Document ID: chunk:federal_register_of_legislation:C2004A01148:clause:2_153vb:p1
Version: federal_register_of_legislation:C2004A01148
Segment Type: clause
Provision Reference: sch 2 cl 153VB (pt 1/2)
Character Range: 12424–15173

153VB  Goods partly manufactured in Singapore

General rule

 (1) Goods are partly manufactured in Singapore if:
 (a) in relation to any goods—subsection (2) applies to the goods; or
 (b) in relation to any goods that are not specified in Annex 2C of SAFTA—subsection (5) applies to the goods.

Any goods

 (2) This subsection applies to the goods if:
 (a) the last process of manufacture was performed in Singapore by, or on behalf of, the principal manufacturer; and
 (b) the allowable cost to manufacture the goods is not less than:
 (i) if the goods are specified in Annex 2D of SAFTA—30% of the total cost to manufacture the goods; or
 (ii) in any other case—50% of the total cost to manufacture the goods.

Costs not included in allowable cost to manufacture—any goods

 (3) For the purposes of subsection (2), the allowable cost to manufacture the goods does not include the following:
 (a) the cost of any material purchased by the principal manufacturer and subsequently processed outside Singapore or Australia;
 (b) the cost of processing (including the cost of labour and overheads) any materials referred to in paragraph (a) that is performed, whether in Singapore or Australia or elsewhere, up until the processed material is returned to Singapore.

Minimal operations or quality control inspections

 (4) For the purposes of subsection (2), if minimal operations or quality control inspections are conducted by, or on behalf of, the principal manufacturer in Singapore, as part of a process of manufacturing the goods, the cost of those minimal operations or quality control inspections may be included in the calculation of:
 (a) the total expenditure on materials; and
 (b) the allowable expenditure on materials, labour and overheads;
to the extent that they relate to the cost of materials, labour or overheads, as the case requires.

Goods other than those specified in Annex 2C

 (5) This subsection applies to the goods if:
 (a) one or more processes of manufacture was or were performed on the goods in Singapore by, or on behalf of, the principal manufacturer; and
 (b) one or more processes was or were performed on the goods in Singapore by, or on behalf of, the principal manufacturer immediately prior to export of the goods to Australia; and
 (c) the principal manufacturer in Singapore incurred all the costs associated with any process performed on the goods outside Singapore or Australia; and
 (d) the allowable cost to manufacture the goods is not less than:
 (i) if the goods are specified in Annex 2D of SAFTA—30% of the total cost to manufacture the goods; or
 (ii) in any other case—50% of the total cost to manufacture the goods.

Costs not included in allowable cost to manufacture—other goods

 (6) For