(1) For Division 1D of Part VIII of the Act, and for the definition of value of non-originating materials in regulation 3.1, the value of non-originating materials is to be worked out:

(a)

in accordance with Articles 1 to 8, Article 15 and the corresponding interpretative notes of the World Trade Organization Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade, done at Marrakesh in 1994; and

(b)

with any reasonable modifications of those provisions as may be required to reflect the fact the non-originating materials were not imported.

(2) The value of non-originating materials must also include the cost of:

(a)

the transportation of the non-originating materials to Thailand from their country of export; and

(b)

insurance related to the transportation of the non-originating materials to Thailand from their country of export; and

(c)

other services related to the transportation of the non-originating materials to Thailand from their country of export;

to the extent that these costs have not already been included.