Customs Act 1901

Goods are not Indian originating goods under this Division if the goods are transported through a non‑party and either or both of the following apply:

the goods undergo further production or any other operation in the non‑party (other than unloading, reloading, storing, repacking, relabelling for the purpose of satisfying the requirements of Australia, splitting up or consolidating loads or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

while the goods are in the non‑party, the goods do not remain under customs control at all times.

This section applies despite any other provision of this Division.