Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153la
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153LA
Character Range: 698851–700930

153LA  Modification of section 153L in special circumstances

When 50% in subsection 153L(4) can be read as 48%
 (1) If the Comptroller‑General of Customs is satisfied:
 (a) that the allowable factory cost of preference claim goods in a shipment of such goods that are claimed to be the manufacture of Papua New Guinea or a Forum Island Country is at least 48% but not 50% of the total factory cost of those goods; and
 (b) that the allowable factory cost of those goods would be at least 50% of the total factory cost of those goods if an unforeseen circumstance had not occurred; and
 (c) that the unforeseen circumstance is unlikely to continue;
the Comptroller‑General of Customs may determine, in writing, that section 153L has effect:
 (d) for the purpose of the shipment of goods that is affected by that unforeseen circumstance; and
 (e) for the purposes of any subsequent shipment of similar goods that is so affected during a period specified in the determination;
as if the reference in subsection 153L(4) to 50% were a reference to 48%.

Effect of determination
 (2) If the Comptroller‑General of Customs makes a determination, then, in relation to all preference claim goods imported into Australia that are covered by the determination, section 153L has effect in accordance with the determination.

Comptroller‑General of Customs may revoke determination
 (3) If:
 (a) the Comptroller‑General of Customs makes a determination; and
 (b) the Comptroller‑General of Customs becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues;
the Comptroller‑General of Customs may, by written notice, revoke the determination despite the fact that the period referred to in the determination has not ended.

Definition of similar goods
 (4) In this section:
similar goods, in relation to goods in a particular shipment, means goods:
 (a) that are contained in another shipment that is imported by the same importer; and
 (b) that undergo the same process or processes of manufacture as the goods in the first‑mentioned shipment.