Commonwealth Numbered Regulations

CUSTOMS (CHINESE RULES OF ORIGIN) REGULATION 2015 (SLI NO 209 OF 2015) - RULE 11

                   If paragraphs 153ZOF(2)(a) and (b) of the Act are satisfied:

                     (a)  the value of the packaging material or container in which the goods are packaged must be taken into account as a non-originating material for the purposes of working out the regional value content 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 9.