Section 11 in Customs Tariff Determination of Origin of Goods under the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore Rules, 2005
11. Accessories, Spare Parts and Tools.
- Each Party shall provide that accessories, spare parts and tools delivered with a good that form part of the goods standard accessories, spare parts and tools, shall be treated as originating goods if the good is an originating good, and shall be disregarded 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 and tools are not invoiced separately from the good;(b)the quantities and value of the accessories, spare parts and tools are standard trade practice for the good in the domestic market of the exporting Party; and(c)if the good is subject to a qualifying 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 qualifying value content of the good.
