Packaging materials and containers
153ZPF Packaging materials and containers
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;
then the packaging material or container is to be disregarded for the purposes of this Subdivision.
Regional value content
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; and
the packaging material or container is a non‑originating material;
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.
The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZPB(2).
This provision refers to the regulations (the regulations
). Made under this Act:
- Customs (Australia–US Free Trade Agreement) Regulations 2004 · under s 270
- Customs (Prohibited Exports) Regulations 1958 · under s 112
- Customs (Thailand-Australia Free Trade Agreement) Regulations 2004 · under s 270
136 more instruments made under this Act are listed on the Act’s overview.
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