112

67F........ Applying to be a re‑mail reporter ................................................... 112

67G....... Registering re‑mail reporters ........................................................... 113

67H....... Fit and proper person test .............................................................. 114

67I......... Obligation of re‑mail reporters to notify the CEO of certain matters 116

67J........ Varying etc. conditions of registration ............................................ 116

67K....... Cancelling the registration of a re‑mail reporter .............................. 116

Division 4--The entry, unshipment, landing, and examination of goods               118

Subdivision A--Preliminary                                                                                  118

68.......... Entry of imported goods ................................................................ 118

68A....... Goods imported for transhipment .................................................. 120

69.......... Like customable goods .................................................................... 120

70.......... Special clearance goods ................................................................... 122

71.......... Information and grant of authority to deal with goods not required to be entered   123

Subdivision AA--Information and grant of authority to deal with Subdivision AA goods 124

................................................. 124

71AAABReport and grant of authority to deal with Subdivision AA
goods ............................................................................................... 124

71AAACSuspension of authority to deal with Subdivision AA goods ........ 125

Subdivision AB--Information and grant of authority to deal with specified low value goods             126

71AAADMeaning of specified low value goods ........................................... 126

71AAAE........................................................................................... Regulations   126

5>71AAAF....................................... Making a self‑assessed clearance declaration   127

71AAAGCustoms' response if a self‑assessed clearance declaration
is communicated separately from a cargo report ............................ 127

71AAAHCustoms' response if a self‑assessed clearance declaration
is communicated together with a cargo report ................................ 128

71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration       128

71AAAJ............. Contents of authority to deal with specified low value goods   129

71AAAKNo authority to deal with specified low value goods while
subject to a direction to hold or further examine ............................ 129

71AAAL No authority to deal with specified low value goods unless duty etc. paid             129

71AAAMSuspension of authority to deal with specified low
value goods ..................................................................................... 130

71AAANCancellation of authority to deal with specified low
value goods ..................................................................................... 132

71AAAOOfficer may seek further information in relation to
self‑assessed clearance declaration .................................................. 132

71AAAP.............................. Withdrawal of self‑assessed clearance declarations   134

71AAAQFurther self‑assessed clearance declaration not to be given
while there is an existing self‑assessed clearance declaration .......... 135

71AAAREffect of withdrawal of a self‑assessed clearance declaration ........ 135

71AAAS Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal ........................................................................................................ 136

71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs          136

Subdivision B--Import declarations                                                                     137

71A....... Making an import declaration ......................................................... 137

71B....... Liability for import declaration processing charge ......................... 138

71BA.... Warehoused goods declaration fee .................................................. 139

71C....... Authority to deal with goods in respect of which an import declaration has been made         139

71D....... Visual examination in presence of officer ....................................... 143

71DA.... An officer may seek additional information ................................... 143

Subdivision C--Requests for cargo release                                                        145

71DB.... Making a request for cargo release .................................................. 145

71DC.... Liability for an RCR processing charge .......................................... 147

71DD.... Making of import information contracts ........................................ 147

71DE..... Authority to deal with goods in respect of which an RCR has been made              149

71DF..... Periodic declarations by persons who may make RCRs ................ 150

71DG.... Liability for a periodic declaration processing charge ..................... 151

71DGA. Liability for accredited client monthly duty estimate .................... 151

71DGB. Payment of import duty ................................................................. 152

Subdivision D--Warehouse declarations                                                            152

71DH.... Making a warehouse declaration ..................................................... 152

71DI...... Liability for warehouse declaration processing charge ................... 154

71DJ..... Authority to deal with goods in respect of which a warehouse declaration has been made     154

71DK.... Visual examination in presence of officer ....................................... 157

71DL..... An officer may seek additional information ................................... 157

Subdivision E--General                                                                                          160

71E........ Application for movement permission ........................................... 160

71F........ Withdrawal of import entries ......................................................... 162

71G....... Goods not to be entered while an entry is outstanding .................. 163

71H....... Effect of withdrawal ....................................................................... 163

71J........ Annotation of import entry by Customs for certain purposes not to constitute withdrawal                 164

71K....... Manner of communicating with Customs by document ................ 164

71L........ Manner and effect of communicating with Customs electronically 164

71M...... Requirements for communicating to Customs electronically ......... 165

72.......... Failure to make entries .................................................................... 165

73.......... Breaking bulk .................................................................................. 166

74.......... Officer may give directions as to storage or movement of certain goods 167

76.......... Goods landed at ship's risk etc. ..................................................... 168

77.......... Repacking on wharf ........................................................................ 168

77AA.... Disclosure of information to cargo reporter or owner of goods ..... 168

Division 5--Detention of goods in the public interest                             170

77EA..... Minister may order goods to be detained ....................................... 170

77EB..... Notice to person whose goods are detained ................................... 170

77EC..... Detention of goods by Customs ..................................................... 170

77ED..... Minister may authorise delivery of detained goods into home consumption           171

77EE..... Minister may authorise export of detained goods .......................... 171

77EF..... When goods have been detained for 12 months .............................. 172

Part IVA--Depots                                                                                                               173

77F........ Interpretation .................................................................................. 173

77G....... Depot licences ................................................................................ 174

77H....... Application for a depot licence ...................................................... 175

77J........ CEO may require applicant to supply further information ........... 175

77K....... Requirements for grant of depot licence ......................................... 175

77L........ Granting of a depot licence ............................................................. 178

77LA..... Variation of places covered by depot licence ................................. 178

77M...... Transitional provisions for former paragraph 17(b) places ............ 180

77N....... Conditions of a depot licence--general .......................................... 181

77P........ Conditions of a depot licence--imported goods ............................ 184

77Q....... The CEO may specify other conditions of a depot licence ............ 184

77R....... Breach of conditions of depot licence ............................................. 184

77S........ Duration of depot licences .............................................................. 185

77T....... Renewal of depot licences .............................................................. 185

77U....... Licence charges ............................................................................... 186

77V....... Revocation of a depot licence ......................................................... 186

77W...... Refund of depot licence charge on revocation of a depot licence ... 189

77X....... Collector's powers in relation to a place that is no longer a depot 190

77Y....... Collector may give directions in relation to goods subject to Customs control        191

77Z....... Licences cannot be transferred ........................................................ 192

77ZA.... Service of notice .............................................................................. 192

Part V--Warehouses                                                                                                         193

78.......... Interpretation .................................................................................. 193

79.......... Warehouse licences ......................................................................... 193

80.......... Applications for warehouse licences .............................................. 194

81.......... Requirements for grant of warehouse licence ................................. 194

82.......... Conditions of warehouse licences ................................................... 196

83.......... Duration of warehouse licence ........................................................ 197

84.......... Renewal of warehouse licence ........................................................ 199

85.......... Fees for warehouse licences ............................................................ 200

86.......... Suspension of warehouse licences .................................................. 200

87.......... Cancellation of warehouse licences ................................................. 205

88.......... Service of notices ............................................................................ 206

89.......... Death of licence holder ................................................................... 206

90.......... Obligations of holders of warehouse licences ................................. 207

91.......... Access to warehouses ..................................................................... 207

92.......... Repacking in warehouse ................................................................. 207

93.......... Regauging etc. of goods ................................................................... 207

94.......... Goods not worth duty may be destroyed ...................................... 208

95.......... Revaluation ..................................................................................... 208

96.......... Arrears of warehouse charges ......................................................... 208

96A....... Outwards duty free shops .............................................................. 209

96B....... Inwards duty free shops ................................................................. 212

97.......... Goods for public exhibition ............................................................ 215

98.......... Goods blended or packaged in warehouse ...................................... 216

99.......... Entry of warehoused goods ............................................................ 216

100........ Constructive warehousing .............................................................. 216

101........ Delivery of warehousing authority ................................................. 217

102........ Holder of licence to inform Collector of certain matters ................ 217

102A..... Notices to Customs by holder of warehouse licence ...................... 218

Part VA--Special provisions relating to beverages                                         219

103........ Interpretation .................................................................................. 219

104........ Customable beverage imported in bulk must be entered for warehousing or transhipment     219

105........ Certain customable beverage not to be entered for home consumption in bulk containers without CEO's approval ........................................................................................................ 219

105A..... Delivery from Customs control of brandy, whisky or rum ........... 220

Part VAA--Special provisions relating to excise‑equivalent goods       221

105B..... Extinguishment of duty on excise‑equivalent goods ....................... 221

105C..... Returns ........................................................................................... 221

105D..... GST matters ................................................................................... 222

105E...... Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place                 223

Part VB--Information about persons departing Australia                           224

Division 1--Reports on departing persons                                                   224

Subdivision A--Reports on departing persons                                                   224

106A..... Ships and aircraft to which this Subdivision applies ...................... 224

106B..... Report 48 hours before ship or aircraft is due to depart ................ 224

106C..... Report 4 hours before ship or aircraft is due to depart .................. 225

106D..... Report just before ship or aircraft departs ..................................... 226

Subdivision B--Reports on matters in approved statement                              226

106E...... Ships and aircraft to which this Subdivision applies ...................... 226

106F...... Reports on matters in approved statement .................................... 227

Subdivision C--How reports under this Division are to be made                    227

106G..... Reports to be made electronically .................................................. 227

106H..... Reports to be made by document if approved electronic system or other approved format or method unavailable ........................................................................................................ 228

106I....... CEO may approve different statements or forms .......................... 228

Division 2--Questions about departing persons                                        230

106J...... Officers may question operators about departing persons ............ 230

Part VI--The exportation of goods                                                                            231

Division 1--Prohibited exports                                                                            231

112........ Prohibited exports .......................................................................... 231

112A..... Certain controlled substances taken to be prohibited exports ........ 234

112B..... Invalidation of licence, permission etc. for false or misleading information             235

Division 2--Entry and clearance of goods for export                               236

Subdivision A--Preliminary                                                                                  236

113........ Entry of goods for export ............................................................... 236

113AA.. How an entry of goods for export is made ..................................... 237

Subdivision B--Export declarations                                                                     237

114........ Making an export declaration ......................................................... 237

114A..... An officer may seek additional information ................................... 238

114B..... Confirming exporters ...................................................................... 240

Subdivision C--ACEANS                                                                                       243

114BA.. Using ACEANS in respect of goods .............................................. 243

114BB... Making of export information contracts ......................................... 244

114BC... Declarations by persons who use ACEANS .................................. 245

Subdivision D--General                                                                                          245

114C..... Authority to deal with goods entered for export ............................ 245

114D..... Goods to be dealt with in accordance with export entry ................ 248

114E...... Sending goods to a wharf or airport for export ............................... 249

114F...... Notices to Customs by person who receives goods at a wharf or airport for export               249

115........ Goods not to be taken on board without authority to deal ............ 250

116........ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry ............................................................................................... 251

116A..... What happens when goods entered for export by the use of an ACEAN are not exported within 30 days            252

117........ Security ........................................................................................... 252

117AA.. Consolidation of certain goods for export can only occur at a prescribed place       252

117A..... Submanifests to be communicated to Customs .............................. 253

118........ Certificate of Clearance ................................................................... 253

118A..... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft     255

119........ Communication of outward manifest to Customs .......................... 255

119AA.. Application for permission to move, alter or interfere with goods for export         256

119A..... Withdrawal of entries, submanifests and manifests ....................... 257

119B..... Effect of withdrawal ....................................................................... 258

119C..... Change of electronic entries and change of submanifests and manifests treated as withdrawals              258

119D..... Notification of export entries, submanifests, manifests and withdrawals                259

119E...... Requirements for communicating to Customs electronically ......... 259

120........ Shipment of goods .......................................................................... 259

122........ Time of clearance ............................................................................ 260

Division 3A--Examining goods for export that are not yet subject to Customs control              261

122F...... Object of Division .......................................................................... 261

122G..... Occupier of premises ...................................................................... 261

122H..... Consent required to enter premises and examine goods for export 261

122J...... Officer must leave premises if consent withdrawn ........................ 262

122K..... Power to search premises for export goods .................................... 262

122L...... Power to examine export goods ...................................................... 262

122M.... Power to examine documents relating to export goods ................... 263

122N..... Power to question occupier about export goods ............................ 263

122P...... Power to bring equipment to the premises ..................................... 263

122Q..... Compensation ................................................................................. 263

122R..... Powers in this Division are additional to other powers ................. 264

Division 4--Exportation procedures after Certificate of Clearance issued         265

123........ Ship to bring to and aircraft to stop at boarding stations ............... 265

124........ Master or pilot to account for missing goods ................................. 265

125........ Goods exported to be landed at proper destination ....................... 266

126........ Certificate of landing ....................................................................... 266

Division 4A--Exportation of goods to Singapore                                       267

126AA.. Declaration concerning exports to Singapore .................................. 267

126AB.. Record keeping obligations ............................................................. 267

126AC.. Power to require records ................................................................. 267

126AD.. Power to ask questions ................................................................... 268

Division 4B--Exportation of textile and clothing goods to the US   269

126AE... Authorised officer may request records or ask questions .............. 269

Division 4C--Exportation of goods to Thailand                                          271

126AF... Definitions ...................................................................................... 271

126AG.. Record keeping obligations ............................................................. 271

126AH.. Power to require records ................................................................. 271

126AI.... Power to ask questions ................................................................... 272

Division 4D--Exportation of goods to New Zealand                                273

126AJA Definitions ...................................................................................... 273

126AJB. Record keeping obligations ............................................................. 273

126AJC. Power to require records ................................................................. 274

126AJD Power to ask questions ................................................................... 274

Division 5--Miscellaneous                                                                                     276

126A..... Export of installations .................................................................... 276

126B..... Export of goods from installations ................................................. 276

126C..... Size of exporting vessel .................................................................. 276

Part VIA--Electronic communications                                                                    277

126D..... CEO to maintain information systems ........................................... 277

126DA.. Communications standards and operation ...................................... 277

126DB.. Authentication of certain electronic communications ..................... 277

126DC.. Records of certain electronic communications ................................ 278

126DD.. Authentication, records and Electronic Transactions Act 1999 ...... 278

126E...... Communication to Customs when information system is temporarily inoperative                 279

126F...... Payment to Customs when information system is temporarily inoperative            279

126G..... Meaning of temporarily inoperative ............................................... 280

Part VII--Ships' stores and aircraft's stores                                                      281

127........ Use of ships' and aircraft's stores .................................................. 281

128........ Unshipment of ships' and aircraft's stores .................................... 281

129........ Ships' and aircraft's stores not to be taken on board without approval 281

130........ Ship's and aircraft's stores exempt from duty ............................... 282

130A..... Entry not required for ship's or aircraft's stores ........................... 282

130B..... Payment of duty on ship's or aircraft's stores .............................. 283

130C..... Interpretation .................................................................................. 284

Part VIII--The duties                                                                                                        285

Division 1--The payment and computation of duties generally          285

131A..... Fish caught by Australian ships ..................................................... 285

131AA.. Special provisions for goods taken to Joint Petroleum Development Area             285

131B..... Liability of Commonwealth authorities to pay duties of Customs 286

132........ Rate of import duty ........................................................................ 286

132AA.. When import duty must be paid .................................................... 287

132A..... Prepayment of duty ....................................................................... 288

132B..... Declared period quotas--effect on rates of import duty ............... 288

132C..... Revocation and variation of quota orders ....................................... 291

132D..... Service of quota orders etc. ............................................................. 292

133........ Export duties .................................................................................. 292

134........ Weights and measures ..................................................................... 292

135........ Proportion ...................................................................................... 293

136........ Manner of fixing duty ..................................................................... 293

137........ Manner of determining volumes of, and fixing duty on, beer ......... 293

142........ Measurement for duty .................................................................... 295

145........ Value of goods sold ......................................................................... 295

148........ Derelict goods dutiable ................................................................... 295

149........ Duty on goods in report of cargo that are not produced or landed 295

150........ Samples ........................................................................................... 296

152........ Alterations to agreements where duty altered ................................ 296

Division 1AA--Calculation of duty on certain alcoholic beverages 297

153AA.. Meaning of alcoholic beverage ....................................................... 297

153AB.. Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages       297

153AC.. Rules for working out strength of prescribed alcoholic beverages .. 297

153AD.. Obscuration .................................................................................... 298

Division 1A--Rules of origin of preference claim goods                       299

153A..... Purpose of Division ........................................................................ 299

153B..... Definitions ...................................................................................... 299

153C..... Total expenditure of factory on materials ...................................... 301

153D..... Allowable expenditure of factory on materials ............................... 301

153E...... Calculation of the cost of materials received at a factory ............... 305

153F...... Allowable expenditure of factory on labour ................................... 306

153G..... Allowable expenditure of factory on overheads ............................. 307

153H..... Unmanufactured goods ................................................................... 307

153L...... Manufactured goods originating in Papua New Guinea or a Forum Island Country                307

153LA... Modification of section 153L in special circumstances .................. 308

153M.... Manufactured goods originating in a particular Developing Country 309

153N..... Manufactured goods originating in a Developing Country but not in any particular Developing Country             310

153NA.. Manufactured goods originating in a Least Developed Country .... 310

153P...... Manufactured goods originating in Canada ..................................... 310

153Q..... Manufactured goods originating in a country that is not a preference country        311

153R..... Are goods commercially manufactured in Australia? ..................... 313

153S...... Rule against double counting .......................................................... 313

Division 1B--Rules of origin of goods claimed to be the produce or manufacture of Singapore             314

Subdivision A--Preliminary                                                                                  314

153U..... Purpose of this Division ................................................................. 314

153UA.. Definitions ...................................................................................... 314

153UB.. Rule against double counting .......................................................... 316

153UC.. CEO may determine cost of certain input, material etc. ................. 316

Subdivision B--Rules of origin of goods claimed to be the produce or manufacture of Singapore 317

153V..... Goods claimed to be the produce or manufacture of Singapore ..... 317

153VA.. Goods wholly manufactured in Singapore ...................................... 317

153VB... Goods partly manufactured in Singapore ....................................... 318

153VC... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances     319

153VD.. Changing the required percentage of allowable cost to manufacture in exceptional circumstances          321

153VE... Certificate of Origin requirements .................................................. 322

153VF... Consignment requirements ............................................................. 322

Subdivision C--Allowable cost to manufacture                                                  323

153W.... Allowable cost to manufacture ....................................................... 323

153WA. Allowable expenditure by principal manufacturer on materials ..... 323

153WB.. Allowable expenditure by principal manufacturer on labour ......... 324

153WC.. Allowable expenditure by principal manufacturer on overheads ... 325

Subdivision D--Total cost to manufacture                                                          325

153X..... Total cost to manufacture ............................................................... 325

153XA.. Total expenditure by principal manufacturer on materials ............. 325

153XB.. Total expenditure by principal manufacturer on overseas processing costs            326

Division 1C--US originating goods                                                                   327

Subdivision A--Preliminary                                                                                  327

153Y..... Simplified outline ............................................................................ 327

153YA.. Interpretation .................................................................................. 328

Subdivision B--Goods wholly obtained or produced entirely in the US         331

153YB... Goods wholly obtained or produced entirely in the US ................. 331

Subdivision C--Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                                        332

153YC... Goods produced entirely in the US or in the US and Australia exclusively from originating materials   332

Subdivision D--Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials                                                         332

153YD.. Simplified outline ............................................................................ 332

153YE... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non‑originating materials .......................................................................................... 333

153YF... Goods that are chemicals, plastics or rubber .................................. 335

Subdivision E--Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials                                                         335

153YG.. Simplified outline ............................................................................ 335

153YH.. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non‑originating materials .......................................................................................... 336

153YI.... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System       339

Subdivision F--Other US originating goods                                                       339

153YJ.... Standard accessories, spare parts and tools .................................... 339

Subdivision G--Packaging materials and containers                                       340

153YK.. Packaging materials and containers ................................................. 340

Subdivision H--Consignment