Document ID: chunk:federal_register_of_legislation:C2017A00120:clause:1_153xh
Version: federal_register_of_legislation:C2017A00120
Segment Type: clause
Provision Reference: sch 1 cl 153XH
Character Range: 19179–20254

153XH  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 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, 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 153XD(3).

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