9Value of packaging material and container

9 Value of packaging material and container

If paragraphs 153ZNF(2)(a) and (b) of the Act are satisfied in relation to goods: (a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the qualifying value content of the goods under section 6 of this instrument; and (b) for the purposes of sections 6 and 7 of this instrument, that packaging material or container is taken to be a non‑originating material used in the production of the goods.