Customs Act 1901

Despite section 153H and subsections (2) and (3), goods claimed to be the produce or manufacture of Canada are not the produce or manufacture of that country unless:

they have been shipped to Australia from Canada; and

either:

they have not been transhipped; or

the Comptroller‑General of Customs is satisfied that, when they were shipped from Canada, their intended destination was Australia.

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

unmanufactured raw products;

materials wholly manufactured in Australia or Canada or Australia and Canada;

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

Goods claimed to be the manufacture of Canada are the manufacture of that country if:

the last process in their manufacture was performed in Canada; 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 (3) is:

if the goods are of a kind commercially manufactured in Australia—75%; or

if the goods are of a kind not commercially manufactured in Australia—25%.