Customs Act 1901

Goods are Indonesian 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‑C of the Agreement; and

they are produced entirely in the territory of Indonesia, or entirely in the territory of Indonesia and the territory of Australia, from non‑originating materials only or from non‑originating materials and originating materials; 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 Declaration of Origin, or a copy of one, for the goods; or

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

Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4‑C 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 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 qualifying value content of not less than a particular percentage worked out in a particular way:

the qualifying 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 qualifying value content of the goods—the qualifying 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 qualifying 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 invoiced separately from the goods; and

the accessories, spare parts, tools or instructional or other information materials are included in the price of 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 153ZLK(2).

If the goods are claimed to be Indonesian originating goods on the basis that the goods have a qualifying value content of not less than a particular percentage worked out in a particular way, the following are to be disregarded in determining whether the goods are Indonesian originating goods:

operations or processes to preserve the goods in good condition for the purpose of transport or storage of the goods;

operations or processes to facilitate the shipment or transportation of the goods;

packaging or presenting the goods for transportation or sale;

simple processes of sifting, classifying, washing or other similar simple processes;

affixing of marks, labels or other distinguishing signs on the goods or on their packaging;

mere dilution with water or another substance that does not materially alter the characteristics of the goods;

any combination of things referred to in paragraphs (a) to (f).