11Value of accessories, spare parts or tools

11 Value of accessories, spare parts or tools

If paragraphs 153XG(7)(a), (b), (c) and (d) of the Act are satisfied in relation to goods: (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account as originating materials or non‑originating materials, as the case may be, for the purposes of working out the regional value content of the goods; and (b) for the purposes of subsection 153XD(3) of the Act, the value of the accessories, spare parts, tools or instructional or other information materials must be worked out under section 10 as if the accessories, spare parts, tools or instructional or other information materials were materials used in the production of the goods.