Document ID: chunk:federal_register_of_legislation:F2021L01503:reg:10
Version: federal_register_of_legislation:F2021L01503
Segment Type: reg
Provision Reference: reg 10
Character Range: 9802–11093

10  Value of accessories, spare parts, tools or instructional or other information materials
  If paragraphs 153ZQG(1)(a), (b) and (c) 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 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 instrument; and
 (b) if the accessories, spare parts, tools or instructional or other information materials are originating materials—for the purposes of sections 6 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials must be taken into account as originating materials used in the production of the goods; and
 (c) if the accessories, spare parts, tools or instructional or other information materials are non‑originating materials—for the purposes of sections 7 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials must be taken into account as non‑originating materials used in the production of the goods.

Part 5—Record keeping obligations