Document ID: chunk:federal_register_of_legislation:C2006A00166:clause:1_153zif
Version: federal_register_of_legislation:C2006A00166
Segment Type: clause
Provision Reference: sch 1 cl 153ZIF
Character Range: 12182–13211

153ZIF  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 General Rules for the Interpretation of the Harmonized System provided for by the Convention;
then the packaging material or container is to be disregarded for the purposes of this Subdivision (with 1 exception).

Exception

 (2) 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.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZIB(3).

Subdivision E—Goods that are standard accessories, spare parts or tools