Customs Act 1901

Goods are UAE originating goods if:

they are wholly obtained or produced in the United Arab Emirates; and

either:

the importer of the goods has, at the time the goods are imported, a certificate of origin, or a copy of one, for the goods; or

Australia has waived the requirement for a certificate of origin for the goods.

Goods are wholly obtained or produced in the United Arab Emirates if, and only if, the goods are:

plants, plant products or fungus grown, collected, harvested, cultivated, picked or gathered in the territory of the United Arab Emirates; or

live animals born and raised in the territory of the United Arab Emirates; or

goods obtained from live animals born and raised in the territory of the United Arab Emirates; or

goods obtained from hunting, trapping, fishing, aquaculture, collecting or capturing conducted in the territory of the United Arab Emirates, but not beyond the outer limits of the territorial sea of the United Arab Emirates; or

minerals, or other natural resources, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in the territory of the United Arab Emirates; or

goods of sea‑fishing, or other marine goods, taken in accordance with international law from outside the territorial waters of the United Arab Emirates by any vessel that is registered, listed, recorded or licensed with the United Arab Emirates and flying the flag of the United Arab Emirates; or

goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered, listed, recorded or licensed with the United Arab Emirates and flying the flag of the United Arab Emirates; or

goods, other than goods of sea‑fishing or other marine goods, extracted or taken from the seabed, ocean floor or subsoil beneath the seabed of:

the exclusive economic zone of the United Arab Emirates; or

the continental shelf of the United Arab Emirates;

waste or scrap that:

has been derived from production in the territory of the United Arab Emirates; or

has been derived from used goods that are collected in the territory of the United Arab Emirates and that are fit only for the recovery of raw materials; or

goods produced or obtained in the territory of the United Arab Emirates exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.