Customs Act 1901

PART VIII - THE DUTIES  

Division 1JA - Indian originating goods  

Subdivision D - Packaging materials and containers  

SECTION 153ZMP   PACKAGING MATERIALS AND CONTAINERS  

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

153ZMP(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) .