153ZMD
In forceGoods produced in Korea, or in Korea and Australia, from originating materials
Volume 2Parts IVA to XI (sections 126D to 183UAA)
Part VIIIThe duties
Division 1JKorean originating goods
Subdivision CGoods produced in Korea, or in Korea and Australia, from originating materials
153ZMD Goods produced in Korea, or in Korea and Australia, from originating materials
Goods are Korean originating goods if:
(a)
they are produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, from originating materials only; and
(b)
either:
(i)
the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or
(ii)
Australia has waived the requirement for a Certificate of Origin for the goods.
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