Customs and Excise Rules > Chapter V : Clearance and Origin of Goods: Liability for and payment of duties > Rules for Section 46A of the Act > Part 6 : Non-reciprocal zero-tariff treatment for goods exported from the Republic to the People's Republic of China on compliance with the provisions of origin and other requirements specified in these rules > Rules concerning origin and proof of origin in respect of goods exported to the People's Republic of China

[Part 6 Rules inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]