9Value of accessories, spare parts or tools

9 Value of accessories, spare parts or tools

If paragraphs 153ZME(8)(a), (b), (c) and (d) of the Act are satisfied in relation to goods: (a) the value of the accessories, spare parts or tools must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and (b) if the accessories, spare parts or tools are non‑originating materials—for the purposes of sections 6 and 8 of this instrument, those accessories, spare parts or tools are taken to be non‑originating materials used in the production of the goods; and (c) if the accessories, spare parts or tools are originating materials—for the purposes of sections 7 and 8 of this instrument, those accessories, spare parts or tools are taken to be originating materials used in the production of the goods.