Customs Act 1901

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

• Subdivision B provides that goods are UAE originating goods if they are wholly obtained or produced in the United Arab Emirates.

• Subdivision C provides that goods are UAE originating goods if they are produced entirely in the territory of the United Arab Emirates, or entirely in the territory of the United Arab Emirates and the territory of Australia, from originating materials only.

• Subdivision D sets out when goods are UAE originating goods because they are produced entirely in the territory of the United Arab Emirates, or entirely in the territory of the United Arab Emirates and the territory of Australia, from non‑originating materials only or from non‑originating materials and originating materials.

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

• Subdivision F deals with how the consignment of goods affects whether the goods are UAE originating goods.

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