Document ID: chunk:federal_register_of_legislation:C2004A01365:clause:1_153zf
Version: federal_register_of_legislation:C2004A01365
Segment Type: clause
Provision Reference: sch 1 cl 153ZF
Character Range: 15701–17323

153ZF  Standard accessories, spare parts and tools

 (1) If goods (the underlying goods) are imported into Australia with standard accessories, standard spare parts or standard tools, then the accessories, spare parts or tools are Thai originating goods if:
 (a) the underlying goods are Thai originating goods; and
 (b) the accessories, spare parts or tools are not invoiced separately from the underlying goods; and
 (c) the quantities and value of the accessories, spare parts or tools are the usual quantities and value in relation to the underlying goods.

Exception

 (2) However, the accessories, spare parts or tools are not Thai originating goods under this section if:
 (a) the underlying goods must satisfy a regional value content requirement under section 153ZD to be Thai originating goods; and
 (b) the accessories, spare parts or tools are imported solely for the purpose of artificially raising the regional value content of the underlying goods.

Underlying goods

 (3) If:
 (a) the underlying goods must satisfy a regional value content requirement under section 153ZD to be Thai originating goods; and
 (b) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the underlying goods;
then the regulations must require the value of the accessories, spare parts or tools to be taken into account for the purposes of that requirement.

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZA(2).

Subdivision E—Packaging materials and containers