Commonwealth Numbered Regulations

CUSTOMS (ASEAN-AUSTRALIA-NEW ZEALAND RULES OF ORIGIN) REGULATIONS 2009 (SLI NO 279 OF 2009) - RULE 5.4

         (1)   This regulation applies to goods:

                (a)    mentioned in subsection 153ZKH (1) of the Act; and

               (b)    that are required under Division 1G of Part VIII of the Act or these Regulations to have a regional value content of at least a particular percentage.

         (2)   For working out the regional value content of goods to which this regulation applies:

                (a)    the value of the packaging material or container in which the goods are packaged must be taken into account as follows:

                          (i)    if the packaging material or container is AANZ originating goods -- as originating materials used or consumed in the production of the goods;

                         (ii)    if the packaging material or container is not AANZ originating goods -- as non‑originating materials used or consumed in the production of the goods; and

               (b)    the value of the packaging material or container is to be worked out as if the packaging material or container were materials used or consumed in the production of the goods.