Commonwealth Numbered Acts

Customs Tariff (Miscellaneous Amendments) Act 1982 No. 115 of 1982 - SECT 9

9. Sections 151 and 151A of the Principal Act are repealed and the following
sections are substituted: When goods deemed to be the produce or manufacture
of a country

''151. (1) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the produce of a country if they are unmanufactured raw
products of the country.

''(2) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of a country, not being-

   (a)  a country that is a Forum Island Country but not a Declared Preference
        Country; or

   (b)  a Developing Country, if the goods were wholly manufactured in the
        country from materials of one or more of the following classes:

   (c)  unmanufactured raw products;

   (d)  materials wholly manufactured in the country or in Australia, or in
        the country and in Australia; and

   (e)  imported materials that the Minister has, in relation to the country,
        determined, by notice published in the Gazette, to be manufactured raw
        materials.

''(3) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of New Zealand if-

   (a)  the goods were partly manufactured in New Zealand;

   (b)  the process last performed in the manufacture of the goods was
        performed in New Zealand; and

   (c)  not less than one-half, or, in the case of goods included in a class
        of goods in respect of which the Minister has determined, by notice
        published in the Gazette, that another portion is appropriate, that
        portion, of the factory or works cost of the goods is represented by
        the value of labour or materials, or of labour and materials, of New
        Zealand or of New Zealand and Australia.

''(4) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of Papua New Guinea if-

   (a)  the goods were partly manufactured in Papua New Guinea;

   (b)  the process last performed in the manufacture of the goods was
        performed in Papua New Guinea; and

   (c)  not less than one-half, or, in the case of goods included in a class
        of goods in respect of which the Minister has determined, by notice
        published in the Gazette, that a lesser portion is appropriate, that
        portion, of the factory or works cost of the goods is represented by
        the value of labour or materials, or of labour and materials, of Papua
        New Guinea or of Papua New Guinea and Australia.

''(5) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of a country, being a Forum Island
Country, if-

   (a)  the process last performed in the manufacture of the goods was
        performed in the country; and

   (b)  not less than one-half, or, in the case of goods included in a class
        of goods in respect of which the Minister has determined, by notice
        published in the Gazette, that, in relation to the country, a lesser
        portion is appropriate, that portion, of the factory or works cost of
        the goods is represented by the value of labour or materials, or of
        labour and materials, of the country or of the country and one or more
        of the following countries, that is to say, Australia and countries
        that, at the time when the goods are entered for home consumption, are
        Forum Island Countries, other than Forum Island Countries in relation
        to which special rates of duty under the Customs  Tariff Act 1982 do
        not apply in respect of the class of goods in which the goods are
        included.

''(6) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of a country, being a Forum Island
Country, a Declared Preference Country or a Developing Country, if-

   (a)  the process last performed in the manufacture of the goods was
        performed in the country; and

   (b)  not less than one-half of the factory or works cost of the goods is
        represented by the value of labour or materials, or of labour and
        materials, of the country or of the country and one or more of the
        following countries, that is to say, Australia and countries that, at
        the time when the goods are entered for home consumption, are Forum
        Island Countries, Declared Preference Countries or Developing
        Countries, other than countries in relation to which special rates of
        duty under the Customs Tariff Act 1982 do not apply in respect of the
        class of goods in which the goods are included.

''(7) For the purposes of this Act and the Customs Tariff Act 1982, goods
shall be treated as the manufacture of a country, being Canada, a Declared
Preference Country or another country, other than New Zealand, Papua New
Guinea, a country that is a Forum Island Country but not a Declared Preference
Country, and a Developing Country, if-

   (a)  the process last performed in the manufacture of the goods was
        performed in the country; and

   (b)  not less than three-quarters, or, in the case of goods that are of a
        class or kind not commercially manufactured in Australia, one-quarter,
        of the factory or works cost of the goods is represented by the value
        of labour or materials, or of labour and materials, of the country or
        of the country and Australia.

''(8) For the purposes of sub-section (5), a special rate of duty under the
Customs Tariff Act 1982 does not apply in relation to a Forum Island Country
in respect of a class of goods if no rate of duty that applies in relation to
that Forum Island Country, or no rate of duty other than a rate of duty in
relation to which 'DPC' is specified, is set out in column 4 in the tariff
classification in Schedule 3 to that Act that applies to goods constituting
that class.

''(9) For the purposes of sub-section (6), a special rate of duty under the
Customs Tariff Act 1982 does not apply in relation to a country in respect of
a class of goods if no rate of duty that applies in relation to that country
is set out in column 4 in the tariff classification in Schedule 3 to that Act
that applies to goods constituting that class.

''(10) For the purposes of this section, the Minister may, by notice published
in the Gazette-

   (a)  specify the manner in which the factory or works cost of goods is to
        be determined; and

   (b)  specify the manner in which the value of labour, the value of
        materials or the value of labour and materials is to be determined.

''(11) The Minister may, for the purposes of sub-section (5), determine that,
in the case of goods included in a specified class of goods, a specified
portion is appropriate in relation to a specified Forum Island Country or in
relation to all Forum Island Countries.

''(12) For the purposes of sub-section (7), the Minister may, by notice
published in the Gazette, determine that goods specified in the notice or
goods included in a class of goods so specified, shall be deemed to be goods
of a class or kind not commercially manufactured in Australia.

''(13) The Minister may, by notice published in the Gazette, determine that
the reference in sub-section (7) to one-quarter shall, in relation to goods
specified in the notice, or goods included in a class of goods so specified,
be read as a reference to one-half.

''(14) This section does not apply for the purposes of determining whether
goods are the produce, or the manufacture, of Australia.

''(15) In this section, 'Forum Island Country', 'Declared Preference Country'
and 'Developing Country' have the same meanings as they have in the
Customs Tariff Act 1982 and, for the purposes of this section, a place that,
for the purposes of that Act, is to be treated as a Declared Preference
Country or a Developing Country shall be taken to be a country that is a
Declared Preference Country or a Developing Country, as the case may be.

''(16) In this section 'unmanufactured raw products' means natural or primary
products that have not been subjected to an industrial process, other than an
ordinary process of primary production, and includes, without limiting the
generality of the foregoing-

   (a)  animals, and parts of animals obtained by killing, including bones,
        hides and skins (raw or sun-dried);

   (b)  greasy wool;

   (c)  plants, and parts of plants, including raw cotton, bark, fruit, nuts,
        grain, seeds (in their natural state) and unwrought logs;

   (d)  minerals in their natural state and ores; and

   (e)  crude petroleum. Direct shipment to Australia for certain preferences

''151A. (1) For the purposes of this Act and the Customs Tariff Act 1982,
goods shall not be treated as the produce or manufacture of New Zealand, Papua
New Guinea or Canada unless they have been shipped from that country to
Australia and, except where the Collector is satisfied that the intended
destination of the goods when originally shipped from that country was
Australia, have not been transhipped.

''(2) Sub-section (1) does not apply-

   (a)  to goods the produce or manufacture of a country other than New
        Zealand that are imported into Australia from New Zealand; or

   (b)  to goods the produce or manufacture of a country other than Papua New
        Guinea that are imported into Australia from Papua New Guinea.''.