Document ID: chunk:federal_register_of_legislation:C2025C00155:section:153ziq
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 153ZIQ
Character Range: 783412–784478

153ZIQ  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 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).
Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZIM(2).

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