Definition of Packing, Packaging and Indirect Material Packaging materials and containers means materials and containers in which a good is packaged for retail sale Packing materials and containers means materials and containers that are used to protect a good during transportation, but does not include packaging materials and containers; Indirect material means a good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, and includes a) fuel and energy, b) tools, dies and moulds, c) spare parts and materials used in the maintenance of equipment and buildings, d) lubricants, greases, compounding materials and other materials used in production or used to operate ...