Commonwealth Numbered Regulations

CUSTOMS (ASEAN-AUSTRALIA-NEW ZEALAND RULES OF ORIGIN) REGULATIONS 2009 (SLI NO 279 OF 2009) - RULE 5.3

         (1)   This regulation applies to:

                (a)    goods mentioned in subsection 153ZKE (7) of the Act (that are goods required by these Regulations to have a regional value content of at least a particular percentage); and

               (b)    goods mentioned in subsection 153ZKF (2) of the Act for which it is necessary to work out the regional value content.

         (2)   For working out the regional value content of goods to which this regulation applies:

                (a)    the value of accessories, spare parts, tools or instructional or other information materials that are imported with the goods must be taken into account as follows:

                          (i)    if the accessories, spare parts, tools or instructional or other information materials are AANZ originating goods -- as originating materials used or consumed in the production of the goods;

                         (ii)    if the accessories, spare parts, tools or instructional or other information materials are not AANZ originating goods -- as non‑originating materials used or consumed in the production of the goods; and

               (b)    the value of the accessories, spare parts, tools or instructional or other information materials is to be worked out as if the accessories, spare parts, tools or instructional or other information materials were materials used or consumed in the production of the goods.