Commonwealth Consolidated Regulations

CUSTOMS (CHINESE RULES OF ORIGIN) REGULATION 2015 - RULE 7

  (1)   For the purposes of subsection   153ZOB(3) of the Act, the value of non - originating materials used in the production of goods is:

  (a)   for non - originating materials imported into the territory of China--the value of those materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994; or

  (b)   for non - originating materials acquired in the territory of China--the value of those materials worked out under paragraph   ( a) on the assumption that those materials had been imported into the territory of China.

  (2)   For the purposes of paragraph   ( 1)(a), in working out the value of particular non - originating materials, the following must be included:

  (a)   the cost of freight and all other costs incurred in transporting the non - originating materials to the port or place of entry in the territory of China;

  (b)   the cost of insurance related to that freight.

  (3)   For the purposes of paragraph   ( 1)(b), in working out the value of particular non - originating materials, the following are to be deducted:

  (a)   the cost of freight and packing and all other costs incurred in transporting the non - originating materials within the territory of China to the location of the producer of the goods;

  (b)   the cost of insurance related to that freight.