Customs Act 1901

Goods are AANZ originating goods if:

they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the Product‑Specific Rules; and

they are produced entirely in a Party from non‑originating materials only or from non‑originating materials and originating materials; and

the goods satisfy the requirements applicable to the goods in the Product‑Specific Rules; and

either:

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

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

Without limiting paragraph (1)(c), a requirement may be specified in the Product‑Specific Rules by using an abbreviation that is given a meaning for the purposes of the Product‑Specific Rules.

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 all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

the goods are classified to any of Chapters 50 to 63 of the Harmonized System; 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 accessories, spare parts, tools or instructional or other information materials; and

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

the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

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

The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZKB(3).

For the purposes of subsection (7), disregard section 153ZKI in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non‑originating materials.