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Customs (Japanese Rules of Origin) Regulation 2014
8Value of accessories, spare parts or tools
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8 Value of accessories, spare parts or tools
If paragraphs 153ZNE(7)(a), (b), (c), (d) and (e) of the Act are satisfied in relation to goods: (a) the value of the accessories, spare parts or tools covered by paragraph 153ZNE(7)(e) of the Act must be taken into account for the purposes of working out the qualifying value content of the goods under section 6 of this instrument; and (b) for the purposes of sections 6 and 7 of this instrument, those accessories, spare parts or tools are taken to be non‑originating materials used in the production of the goods.