Rule 12 - Accessories, Spare Parts and Tools - Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022

12. Accessories, Spare Parts and Tools. - (1) The origin of the accessories, spare parts or tools presented with a good,- (a) shall be disregarded if the good is subject to a change in tariff classification requirement or production process requirements for origin specified in Annexure-B; and (b) shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good, if the good is subject to a qualifying value content requirement. (2) Sub-rule (1) shall only apply where,- (a) the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and (b) the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.