Document ID: chunk:federal_register_of_legislation:F2022L01512:reg:8:p2
Version: federal_register_of_legislation:F2022L01512
Segment Type: reg
Provision Reference: reg 8 (pt 2/2)
Character Range: 8429–9635

of the United Kingdom and the territory of Australia; 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 the goods, reduced by the value of reusable scrap or by‑products.
 (5) In working out the value of particular non‑originating materials under subsection (2), the following may be deducted:
 (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials to the location of the producer of the goods;
 (b) duties, taxes and customs brokerage fees on the materials that:
 (i) have been paid in either or both of the territory of the United Kingdom and the territory of Australia; 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 the goods, reduced by the value of reusable scrap or by‑products.