4.1Value of goods that are non‑originating materials

4.1 Value of goods that are non‑originating materials

(1) For the purposes of subsection 153ZA(2) of the Act, the value of non‑originating materials is the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994. (2) In working out the value of particular non‑originating materials under subregulation (1), the following must be included, to the extent that they have not been taken into account under that subregulation: (a) the cost of transporting the non‑originating materials to Thailand from their country of export; (b) the cost of insurance and other services related to that transport.