unless paragraph (b) applies—has the same meaning as in Article 3.4 of Chapter 3 of the Agreement; or

if regulations are in force for the purposes of this paragraph—has the meaning prescribed by the regulations.

the Harmonized Commodity Description and Coding System as in force on 1 January 2022; or

if the table in Annex 3A to Chapter 3 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 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.

UAE originating goods that are used in the production of other goods and physically incorporated into those goods; or

Australian originating goods that are used in the production of other goods and physically incorporated into those goods; or

indirect materials.

they are wholly obtained or produced in the United Arab Emirates; 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, plant products or fungus grown, collected, harvested, cultivated, picked or gathered in the territory of the United Arab Emirates; or

live animals born and raised in the territory of the United Arab Emirates; or

goods obtained from live animals born and raised in the territory of the United Arab Emirates; or

goods obtained from hunting, trapping, fishing, aquaculture, collecting or capturing conducted in the territory of the United Arab Emirates, but not beyond the outer limits of the territorial sea of the United Arab Emirates; or

minerals, or other natural resources, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in the territory of the United Arab Emirates; or

(f) goods of sea-fishing, or other marine goods, taken in accordance with international law from outside the territorial waters of the United Arab Emirates by any vessel that is registered, listed, recorded or licensed with the United Arab Emirates and flying the flag of the United Arab Emirates; or

goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered, listed, recorded or licensed with the United Arab Emirates and flying the flag of the United Arab Emirates; or

goods, other than goods of sea-fishing or other marine goods, extracted or taken from the seabed, ocean floor or subsoil beneath the seabed of:

the exclusive economic zone of the United Arab Emirates; or

the continental shelf of the United Arab Emirates;

waste or scrap that:

has been derived from production in the territory of the United Arab Emirates; or

has been derived from used goods that are collected in the territory of the United Arab Emirates and that are fit only for the recovery of raw materials; or

goods produced or obtained in the territory of the United Arab Emirates exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.

they are produced entirely in the territory of the United Arab Emirates, or entirely in the territory of the United Arab Emirates and the territory of Australia, from originating materials only; 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.

they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A to Chapter 3 of the Agreement; and

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

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

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 value of the non-originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods; or

the total value of the non-originating materials covered by paragraph (b) does not exceed 15% of the ex-works price of the goods; or

the total weight of the non-originating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

in the case of goods classified to any of Chapters 1 to 49 or 64 to 97 of the Harmonized System:

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

the total value of the non-originating materials covered by paragraph (b) does not exceed 15% of the ex-works price 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.

goods are put up in a set for retail sale; and

the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

all of the goods in the set, when considered separately, are UAE originating goods; or

the total customs value of the goods (if any) in the set that are not UAE originating goods does not exceed 20% of the customs value of the set of goods.

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 classified and delivered 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 (such as drying, freezing, ventilating and chilling);

sifting, washing, cutting, slitting, bending, coiling, uncoiling, sharpening, simple grinding or slicing;

cleaning, including the removal of oxide, oil, paint or other coverings;

simple painting or polishing operations;

testing or calibration;

placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other packaging operations;

simple mixing (within the meaning of Article 3.7 of Chapter 3 of the Agreement) of goods, whether or not of different kinds;

simple assembly of parts of products to create a complete product or the disassembly of products into parts;

changes to packing, unpacking or repacking operations or the breaking up or assembly of consignments;

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

husking, partial or total bleaching, polishing or glazing of cereals or rice;

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

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 territory of the non-party (other than unloading, reloading, separation from a bulk shipment or splitting of a consignment, storing, repacking, labelling or marking required by Australia or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

the goods are released to free circulation (within the meaning of Article 3.18 of Chapter 3 of the Agreement) in the territory of the non-party.

are exported to the territory of the United Arab Emirates; and

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

are exported to the territory of the United Arab Emirates; and

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

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.