Commonwealth Numbered Regulations Commonwealth Numbered Regulations(1) For subsection 153ZLF (2) of the Act, if goods mentioned in subsection 153ZLF (1) of the Act are required to have a regional value content of at least the percentage mentioned in Schedule 1:
(a) in working out the regional value content of the goods:
(i) if the packaging material or container in which the goods are packaged are a Malaysian originating good--the packaging material or container must be taken into account in the value of originating materials used in the production of the goods; and
(ii) if the packaging material or container in which the goods are packaged are not a Malaysian originating good--the value of the packaging material or container must be taken into account in the value of non-originating materials used in the production of the goods; and
(b) the value of the packaging material or container in which the goods are packaged must be worked out under section 4.2 as if the packaging material or container were a material used in the production of the goods.
(2) For subsection 153ZLF (3) of the Act, if the packaging material or container is not customary for the goods, in working out the regional value content of the goods mentioned in Schedule 1 the value of the packaging material or container must be taken into account as non-originating materials.