For subsection 153ZG (2) of the Act, if goods (the relevant goods ) mentioned in subsection 153ZG (1) of the Act must satisfy a regional value content requirement under the tariff table:

(a)

in working out the regional value content of the relevant goods, the value of the packaging material or container in which the relevant goods are packaged, and that is not a Thai originating good, must be included in the value of non-originating materials used in the production of the relevant goods; and

(b)

the value of the packaging material or container in which the relevant goods are packaged is to be worked out under regulation 4.1 as if the packaging material or container were a non-originating material used in the production of the relevant goods.