Document ID: chunk:federal_register_of_legislation:F2022L01504:reg:9:p2
Version: federal_register_of_legislation:F2022L01504
Segment Type: reg
Provision Reference: reg 9 (pt 2/2)
Character Range: 9034–9831

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 transport related 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 India 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.