Customs (ASEAN-Australia-New Zealand) Regulations 2009

Customs (ASEAN‑Australia‑New Zealand) Regulations 2009

Select Legislative Instrument No. 279, 2009

made under the

Customs Act 1901

Compilation No. 3

Compilation date: 21 April 2025

Includes amendments: F2025L00169

About this compilation

This compilation

This is a compilation of the Customs (ASEAN-Australia-New Zealand) Regulations 2009 that shows the text of the law as amended and in force on 21 April 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Introductory

1.1 Name of Regulations

1.3 Authority

1.4 Definitions

Part 2—Tariff change requirement

2.1 Change in tariff classification requirement for non‑originating materials

Part 3—Regional value content requirement

3.1 Direct method

3.2 Indirect/build‑down method

Part 4—Determination of value

4.1 Value of goods that are originating materials or non‑originating materials

4.2 Value of accessories, spare parts, tools or instructional or other information materials

4.3 Value of packaging material and container

Part 5—Record keeping obligations

5.1 Exportation of goods to a Party—record keeping by exporter who is not the producer of the goods

5.2 Exportation of goods to a Party—record keeping by the producer of the goods

Part 6—Approved exporters

6.1 Application for approval as approved exporter

6.2 Eligibility criteria

6.3 Comptroller‑General of Customs to decide application

6.4 Conditions of approval

6.5 Variation, suspension or termination of approval

Schedule 2—Indicative list of textile finishing processes

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Introductory

1.1  Name of Regulations

  These Regulations are the Customs (ASEAN‑Australia‑New Zealand) Regulations 2009.

1.3  Authority

  These Regulations are made under the Customs Act 1901.

1.4  Definitions

  In these Regulations:

Act means the Customs Act 1901.

Agreement has the meaning given by section 153ZKB of the Act.

Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name set out in Annex 1A of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

Note: The Marrakesh Agreement Establishing the World Trade Organization is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Harmonized System has the meaning given by subsection 153ZKB(1) of the Act.

non‑originating materials has the meaning given by section 153ZKB of the Act.

originating materials has the meaning given by section 153ZKB of the Act.

Participating Party has the same meaning as in Article 6 of Chapter 3 of the Agreement.

Party has the meaning given by section 153ZKB of the Act.

produce has the meaning given by section 153ZKB of the Act.

Proof of Origin has the meaning given by subsection 153ZKB(1) of the Act.

Part 2—Tariff change requirement

2.1  Change in tariff classification requirement for non‑originating materials

  For the purposes of subsection 153ZKE(3) of the Act, a non‑originating material used in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if:

 (a) it was produced entirely in a Party from other non‑originating materials; and

 (b) each of those other non‑originating materials satisfies the change in tariff classification, including by one or more applications of this regulation.

Part 3—Regional value content requirement

3.1  Direct method

 (1) For the purposes of subsection 153ZKE(6) of the Act, the regional value content of goods under the direct method is worked out using the formula:

where:

AANZFTA material cost means the value, worked out under Part 4, of the originating materials used in the production of the goods.

customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

labour cost includes wages, remuneration and other employee benefits.

other costs means the costs incurred in placing the goods in the ship or other means of transport for export including, but not limited to, domestic transport costs, storage and warehousing, port handling, brokerage fees and service charges.

overhead cost means the total overhead expense.

profit has the same meaning as it has in Article 5 of Chapter 3 of the Agreement.

 (2) Regional value content must be expressed as a percentage.

3.2  Indirect/build‑down method

 (1) For the purposes of subsection 153ZKE(6) of the Act, the regional value content of goods under the indirect/build‑down method is worked out using the formula:

where:

customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of non‑originating materials means the value, worked out under Part 4, of the non‑originating materials used in the production of the goods.

 (2) Regional value content must be expressed as a percentage.

Part 4—Determination of value

4.1  Value of goods that are originating materials or non‑originating materials

 (1) For the purposes of subsection 153ZKB(3) of the Act, this regulation explains how to work out the value of originating materials or non‑originating materials used in the production of goods.

 (2) The value of the materials is as follows:

 (a) for non‑originating materials imported into a Party by the producer of the goods—the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

 (b) for originating materials acquired, or produced, by the producer of the goods—the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 on the assumption that those materials had been imported into a Party by the producer of the goods;

 (c) for non‑originating materials acquired by the producer of the goods—the earliest ascertained price paid for the materials by that producer.

 (3) For the purposes of paragraph (2)(a), in working out the value of particular non‑originating materials, the following must be included:

 (a) the cost of freight of the non‑originating materials to the port or place of entry into the Party;

 (b) the cost of insurance related to that freight.

 (4) For the purposes of paragraph (2)(a) or (c), in working out the value of particular non‑originating materials used in the production of goods where the last process of production occurs in a Participating Party, the following may be deducted:

 (a) the value of any production undertaken on the non‑originating materials in any other Participating Party;

 (b) the amount of the value added to the non‑originating materials in any other Participating Party.

4.2  Value of accessories, spare parts, tools or instructional or other information materials

  If paragraphs 153ZKE(7)(a), (b), (c), (d) and (e) of the Act are satisfied in relation to goods:

 (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account for the purposes of working out the regional value content of the goods under Part 3; and

 (b) if the accessories, spare parts, tools or instructional or other information materials are originating materials—for the purposes of regulations 3.1 and 4.1, those accessories, spare parts, tools or instructional or other information materials are taken to be originating materials used in the production of the goods; and

 (c) if the accessories, spare parts, tools or instructional or other information materials are non‑originating materials—for the purposes of regulations 3.2 and 4.1, those accessories, spare parts, tools or instructional or other information materials are taken to be non‑originating materials used in the production of the goods.

4.3  Value of packaging material and container

  If paragraphs 153ZKH(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the regional value content of the goods under Part 3; and

 (b) if that packaging material or container is an originating material—for the purposes of regulations 3.1 and 4.1, that packaging material or container is taken to be an originating material used in the production of the goods; and

 (c) if that packaging material or container is a non‑originating material—for the purposes of regulations 3.2 and 4.1, that packaging material or container is taken to be a non‑originating material used in the production of the goods.

Part 5—Record keeping obligations

5.1  Exportation of goods to a Party—record keeping by exporter who is not the producer of the goods

 (1) For the purposes of subsection 126AKDB(1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of the goods, must keep the following records:

 (a) records of the purchase of the goods by the exporter;

 (b) records of the purchase of the goods by the person to whom the goods are exported;

 (c) evidence that payment has been made for the goods;

 (d) evidence of the classification of the goods under the Harmonized System;

 (e) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the exporter:

 (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and

 (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;

 (f) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the exporter:

 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and

 (ii) evidence of the value of the materials so purchased; and

 (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;

 (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:

 (i) records of the purchase of the packaging material or container; and

 (ii) evidence of the value of the packaging material or container;

 (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:

 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and

 (ii) evidence of the value of the materials so purchased; and

 (iii) records of the production of the packaging material or container;

 (i) a copy of the Proof of Origin for the goods;

 (j) any other documents in support of the goods being originating goods in accordance with Chapter 3 of the Agreement (including documents from the producer or supplier of the goods).

 (2) The records must be kept for at least 5 years starting on the date the Proof of Origin for the goods is issued.

 (3) The exporter:

 (a) may keep the records at any place (whether or not in Australia); and

 (b) must ensure that:

 (i) the records are kept in a form that would enable a determination of whether the goods are originating goods in accordance with Chapter 3 of the Agreement; and

 (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and

 (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.

5.2  Exportation of goods to a Party—record keeping by the producer of the goods

 (1) For the purposes of subsection 126AKDB(1) of the Act, a producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:

 (a) records of the purchase of the goods;

 (b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;

 (c) evidence that payment has been made for the goods;

 (d) evidence of the value of the goods;

 (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;

 (f) evidence of the value of those materials;

 (g) records of the production of the goods;

 (h) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the producer:

 (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and

 (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;

 (i) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the producer:

 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and

 (ii) evidence of the value of the materials so purchased; and

 (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;

 (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:

 (i) records of the purchase of the packaging material or container; and

 (ii) evidence of the value of the packaging material or container;

 (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:

 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and

 (ii) evidence of the value of the materials so purchased; and

 (iii) records of the production of the packaging material or container;

 (l) a copy of the Proof of Origin for the goods.

 (2) The records must be kept for at least 5 years starting on the date the Proof of Origin for the goods is issued.

 (3) The producer:

 (a) may keep the records at any place (whether or not in Australia); and

 (b) must ensure that:

 (i) the records are kept in a form that would enable a determination of whether the goods are originating goods in accordance with Chapter 3 of the Agreement; and

 (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and

 (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.

Part 6—Approved exporters

6.1  Application for approval as approved exporter

 (1) For the purposes of section 126AKDE of the Act, an entity may make an application to the Comptroller‑General of Customs for approval as an approved exporter.

 (2) An application may be made by document or electronically.

 (3) A documentary application must:

 (a) be communicated to the Comptroller‑General of Customs; and

 (b) be in an approved form; and

 (c) contain the information required by the approved form; and

 (d) be signed in a manner indicated by the approved form.

 (4) An electronic application must communicate such information as is set out in an approved statement.

 (5) An entity may withdraw an application at any time by notice in writing given to the Comptroller‑General of Customs.

6.2  Eligibility criteria

  For the purposes of section 126AKDE of the Act, the eligibility criteria that an entity must meet in order for the Comptroller‑General of Customs to approve the entity as an approved exporter are the following:

 (a) a trusted trader agreement with the entity is in force under section 176A of the Act;

 (b) the Comptroller‑General is satisfied that the entity knows and understands the rules of origin as set out in Annex 3A to Chapter 3 of the Agreement;

 (c) the Comptroller‑General is satisfied that, if the entity were to complete a Declaration of Origin for goods exported to a Party, the entity would be able to obtain from the producer of the goods a declaration:

 (i) claiming that the goods are originating goods in accordance with Chapter 3 of the Agreement; and

 (ii) stating that the producer is willing to cooperate with any verification process in accordance with Rules 19 and 20 of Annex 3A to Chapter 3 of the Agreement and is able to meet the requirements of that Annex.

6.3  Comptroller‑General of Customs to decide application

 (1) For the purposes of section 126AKDE of the Act, the Comptroller‑General of Customs may, in writing, approve an entity as an approved exporter if:

 (a) the entity makes an application in accordance with regulation 6.1; and

 (b) the Comptroller‑General is satisfied that the entity meets the eligibility criteria under regulation 6.2.

 (2) For the purposes of section 126AKDE of the Act, the Comptroller‑General must consider the following matters in deciding whether to approve an entity as an approved exporter:

 (a) whether a trusted trader agreement between the entity and the Comptroller‑General has been varied, suspended or terminated under section 178A of the Act;

 (b) whether the Comptroller‑General is considering varying, suspending or terminating a trusted trader agreement between the entity and the Comptroller‑General.

 (3) Subregulation (2) does not limit the matters the Comptroller‑General may consider in deciding whether to approve an entity as an approved exporter.

Approved exporter code

 (4) An approval under subregulation (1) must specify the entity’s approved exporter code.

Copy of approval to be given to entity

 (5) The Comptroller‑General of Customs must give a copy of an approval under subregulation (1) to the entity.

Period for which approval is in force

 (6) An approval under subregulation (1) must specify the period for which it is in force.

Note: See regulation 6.5 for variation, suspension or termination of an approval.

Refusal to approve entity as approved exporter

 (7) If an entity makes an application for approval as an approved exporter and the application is in accordance with regulation 6.1, the Comptroller‑General of Customs may, in writing, refuse to approve the entity as an approved exporter.

 (8) If the Comptroller‑General does so, the Comptroller‑General must notify the entity of the refusal and of the reasons for the refusal.

Review

 (9) An application may be made to the Administrative Review Tribunal for review of a decision to refuse to approve an entity as an approved exporter.

6.4  Conditions of approval

  For the purposes of section 126AKDE of the Act, an approval of an entity as an approved exporter is subject to the following conditions:

 (a) the entity complies with paragraph 4 of Rule 15 of Annex 3A to Chapter 3 of the Agreement;

 (b) any other conditions specified in the approval by the Comptroller‑General of Customs.

6.5  Variation, suspension or termination of approval

 (1) For the purposes of section 126AKDE of the Act, the Comptroller‑General of Customs may, in writing, vary, suspend or terminate an entity’s approval as an approved exporter if the Comptroller‑General is satisfied that:

 (a) the entity no longer meets the eligibility criteria under regulation 6.2; or

 (b) the entity has not complied, or is not complying, with any condition of the entity’s approval.

 (2) Without limiting subregulation (1), a variation of an approval may involve imposing new conditions on the approval or varying or removing existing conditions.

Process for making decision

 (3) Before making a decision under subregulation (1), the Comptroller‑General of Customs must give the entity notice in writing:

 (a) stating the decision the Comptroller‑General is considering making; and

 (b) stating the reasons why the Comptroller‑General is considering making the decision; and

 (c) inviting the entity to make written submissions to the Comptroller‑General within the period specified in the notice (which must be a period of at least 10 business days starting on the day on which the notice is given).

 (4) In deciding whether to make a decision under subregulation (1), the Comptroller‑General must consider any submissions received from the entity within the period specified in the notice.

 (5) Subregulation (4) does not limit the matters the Comptroller‑General may consider in deciding whether to make a decision under subregulation (1).

Notice of decisions

 (6) The Comptroller‑General must give notice of a variation, suspension or termination to the entity.

 (7) The notice must specify the day the variation, suspension or termination takes effect (which must not be before the day after the notice is given to the entity).

 (8) The Comptroller‑General must give the entity notice in writing of any decision not to vary, suspend or terminate the entity’s approval as an approved exporter.

Consequences of suspension

 (9) An approval has no effect while suspended, but the period for which it remains in force continues to run despite the suspension.

 (10) The Comptroller‑General of Customs may, under subregulation (1), vary or terminate an approval while it is suspended.

Revocation of suspension

 (11) The Comptroller‑General of Customs may, in writing, revoke a suspension under subregulation (1).

 (12) The Comptroller‑General must give notice of the revocation of the suspension to the entity. The notice must specify the day the revocation takes effect.

Review

 (13) An application may be made to the Administrative Review Tribunal for review of a decision to vary, suspend or terminate an entity’s approval as an approved exporter.

Schedule 2—Indicative list of textile finishing processes

(Chapter Notes to Chapters 50, 52, 53,54,55 and 58)

Antibacterial finish

Antisoil finish

Antistatic agent

Backtanning

Baking/thermofixation

Baulk finish

Beating (finishing)

Beetled finish

Biopolishing

Bleaching

Blown finish

Boiling off/degumming

Bottoming

Brushing

Causticizing

Clear finish

Compressive shrinking

Conditioning

Crabbing

Cramping

Crease‑resist finish

Crêping

Curing/flash‑curing/
moist curing

Cuttling

Decatizing/decating

Delustring

Desizing

Dressing (lace)

Dry beating

Embossing

Embrittled

Emerizing

Filling

Fixing

Flame retardant treatment

Fluorochemical finishing

Foam finishing

Friction calendering

Fulling

Gigging

Glazing

Grass bleaching/ grassing/crofting

Loading

London shrinking

Mercerization (hot/post/slack)

Milling

Mordanted

Napping/friezé

Padding/slop padding/ nip padding

Parchmentizing

Plaiting

Polishing

Potting

Precrêping

Pre‑sensitization

Pre‑shrunk

Pressure decatizing

Proofing

Relaxing

Rigging

Schreiner

Setting

Shrink‑resistant

Silicone finish

Simili mercerizing

Singeing

Soaping

Softening

Soil release finish

Solvent scouring

Sour

Stabilized finish

Stainblocker

Stiffened

Stitch finish

Stripping

Sueding

Water‑repellent

Wet fixation

Wigan finish

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history