Document ID: chunk:federal_register_of_legislation:C2019A00108:clause:3_153zpf
Version: federal_register_of_legislation:C2019A00108
Segment Type: clause
Provision Reference: sch 3 cl 153ZPF
Character Range: 62449–63537

153ZPF  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) 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; and
 (b) the packaging material or container is a non‑originating material;
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.
Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZPB(2).

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