Customs Act 1901

PART VIII - THE DUTIES  

Division 1BA - Singaporean originating goods  

Subdivision D - Goods produced in Singapore, or in Singapore and Australia, from non-originating materials  

SECTION 153XH   PACKAGING MATERIALS AND CONTAINERS  

153XH(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

153XH(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) .