CUSMA Rules of Origin Regulations — 4
lated person on behalf of the buyer, acquires the packaging materials and containers or the elements from a person in the territory of the CUSMA country in which the producer is located who is not a related person other than through a purchase, the value of the consideration related to the acquisition of the packaging materials and containers or the elements, based on the cost of the consideration that is recorded on the books of the buyer or the related person; or (d) if the packaging materials and containers or the elements are produced by the buyer, or by a related person, in the territory of the CUSMA country in which the producer is located, the total cost of the packaging materials and containers or the elements, determined in accordance with subsection (8). (7) The value referred to in subsection (6), to the extent that such costs are not included under paragraphs (6)(a) to (d), must include the following costs that are recorded on the books of the buyer or the related person supplying the packaging materials and containers or the elements on behalf of the buyer: (a) the costs of freight, insurance and packing, and all other costs incurred in transporting the packaging materials and containers or the elements to the location of the producer; (b) duties and taxes paid or payable with respect to the packaging materials and containers or the elements, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; (c) customs brokerage fees, including the cost of in-house customs brokerage services, incurred with respect to the packaging materials and containers or the elements; and (d) the cost of waste and spoilage resulting from the use of the packaging materials and containers or the elements in the production of the good, less the value of renewable scrap or by-product. (8) For the purposes of paragraph (6)(d), the total cost of the packaging materials and containers referred to in subparagraph (1)(a)(iii) or the elements referred to in subparagraph (1)(b)(i) is (a) if the packaging materials and containers or the elements are produced by the buyer, at the choice of the buyer, (i) the total cost incurred with respect to all goods produced by the buyer, calculated on the basis of the costs that are recorded on the books of the buyer, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5, or (ii) the aggregate of each cost incurred by the buyer that forms part of the total cost incurred with respect to the packaging materials and containers or the elements, calculated on the basis of the costs that are recorded on the books of the buyer, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5; and (b) if the packaging materials and containers or the elements are produced by a person who is related to the buyer, at the choice of the buyer, (i) the total cost incurred with respect to all goods produced by that related person, calculated on the basis of the costs that are recorded on the books of that person, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5, or (ii) the aggregate of each cost incurred by that related person that forms part of the total cost incurred with respect to the packaging materials and containers or the elements, calculated on the basis of the costs that are recorded on the books of that person, that can be reasonably allocated to the packaging materials and containers or the elements in accordance with Schedule 5. (9) Except as otherwise provided in subsections (11) and (12), the value of the elements referred to in subparagraphs (1)(b)(ii) to (iv) is (a) the cost of those elements that is recorded on the books of the buyer; or (b) if such elements are provided by another person on behalf of the buyer and the cost is