Document ID: chunk:federal_register_of_legislation:F2021C00381:body:0:p4
Version: federal_register_of_legislation:F2021C00381
Segment Type: other
Provision Reference: 
Character Range: 7873–10706

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 renewable scrap or by‑products.
 (4) In working out the value of particular non‑originating materials under subsection (2), the following may be deducted if they were included under that subsection:
 (a) the costs of freight, insurance, packing and all other costs incurred to transport the non‑originating materials within the territory of Malaysia, or between the territory of Australia and the territory of Malaysia, to the location of the producer of the goods;
 (b) duties, taxes and customs brokerage fees on the non‑originating materials that:
 (i) have been paid in either or both of the territory of Malaysia 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 non‑originating materials in the production of the goods, reduced by the value of renewable scrap or by‑products;
 (d) the costs of processing incurred in either or both of the territory of Malaysia and the territory of Australia in the production of the non‑originating materials;
 (e) the costs of originating materials used in the production of the non‑originating materials in either or both of the territory of Malaysia and the territory of Australia.

4.2  Value of accessories, spare parts, tools or instructional or other information materials
  If paragraphs 153ZLE(7)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:
 (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this regulation; and
 (b) if the accessories, spare parts, tools or instructional or other information materials are non‑originating materials—for the purposes of sections 3.1 and 4.1 of this regulation, those accessories, spare parts, tools or instructional or other information materials are taken to be non‑originating materials used in the production of the goods; and
 (c) if the accessories, spare parts, tools or instructional or other information materials are originating materials—for the purposes of sections 3.2 and 4.1 of this regulation, those accessories, spare parts, tools or instructional or other information materials are taken to be originating materials used in the production of the goods.

4.3  Value of packaging material and container
 (1) If paragraphs 153ZLF(1)(a) and (b) of the Act are satisfied in relation to goods and the goods