Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153zrf
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153ZRF
Character Range: 1007703–1008871

153ZRF  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 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).

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