Document ID: chunk:federal_register_of_legislation:C2008A00127:clause:1_153zjf
Version: federal_register_of_legislation:C2008A00127
Segment Type: clause
Provision Reference: sch 1 cl 153ZJF
Character Range: 15479–16510

153ZJF  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 (with 1 exception).

Exception

 (2) 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;
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 153ZJB(3).

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