Customs Act 1901

PART VIII - THE DUTIES  

Division 1GA - Pacific Islands originating goods  

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History

Div 1GA inserted by No 112 of 2018, s 3 and Sch 1 item 3, effective 13 December 2020. For application provisions, see note under the title of this Act.

Subdivision D - Goods produced from non-originating materials  

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History

Subdiv D inserted by No 112 of 2018, s 3 and Sch 1 item 3, effective 13 December 2020. For application provisions, see note under the title of this Act.

SECTION 153ZKP   PACKAGING MATERIALS AND CONTAINERS  

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153ZKP(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

153ZKP(2)    
However, 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 153ZKL(2) .

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History

S 153ZKP inserted by No 112 of 2018, s 3 and Sch 1 item 3, effective 13 December 2020. For application provisions, see note under the title of this Act.

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