Commonwealth Numbered Regulations Commonwealth Numbered RegulationsIf paragraphs 153XH(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:
(a) 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 purposes of working out the regional value content of the goods; and
(b) for the purposes of subsection 153XD(3) of the Act, the value of the packaging material or container must be worked out under section 10 as if the packaging material or container were materials used in the production of the goods.