Division 1 When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

chargeable at the same rate of customs duty as the goods:

• where such goods are subject to an ad valorem customs duty, or

• where they are to be included in the dutiable weight of the goods;

admitted free of customs duties:

• where the goods are free of customs duty, or

• where the goods are dutiable otherwise than by reference to weight or value, or

• where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.