Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153ZMP

  (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 Division.

Qualifying value content

  (2)   However, if a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:

  (a)   the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods;

  (b)   the packaging material or container to be taken into account as an originating material or non - originating material, as the case may be.

Note:   The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection   153ZML(2).