EXTERNAL TERRITORIES
Under several Acts of Parliament, Australia provides preferential rates of customs duty to goods that are the produce or manufacture of the following external territories:
- Norfolk Island
- Christmas Island
- Cocos (Keeling) Island.
Section 153H of the
Customs Act 1901 sets out the requirements for goods claimed to be produced in an external territory. Section 153Q of the
Customs Act 1901 sets out the requirements for goods claimed to be manufactured in an external territory.
