Australia Free Trade Agreement
Claiming Preferential Treatment
The importer, not the exporter, is required to make a written claim of preferential tariff treatment under the U.S.-Australia FTA (on the basis that the good is U.S. originating) by using the preference code “U” in the preference indicator field on the import entry. 

Certifying Origin
The U.S. exporter may be requested by the importer or the Australian Customs Service to provide information to support a claim of preferential treatment.  The information required should confirm that the goods are:
  1. wholly obtained or produced entirely in the United States, such as minerals extracted here, vegetables harvested here, or live animals born and raised here; or
  2. produced in the United States wholly from other originating materials from either Australia or the United States; or
  3. produced in the United States partly from non-originating materials, but such non-originating materials undergo processing so that the good meets the requirements of the rules of origin in Annex 4-A to the Textiles and Apparel Chapter and for other goods, Annex 5-A General Notes and Product Specific Rules. These Annexes define a level of U.S./Australian content and/or the sort of physical transformation required in the production process for the good to qualify as originating; or
  4. otherwise qualify as originating under the rules of origin in the U.S.-Australia FTA. 
Australian Customs officials may verify a claim of preferential treatment up to five years after the date of importation.  Therefore exporters and importers should maintain documents relating to the import of the good and all supporting documentation (as noted above) for up to five years after importation. Records should also include information on: 
  1. the purchase, cost and value of, and payment for, the good;
  2. the purchase, cost, and value of, and payment for, all materials, including indirect materials, used in the production of the goods (if value is relevant to the claim of origin); and
  3. the production of the good in the form in which the good was exported.
Additional Resource
The Australian Customs Authority provides sample statements for U.S. exporters/producers reference when generating documentation in support of a claim of preferential treatment.

Prepared by the International Trade Administration. With its network of 108 offices across the United States and in more than 75 countries, the International Trade Administration of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.