Under the Rules of Origin set down in Division 1A of Part VIII of the Customs Act 1901, goods that originate in Least Developed Countries (LDCs) and in East Timor-Leste can claim duty-free entry into Australia.
Refer to the links below for further information on the Rules of Origin relating to LDCs and East Timor:
Australian Customs Notices
- Customs Act 1901 - Section 153NA Manufactured goods originating in a Least Developed Country
- Customs Act 1901 - Section 153N Manufactured goods originating in a Developing Country but not in any particular Developing Country
- Customs Act 1901 - Subsection 153D(2A) Goods claimed to be the manufacture of a Least Developed Country - special rule
Practice Statement and Associated Documents
Claiming preference under the Integrated Cargo System (ICS)