s 153ZSD
In forceGoods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials
Volume 2s 126D-183UAA
Part VIIIThe duties
Division 1QUAE originating goods
Subdivision CGoods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials
153ZSD Goods produced in the United Arab Emirates, or in the United Arab Emirates and Australia, from originating materials
Goods are UAE originating goods if:
(a)
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; and
(b)
either:
(i)
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
(ii)
Australia has waived the requirement for a certificate of origin for the goods.
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