Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153zma
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153ZMA
Character Range: 891132–892210

153ZMA  Simplified outline of this Division

         • This Division defines Korean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Korean originating goods that are imported into Australia.
         • Subdivision B provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.
         • Subdivision C provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.
         • Subdivision D sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from non‑originating materials only or from non‑originating materials and originating materials.
         • Subdivision E provides that goods are not Korean originating goods under this Division merely because of certain operations.
         • Subdivision F deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.