Customs Act 1901

If:

goods are packaged for retail sale in packaging material or a container; and

the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or non‑originating material).

The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZKB(3).