Document ID: chunk:federal_register_of_legislation:F2021C00356:body:0:p4
Version: federal_register_of_legislation:F2021C00356
Segment Type: other
Provision Reference: 
Character Range: 7841–10579

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 renewable scrap or by‑products.
 (4) In working out the value of particular non‑originating materials under subregulation (2), the following are to be deducted if they were included under that subregulation:
 (a) the costs of freight, insurance, packing and all other costs incurred to transport the non‑originating materials within New Zealand, or between Australia and New Zealand, 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 New Zealand and 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 New Zealand and Australia in the production of the non‑originating materials;
 (e) the costs of originating materials used or consumed in the production of the non‑originating materials in either or both of New Zealand and Australia.

4.2  Value of accessories, spare parts or tools
  If paragraphs 153ZIE(6)(a), (b), (c), (d) and (e) of the Act are satisfied in relation to goods:
 (a) the value of the accessories, spare parts or tools must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of these Regulations; and
 (b) if the accessories, spare parts or tools are non‑originating materials—for the purposes of Part 3 of these Regulations and regulation 4.1, those accessories, spare parts or tools are taken to be non‑originating materials used or consumed in the production of the goods; and
 (c) if the accessories, spare parts or tools are originating materials—for the purposes of Part 3 of these Regulations and regulation 4.1, those accessories, spare parts or tools are taken to be originating materials used or consumed in the production of the goods.

4.3  Value of packaging material and container
  If paragraphs 153ZIF(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:
 (a) the value of the packaging