Document ID: chunk:federal_register_of_legislation:F2021C00381:body:0:p5
Version: federal_register_of_legislation:F2021C00381
Segment Type: other
Provision Reference: 
Character Range: 10462–13216

information materials are taken to be originating materials used in the production of the goods.

4.3  Value of packaging material and container
 (1) If paragraphs 153ZLF(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:
 (a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this regulation; and
 (b) if that packaging material or container is a non‑originating material—for the purposes of sections 3.1 and 4.1 of this regulation, that packaging material or container is taken to be a non‑originating material used in the production of the goods; and
 (c) if that packaging material or container is an originating material—for the purposes of sections 3.2 and 4.1 of this regulation, that packaging material or container is taken to be an originating material used in the production of the goods.
 (2) However, if the packaging material or container is not customary for the goods, the packaging material or container must be taken into account as a non‑originating material for the purposes of working out the regional value content of the goods.

Part 5—Record keeping obligations

5.1  Exportation of goods to Malaysia—record keeping by exporter who is not the producer of the goods
 (1) For subsection 126ALB (1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of goods, must keep the following records:
 (a) records of the purchase of the goods by the exporter;
 (b) records of the purchase of the goods by the person to whom the goods are exported;
 (c) evidence that payment has been made for the goods;
 (d) evidence of the classification of the goods under the Harmonized System;
 (e) if the goods include any spare parts, accessories, tools or instructions or other information materials that were purchased by the exporter:
 (i) records of the purchase of the spare parts, accessories, tools or instructions or other information materials; and
 (ii) evidence of the value of the spare parts, accessories, tools or instructions or other information materials;
 (f) if the goods include any spare parts, accessories, tools or instructions or other information materials that were produced by the exporter:
 (i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories, tools or instructions or other information materials; and
 (ii) evidence of the value of the materials; and
 (iii) records of the production of the spare parts, accessories,