Document ID: chunk:federal_register_of_legislation:C2009A00097:clause:1_153zkf:p1
Version: federal_register_of_legislation:C2009A00097
Segment Type: clause
Provision Reference: sch 1 cl 153ZKF (pt 1/2)
Character Range: 15285–18110

153ZKF  Goods produced from non‑originating materials and not classified in the tariff table

Regional value content of at least 40%
 (1) Goods are AANZ originating goods if:
 (a) they are classified to a heading or subheading of the Harmonized System that is not specified in column 1 or 2 of the table in Schedule 1 to the Customs (ASEAN‑Australia‑New Zealand Rules of Origin) Regulations 2009; and
 (b) the final process in their production was performed in a Party; and
 (c) the goods have a regional value content of at least 40%; and
 (d) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods.
 (2) For the purposes of subsection (1), if:
 (a) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and
 (b) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and
 (c) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;
then the regulations must require the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods.
Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZKB(3).
 (3) For the purposes of subsection (2), disregard section 153ZKI in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non‑originating materials.
 (4) However, subsection (2) does not apply if the accessories, spare parts, tools or instructional or other information materials are imported solely for the purpose of artificially raising the regional value content of the goods.

Change in tariff classification at heading level
 (5) Goods are AANZ originating goods if:
 (a) they are classified to a heading or subheading of the Harmonized System that is not specified in column 1 or 2 of the table in Schedule 1 to the Customs (ASEAN‑Australia‑New Zealand Rules of Origin) Regulations 2009; and
 (b) they are produced entirely in one or more Parties from non‑originating materials only or from non‑originating materials and originating materials; and
 (c) each non‑originating material used or consumed in the production of the goods undergoes a change in tariff classification that is a change to a heading of the Harmonized System from any other heading of the Harmonized System; and
 (d) the importer of the goods has,