Customs Act 1901

The following is a simplified outline of this Division:

• This Division defines AANZ originating goods (short for ASEAN‑Australia‑New Zealand originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to AANZ originating goods that are imported into Australia.

• Subdivision B provides that goods are AANZ originating goods if they are wholly obtained goods of a Party.

• Subdivision C provides that goods are AANZ originating goods if they are produced entirely in a Party from originating materials only.

• Subdivision D sets out when goods are AANZ originating goods because they are produced from non‑originating materials only or from non‑originating materials and originating materials.

• Subdivision E sets out when goods are AANZ originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

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

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