Document ID: chunk:federal_register_of_legislation:C2009A00097:clause:1_153zkh
Version: federal_register_of_legislation:C2009A00097
Segment Type: clause
Provision Reference: sch 1 cl 153ZKH
Character Range: 20275–21266

153ZKH  Packaging materials and containers
 (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 (with one exception).

Exception
 (2) If the goods are required to have a regional value content of at least a particular percentage, the regulations must require the value of the packaging material or container to be taken into account as originating materials or non‑originating materials, as the case may be, 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 153ZKB(3).

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials