Customs Act 1901

Goods are not Korean originating goods under this Division merely because of the following operations or processes:

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

changing of packaging or the breaking up or assembly of packages;

washing, cleaning or removal of dust, oxide, oil, paint or other coverings;

sharpening or simple processes of grinding, crushing or cutting;

simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other simple packaging operations;

affixing or printing marks, labels, logos or other distinguishing signs on goods or on their packaging;

disassembly of goods;

the reclassification of goods without any physical change in the goods;

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

This section applies despite any other provision of this Division.