For subsection 153ZF (3) of the Act, if underlying goods mentioned in subsection 153ZF (1) of the Act must satisfy a regional value content requirement under the tariff table:

(a)

in working out the regional value content of the underlying goods, the value of standard accessories, standard spare parts or standard tools that are imported with the underlying goods and are not Thai originating goods must be included in the value of non-originating materials used in the production of the underlying goods; and

(b)

the value of the accessories, spare parts or tools is to be worked out under regulation 4.1 as if the accessories, spare parts or tools were non-originating materials used in the production of the underlying goods.