Commonwealth Numbered Regulations

CUSTOMS (JAPANESE RULES OF ORIGIN) REGULATION 2014 (SLI NO 198 OF 2014) - RULE 9

                   If goods are packaged as mentioned in subsection 153ZNF(1) of the Act and are goods mentioned in subsection 153ZNF(2) of the Act:

                     (a)  for subsection 153ZNF(2) of the Act, the value of the packaging material or container for the goods must be taken into account as originating materials or non-originating materials, as the case may be, for the purpose of working out the regional value content of the goods; and

                     (b)  for subsection 153ZNB(3) of the Act, the value of the packaging material or container in which the goods are packaged must be worked out under section 7 as if the packaging material or container were a material used in the production of the goods.