Document ID: chunk:federal_register_of_legislation:F2019L01649:reg:8
Version: federal_register_of_legislation:F2019L01649
Segment Type: reg
Provision Reference: reg 8
Character Range: 6246–8560

8  Value of goods that are originating materials or non‑originating materials
 (1) For the purposes of subsection 153ZLK(2) of the Act, this section explains how to work out the value of originating materials or non‑originating materials used in the production of goods.
 (2) The value of the materials is as follows:
 (a) for non‑originating materials imported into the territory of Indonesia by the producer of the goods—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;
 (b) for originating materials acquired, or produced, by the producer of the goods—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 on the assumption that those materials had been imported into the territory of Indonesia by the producer of the goods;
 (c) for non‑originating materials acquired by the producer of the goods—the earliest ascertained price paid for the materials by that producer.
 (3) In working out the value of particular non‑originating materials under subsection (2), the following are to 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 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 Indonesia 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 reusable scrap or by‑products;
 (d) the costs of processing incurred in either or both of the territory of Indonesia 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 Indonesia and the territory of Australia.