Document ID: chunk:federal_register_of_legislation:C2004A04684:body:0:p11
Version: federal_register_of_legislation:C2004A04684
Segment Type: other
Provision Reference: 
Character Range: 25930–28756

of that country if:

  (a) the last process in their manufacture was performed in that country; and

     (b) if their qualifying area did not include New Zealand—their allowable factory cost would be not less than the specified percentage of their total factory cost.

Rule for manufactured goods last processed in PNG or a Forum Island Country if qualifying area includes New Zealand

"(3) Goods claimed to be the manufacture of Papua New Guinea or of a Forum Island Country are the manufacture of that country, if:

     (a) the last process in their manufacture was performed in the country; and

  (b) they are partly manufactured from materials:

      (i) that are the produce or manufacture of New Zealand; and

        (ii) that can lawfully be imported into Australia in any quantity; and

        (iii) that, if they are imported, attract the 'Free' rate of customs duty under sections 22, 24, 26 and 27 of the Customs Tariff Act 1987; and

     (c) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost; and

     (d) if their qualifying area did not include New Zealand or Australia—their allowable factory cost would be at least 25% of their total factory cost.

Specified percentage

"(4) The specified percentage of the total factory cost of goods referred to in subsection (2) or (3) is:

  (a) unless paragraph (b) applies—50%; or

     (b) if the goods are of a kind for which the Comptroller has determined, by Gazette notice, that a lesser percentage is appropriate—that percentage.

Manufactured goods originating in a particular Developing Country

"153M. Goods claimed to be the manufacture of a particular Developing Country are the manufacture of that country if:

    (a) the last process in their manufacture was performed in that country; and

    (b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.

Manufactured goods originating in a Developing Country but not in any particular Developing Country

"153N. Goods claimed to be the manufacture of a Developing Country, but not of any particular Developing Country, are the manufacture of a Developing Country, but not a particular Developing Country, if:

     (a) the last process in their manufacture was performed in Papua New Guinea or a Forum Island Country; and

     (b) they are not the manufacture of Papua New Guinea or a Forum Island Country under section 153L; and

     (c) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.

Manufactured goods originating in Canada

General rule

"153P.(1) Despite section 153H and subsections (2) and (3), goods claimed to be the produce or manufacture of Canada are not the produce