Packaging materials and containers
153ZSH 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 Division.
Qualifying value content
However, if a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:
the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods;
the packaging material or container to be taken into account as an originating material or non‑originating material, as the case may be.
The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZSB(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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