Page 38 - Regional Comprehensive Economic Partnership (RCEP)

(b) the quantities and value of the accessories, spare parts,
tools, and instructional or other information materials
presented with the good are customary for the good.

Article 3.10: Indirect Materials

1. An indirect material shall be treated as an originating material
without regard to where it is produced and its value shall be the
cost registered in accordance with the Generally Accepted
Accounting Principles in the records of the producer of the good.

2. For the purposes of this Article, “indirect material” means a good
used in the production, testing, or inspection of another good but
not physically incorporated into that other good, or a good used in
the maintenance of buildings or the operation of equipment
associated with the production of a good, including:

(a) fuel and energy;

(b) tools, dies, and moulds;

(c) spare parts and goods used in the maintenance of
equipment and buildings;

(d) lubricants, greases, compounding materials, and other
materials used in production or used to operate equipment
and buildings;

(e) gloves, glasses, footwear, clothing, and safety equipment
and supplies;

(f) equipment, devices, and supplies used for testing or
inspecting goods;

(g) catalysts and solvents; and

(h) any other goods that are not incorporated into the good but
whose use in the production of the good can reasonably be
demonstrated to be a part of that production.

Article 3.11: Fungible Goods or Materials

The determination of whether fungible goods or materials are originating
shall be made either by physical segregation of each of the fungible

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