Customs Act 1901
View history note
Hide history noteIf: (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) .
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