Customs Act 1901

The following is a simplified outline of this Division:

• This Division defines Thai originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Thai originating goods that are imported into Australia.

• Subdivision B sets out when goods that are wholly obtained goods of Thailand are Thai originating goods.

• Subdivision C sets out when goods that are produced entirely in Thailand, or in Thailand and Australia, are Thai originating goods.

• Subdivision D sets out when accessories, spare parts or tools (imported with other goods) are Thai originating goods.

• Subdivision E deals with how the packaging materials or containers in which goods are packaged affects whether the goods are Thai originating goods.

• Subdivision F deals with how the consignment of goods affects whether the goods are Thai originating goods.

• Subdivision G allows regulations to make provision for and in relation to determining whether goods are Thai originating goods.