Rule 13 - Neutral elements or indirect materials - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of MERCOSUR Member States comprising the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Republica Oriental del Uruguay and the Republic of India) Rules, 2009

Rule 13. Neutral elements or indirect materials 1. "Neutral elements" or "Indirect materials" means goods used in the production, testing or inspection of goods but not physically incorporated into the goods, or goods used in the maintenance of buildings or the operation of equipment associated with the production of goods, including: (a) energy and fuel; (b) plant and equipment; (c) tools, dies, machines and moulds; (d) parts and materials used in the maintenance of plant, equipment and buildings; (e) goods which do not enter into the final composition of the product; (f) gloves, glasses, footwear, clothing, safety equipment, and supplies; (g) equipment, devices, and supplies used for testing or inspecting the goods. 2. Each Signatory Party shall provide that an indirect material shall be considered to be an originating material without regard to where it is produced. Its value shall be the cost registered in the accounting records of the producer of the export product.