Customs Act 1901

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

• Subdivision B provides that goods are Indian originating goods if they are wholly obtained or produced in India or in India and Australia.

• Subdivision C sets out when goods are Indian originating goods because they are produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from non‑originating materials only or from non‑originating materials and originating materials.

• Subdivision D deals with how the packaging materials or containers in which goods are packaged affects whether the goods are Indian originating goods.

• Subdivision E deals with how the consignment of goods affects whether the goods are Indian originating goods.

• Subdivision F allows regulations to make provision for and in relation to determining whether goods are Indian originating goods.