Hong Kong is a major port for the transhipment of cargo, and often goods imported into Australia originate from other countries, so there are rules covering what can and cannot be considered as originating in Hong Kong.
Under the A-HKFTA, Rules of Origin are referred to as ‘ROO’, and are essential for determining whether imported goods are eligible for claiming the preferential rates of duty. ROO defines the methods for ascertaining whether a product has undergone sufficient work or processing, or substantial transformation in its production, to obtain the benefits under A-HKFTA. ROO precludes goods made in other countries from obtaining benefit by merely transiting through Hong Kong (or Australia, in the case of exports).
In summary, for imports, the following requirements must be met:
– the goods are Hong Kong originating goods,
– the importer claiming preferential treatment satisfies the documentary requirements, and
– the goods meet the consignment provision.
‘Non-originating goods’ are those that originate from outside the Area of Hong Kong, China and Area of Australia, or are of undetermined origin.
 Goods are not Hong Kong originating goods if:
– they are transported through the territory of one or more non-Parties; and
– they undergo any operation in the territory of a non-Party (to the agreement).
The Customs Act sets out rules for goods that are accessories, spare parts, tools or instructional or other information materials for other goods.
They are considered Hong Kong originating when they are:
– Hong Kong originating goods;
– imported with the accessories, spare parts, tools or instructional or other information materials;
– the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and
– the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.
Here at Colless Young, we understand that you probably do not have the time (or patience) to read through the entire officially published guide. As licensed Customs Brokers and International Freight Forwarders, we offer you correct, professional advice on your import and exports, including all the rules, regulations, classifications and tariffs. We handle both airfreight and seafreight at all major Australian ports.
