Rule 9 - Accessories, spare parts and tools - Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009

9. Accessories, spare parts and tools.- Any accessories, spare parts or tools delivered with a good that form part of the standard accessories, spare parts or tools of the good, shall be treated as originating goods if the good is an originating good, and shall not be taken into account in determining whether all the non-originating materials used in the production of the good undergo the applicable change in tariff classification: Provided that,- (a) the accessories, spare parts or tools are not invoiced separately from the good; (b) the quantities and value of the accessories, spare parts or tools are standard trade practice for the good in the domestic market of the exporting State party; and, (c) if the good is subject to a regional value content requirement, the value of the accessories, spare parts, or tools shall be taken into account as originating or non-originating materials, as the case may be, in calculating the regional value content of the good.