CUSTOMS ACT 1901 - SECT 153ZQG Accessories, spare parts, tools or instructional or other information materials

CUSTOMS ACT 1901 - SECT 153ZQG

  (1)   If:

  (a)   goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

  (b)   the accessories, spare parts, tools or instructional or other information materials are presented with, and not invoiced separately from, the goods; and

  (c)   the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

then the accessories, spare parts, tools or instructional or other information materials are to be disregarded for the purposes of this Subdivision.

Regional value content

  (2)   However, if a requirement that applies in relation to the goods is that the goods must have a regional 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 accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods;

  (b)   the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or non - originating materials, as the case may be.

Note:   The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection   153ZQB(2).