Customs Act 1901
If: (a) goods are packaged for retail sale in packaging material or a container; and (b) 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
153ZRF(2)
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 following: (a) 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; (b) the packaging material or container to be taken into account as an originating material or non-originating material, as the case may be.
Note:
The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZRB(2) .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.