Document ID: chunk:federal_register_of_legislation:F2018L01468:reg:12
Version: federal_register_of_legislation:F2018L01468
Segment Type: reg
Provision Reference: reg 12
Character Range: 11019–11977

12  Value of packaging material and container
  If paragraphs 153ZKY(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; and
 (b) if that packaging material or container is a non‑originating material—for the purposes of Part 3 and section 10, 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 Part 3 and section 10, that packaging material or container is taken to be an originating material used in the production of the goods.

Part 5—Record keeping obligations