Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153d:p2
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153D (pt 2/3)
Character Range: 689605–692478

from outside the qualifying area—intervening manufacture
 (4) If:
 (a) preference claim goods are manufactured, in whole or in part, from particular materials; and
 (b) other materials (contributing materials) have been incorporated in those particular materials; and
 (c) those contributing materials were imported into a country in the qualifying area from a country outside the qualifying area; and
 (d) after their importation and to achieve that incorporation, those contributing materials have been subjected to a process of manufacture, or a series of processes of manufacture, in the qualifying area without any intervening exportation to a country outside that area;
the allowable expenditure of the factory on those particular materials in the form they are received at the factory does not include any part of the cost of those particular materials to the manufacturer, worked out under section 153E, that is attributable to the cost of those contributing materials in the form in which the contributing materials were received by the person who subjected them to their first manufacturing process in the qualifying area after importation.

Intervening export of contributing materials
 (5) If contributing materials within the meaning of subsection (4) are, after their importation into a country in the qualifying area and before their incorporation into the particular materials from which preference claim goods are manufactured, subsequently exported to a country outside that area, then, on their reimportation into a country in the qualifying area, subsection (2) or (4), as the case requires, applies as if that subsequent reimportation were the only importation of those materials.
 (6A) If:
 (a) goods claimed to be the manufacture of Papua New Guinea or a particular Forum Island Country are manufactured, in whole or in part, from particular materials; and
 (b) if the qualifying area for that country consisted only of that country and Australia—under subsection (4), the allowable expenditure of the factory on those particular materials, after excluding any costs required to be excluded under subsection (4), would be at least 50% of the total expenditure of the factory on those particular materials worked out in accordance with section 153C;
then, despite subsection (4), the allowable expenditure of the factory on those particular materials is taken to be that total expenditure.

Waste or scrap
 (7) If:
 (a) materials are imported into a country; and
 (b) the subjecting of those materials to a process of manufacture gives rise to waste or scrap; and
 (c) that waste or scrap is fit only for the recovery of raw materials;
any raw materials that are so recovered in that country are to be treated, for the purposes of this section, as if they were unmanufactured raw products of that country.

Transhipment
 (8) If, in the course of their