Customs Act 1901

Goods are UAE originating goods if:

they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A to Chapter 3 of the Agreement; and

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; and

the goods satisfy the requirements applicable to the goods in that Annex; 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.

Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3A to Chapter 3 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

If a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating material used in the production of the goods is taken to satisfy the change in tariff classification.

If:

a requirement that applies in relation to the goods is that all non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

one or more of the non‑originating materials used in the production of the goods do not satisfy the change in tariff classification;

in the case of goods classified to any of Chapters 50 to 63 of the Harmonized System:

the total value of the non‑originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods; or

the total value of the non‑originating materials covered by paragraph (b) does not exceed 15% of the ex‑works price of the goods; or

the total weight of the non‑originating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

in the case of goods classified to any of Chapters 1 to 49 or 64 to 97 of the Harmonized System:

the total value of the non‑originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods; or

the total value of the non‑originating materials covered by paragraph (b) does not exceed 15% of the ex‑works price of the goods.

If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

the qualifying value content of the goods is to be worked out in accordance with the Agreement, unless paragraph (b) applies; or

if the regulations prescribe how to work out the qualifying value content of the goods—the qualifying value content of the goods is to be worked out in accordance with the regulations.

If:

goods are put up in a set for retail sale; and

the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

all of the goods in the set, when considered separately, are UAE originating goods; or

the total customs value of the goods (if any) in the set that are not UAE originating goods does not exceed 20% of the customs value of the set of goods.

A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.