Customs Act 1901

Goods are Thai originating goods if:

they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4.1 of the Agreement; and

they are produced entirely in Thailand, or entirely in Thailand and Australia, from originating materials or non‑originating materials, or both; and

the goods satisfy the requirements applicable to the goods in that Annex; and

either:

the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

Australia has waived the requirement for a Certificate of Origin for the goods.

Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4.1 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

If a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating material used in the production of the goods is taken to satisfy the change in tariff classification.

If:

a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

one or more of the non‑originating materials used in the production of the goods do not satisfy the change in tariff classification;

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 regional value content of the goods is to be worked out in accordance with the Agreement; or

if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

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; and

the goods are imported into Australia with standard accessories, standard spare parts or standard tools; and

the accessories, spare parts or tools are not invoiced separately from the goods; and

the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and

the quantities and value of the accessories, spare parts or tools are customary for the goods; and

the accessories, spare parts or tools are non‑originating materials;

The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZA(2).

For the purposes of subsection (6), disregard section 153ZF in working out whether the accessories, spare parts or tools are non‑originating materials.