Customs Act 1901

Goods are not UK originating goods under this Division if the goods are transported through the territory of one or more non‑parties and either or both of the following apply:

the goods undergo further production or any other operation in the territory of a non‑party (other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by Australia or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

the goods are released to free circulation in the territory of a non‑party.

This section applies despite any other provision of this Division.