Customs Act 1901

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

• Subdivision B provides that goods are Pacific Islands originating goods if they are wholly obtained or produced in a Party.

• Subdivision C provides that goods are Pacific Islands originating goods if they are produced entirely in one or more of the Parties, by one or more producers, from originating materials only.

• Subdivision D sets out when goods are Pacific Islands originating goods because they are produced entirely in one or more of the Parties, by one or more producers, from non‑originating materials only or from non‑originating materials and originating materials.

• Subdivision E sets out when goods are Pacific Islands 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 Pacific Islands originating goods.

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