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Customs (Japanese Rules of Origin) Regulation 2014
6Qualifying value content
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6 Qualifying value content
(1) For the purposes of subsection 153ZNE(6) of the Act, the qualifying value content of goods is worked out using the formula: Image unavailable in extracted text where:
customs value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.
value of non‑originating materials means the value, worked out under Part 4, of the non‑originating materials used in the production of the goods.
(2) Qualifying value content must be expressed as a percentage.