the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

if the table in Annex 4B to Chapter 4 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

fuel (within its ordinary meaning), catalysts and solvents; and

gloves, glasses, footwear, clothing, safety equipment and supplies; and

tools, dies and moulds; and

spare parts and materials; and

lubricants, greases, compounding materials and other similar goods.

Indian originating goods that are used in the production of other goods; or

Australian originating goods that are used in the production of other goods; or

indirect materials.

they are wholly obtained or produced in India or in India and Australia; and

either:

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; or

Australia has waived the requirement for a certificate of origin for the goods.

plants, or goods obtained from plants, that are grown and harvested, picked or gathered in the territory of India or in the territory of India and the territory of Australia (including fruit, flowers, vegetables, trees, seaweed, fungi, algae and live plants); or

live animals born and raised in the territory of India or in the territory of India and the territory of Australia; or

goods obtained from live animals referred to in paragraph (b); or

goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the territory of India; or

minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in the territory of India; or

fish, shellfish or other marine life extracted or taken from the sea, seabed or subsoil beneath the seabed:

beyond the outer limits of the territory of India and the territory of Australia; and

in accordance with international law, outside the territorial sea of non-parties;

goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered, listed or recorded with India and is entitled to fly the flag of India; or

goods, other than fish, shellfish or other marine life, extracted or taken from the seabed or subsoil beneath the seabed outside the territorial sea of India, by India, but only if India has the right to exploit that seabed or subsoil in accordance with international law; or

waste and scrap that has been derived from production or consumption in the territory of India and that is fit only for the recovery of raw materials or for recycling purposes; or

goods produced in the territory of India, or in the territory of India and the territory of Australia, exclusively from the following:

goods referred to in paragraphs (a) to (i) or their derivatives;

Australian originating goods of a kind covered by subparagraph (a) of Article 4.2 of Chapter 4 of the Agreement or their derivatives.

they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4B to Chapter 4 of the Agreement; and

they are produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from non-originating materials only or from non-originating materials and originating materials; and

either:

the goods satisfy the requirements applicable to the goods in that Annex; or

the goods satisfy the requirements under subsection (3); and

either:

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; or

Australia has waived the requirement for a certificate of origin for the goods.

all non-originating materials used in the production of the goods have undergone a change in tariff classification at the tariff subheading level; and

the goods satisfy the qualifying value content requirements prescribed by regulations made for the purposes of this paragraph; and

the final production process of the manufacture of the goods is performed in the territory of India.

a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

one or more of the non-originating materials used in the production of the goods do not satisfy the change in tariff classification;

in the case of goods classified to any of Chapters 50 to 63 of the Harmonized System—the total weight of the non-originating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

otherwise—the total value of the non-originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

the qualifying value content of the goods is to be worked out in accordance with the Agreement, unless paragraph (b) applies; or

if the regulations prescribe how to work out the qualifying value content of the goods—the qualifying value content of the goods is to be worked out in accordance with the regulations.

a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

the accessories, spare parts, tools or instructional or other information materials are presented with, and not invoiced separately from, the goods; and

the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the qualifying value content of the goods;

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.

preserving operations to ensure that the goods remain in good condition for the purpose of transport or storage of the goods;

packaging or presenting the goods for transportation or sale;

simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling or uncoiling;

for goods that are textiles—attaching accessory articles (including straps, beads, cords, rings and eyelets) to the goods or ironing or pressing the goods;

affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;

mere dilution with water or another substance that does not materially alter the characteristics of the goods;

disassembly of products into parts;

slaughtering (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of animals;

simple painting or polishing operations;

simple peeling, stoning or shelling;

simple mixing (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of goods, whether or not of different kinds;

any combination of things referred to in paragraphs (a) to (k).

goods are packaged for retail sale in packaging material or a container; and

the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods;

the packaging material or container to be taken into account as an originating material or non-originating material, as the case may be.

the goods undergo further production or any other operation in the non-party (other than unloading, reloading, storing, repacking, relabelling for the purpose of satisfying the requirements of Australia, splitting up or consolidating loads or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

while the goods are in the non-party, the goods do not remain under customs control at all times.

are exported to the territory of India; and

are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of India.

are exported to the territory of India; and

are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of India;

goods imported into Australia on or after the commencement of that Part; and

goods imported into Australia before the commencement of that Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of that Part.