Developing Countries Or Least Developed Countries

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
Legislation
  • 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)