Customs Act 1901

PART VIII - THE DUTIES  

Division 1H - Malaysian originating goods  

Subdivision D - Goods produced in Malaysia, or in Malaysia and Australia, from non-originating materials  

SECTION 153ZLF   PACKAGING MATERIALS AND CONTAINERS  

153ZLF(1)  
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

153ZLF(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 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).

153ZLF(3)  


If the packaging material or container is not customary for the goods, the regulations must provide for the packaging material or container to be taken into account as a non-originating material for the purposes of working out the regional value content of the goods.
Note:

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




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