Document ID: chunk:federal_register_of_legislation:F2018L01468:reg:10:p2
Version: federal_register_of_legislation:F2018L01468
Segment Type: reg
Provision Reference: reg 10 (pt 2/2)
Character Range: 9129–9999

in the production of the goods, reduced by the value of reusable scrap or by‑products.
 (5) If the materials are non‑originating materials, in working out the value of the non‑originating materials under subsection (2), the following may be deducted:
 (a) the costs of freight, insurance, packing and all other costs incurred in transporting the materials to the producer of the goods;
 (b) duties, taxes and customs brokerage fees on the materials that:
 (i) have been paid in the territory of one or more of the Parties; and
 (ii) have not been waived or refunded; and
 (iii) are not refundable or otherwise recoverable;
  including any credit against duties or taxes that have been paid or that are payable;
 (c) the costs of waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of reusable scrap or by‑products.