Customs Act 1901

Goods claimed to be the manufacture of Papua New Guinea are the manufacture of that country if they are wholly manufactured in Papua New Guinea from one or more of the following:

unmanufactured raw products;

materials wholly manufactured in Australia or Papua New Guinea or Australia and Papua New Guinea;

materials imported into Papua New Guinea that the Comptroller‑General of Customs has determined, by Gazette notice, to be manufactured raw materials of Papua New Guinea.

Goods claimed to be the manufacture of Papua New Guinea or of a Forum Island Country are the manufacture of that country if:

the last process in their manufacture was performed in that country; and

having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.

The specified percentage of the total factory cost of goods referred to in subsection (2) is:

unless paragraph (b) applies—50%; or

if the goods are of a kind for which the Comptroller‑General of Customs has determined, by Gazette notice, that a lesser percentage is appropriate—that percentage.