Accessories, Spare Parts and Tools |
---|
This provision clarifies the origin determination process for accessories, spare parts or tools delivered with the good.
This provision is usually related to accessories, spare parts and tools which form part of the good's standard accessories and are not invoiced separately. Often the origin of accessories, spare parts and tools is disregarded for the purpose of determining the origin of the product based on the CTC rule. However, for the purpose of calculating value added of the finished product the origin of accessories, spare parts and tools is often added to the calculations depending on the specific provisions within an FTA. However, provisions vary between agreements.
If not listed, the General Rules of Interpretation (GIR) and product specific rules of origin should be followed. Based on the GIR such accessories, spare parts and tools may be classified under the same HS code as the good.
Example:
A piece of furniture is imported in disassembled state. It is shipped together with tools needed to assemble the product and spare pats. The rule of origin for the product is based on the value added calculation. The value of the tools and spare parts needs to be included in the origin calculations together with the value of the actual product.
Click here for more information on WCO website.
More Glossary |
---|