Document ID: chunk:federal_register_of_legislation:C2015A00136:clause:1_153zof
Version: federal_register_of_legislation:C2015A00136
Segment Type: clause
Provision Reference: sch 1 cl 153ZOF
Character Range: 16433–17421

153ZOF  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.

Regional value content
 (2) However, if:
 (a) the goods are required to have a regional value content of at least a particular percentage; and
 (b) the packaging material or container is a non‑originating material;
then the regulations must require the value of 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 153ZOB(3).

Subdivision E—Goods that are accessories, spare parts or tools