Document ID: chunk:federal_register_of_legislation:C2012A00172:clause:1_153zlf
Version: federal_register_of_legislation:C2012A00172
Segment Type: clause
Provision Reference: sch 1 cl 153ZLF
Character Range: 16696–17859

153ZLF  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 the goods are required to have a regional value content of at least a particular percentage, the regulations must require the value of the packaging material or container to be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods.
 (3) If the packaging material or container is not customary for the goods, the regulations must require the value of the packaging material or container to be taken into account as non‑originating materials 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 153ZLB(3).