Document ID: chunk:federal_register_of_legislation:F2021C00371:body:0:p3
Version: federal_register_of_legislation:F2021C00371
Segment Type: other
Provision Reference: 
Character Range: 5444–8176

(ii) are supplied directly to the producer of the goods; and
 (iii) are used in the production of the goods;
 (d) non‑originating materials imported into Thailand and acquired, in the form in which they were imported, by a producer in Thailand of other non‑originating materials, where the other non‑originating materials:
 (i) are produced using the imported non‑originating materials; and
 (ii) are supplied directly to the producer of the goods; and
 (iii) are used in the production of the goods.
 (2) Regional value content must be expressed as a percentage.
 (3) For the purposes of working out the regional value content of goods under subregulation (1), if:
 (a) the goods are classified to any of Chapters 50 to 64 of the Harmonized System; and
 (b) non‑originating materials produced in one or more developing countries are used in the production of the goods;
the value of those non‑originating materials may be subtracted from the total value of non‑originating materials used in the production of the goods (up to an amount that is 25% of the customs value of the goods worked out under Division 2 of Part VIII of the Act).
 (4) Subregulation (3) ceases to have effect at the end of 31 December 2024.

Part 4—Determination of value

4.1  Value of goods that are non‑originating materials
 (1) For the purposes of subsection 153ZA(2) of the Act, the value of non‑originating materials is the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994.
 (2) In working out the value of particular non‑originating materials under subregulation (1), the following must be included, to the extent that they have not been taken into account under that subregulation:
 (a) the cost of transporting the non‑originating materials to Thailand from their country of export;
 (b) the cost of insurance and other services related to that transport.

4.2  Value of accessories, spare parts or tools
  If paragraphs 153ZC(6)(a), (b), (c), (d), (e) and (f) of the Act are satisfied in relation to goods:
 (a) the value of the accessories, spare parts or tools covered by paragraph 153ZC(6)(f) of the Act must be taken into account for the purposes of working out the regional value content of the goods under regulation 3.1; and
 (b) for the purposes of regulations 3.1 and 4.1, those accessories, spare parts or tools are taken to be non‑originating materials used in the production of the goods.

4.3  Value of packaging material and container
  If paragraphs 153ZG(2)(a) and (b) of the Act are satisfied in relation to goods:
 (a) the value of the packaging material or container in which the goods are packaged must be taken into account