Customs Act 1901

Goods are not UAE originating goods under this Division if the goods are transported through a non‑party and either or both of the following apply:

the goods undergo further production or any other operation in the territory of the 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 (within the meaning of Article 3.18 of Chapter 3 of the Agreement) in the territory of the non‑party.

This section applies despite any other provision of this Division.