PART VIII
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THE DUTIES
Division 1F
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Chilean originating goods
History
Div 1F inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to: (a) goods imported into Australia on or after 6 March 2009; and (b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.
Subdivision D
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Goods produced in Chile, or Chile and Australia, from non-originating materials
History
Subdiv D inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to:
(a) goods imported into Australia on or after 6 March 2009; and
(b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.
SECTION 153ZJF
PACKAGING MATERIALS AND CONTAINERS
153ZJF(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 (with 1 exception).
Regional value content
153ZJF(2)
The exception is that, 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
153ZJB(3)
.
History
S 153ZJF(2) substituted by No 4 of 2021, s 3 and Sch 1 item 36, effective 9 April 2021. For application provisions, see note under the title of this Act.
History
S 153ZJF inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to: (a) goods imported into Australia on or after 6 March 2009; and (b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.