Page 39 - Regional Comprehensive Economic Partnership (RCEP)

(b) the quantities and value of the accessories, spare parts, goods or materials or, where commingled, by the use of an inventory
tools, and instructional or other information materials management method which is recognised in the Generally Accepted
presented with the good are customary for the good. Accounting Principles of the exporting Party, and should be used
throughout the fiscal year.

Article 3.10: Indirect Materials
Article 3.12: Materials Used in Production
1. An indirect material shall be treated as an originating material
without regard to where it is produced and its value shall be the If a non-originating material undergoes further production such that it
cost registered in accordance with the Generally Accepted satisfies the requirements of this Chapter, the material shall be treated
Accounting Principles in the records of the producer of the good. as originating when determining the originating status of the
subsequently produced good, regardless of whether that material was
2. For the purposes of this Article, “indirect material” means a good produced by the producer of the 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 Article 3.13: Unit of Qualification
associated with the production of a good, including:
1. The unit of qualification for the application of this Chapter shall be
(a) fuel and energy; the particular good which is considered as the basic unit when
determining classification under the Harmonized System.
(b) tools, dies, and moulds;
2. When a consignment consists of a number of identical goods
(c) spare parts and goods used in the maintenance of classified under a single tariff line, each good shall be individually
equipment and buildings; taken into account in determining whether it qualifies as an
originating good.
(d) lubricants, greases, compounding materials, and other
materials used in production or used to operate equipment
and buildings; Article 3.14: Treatment for Certain Goods

(e) gloves, glasses, footwear, clothing, and safety equipment The Parties and signatory States shall enter into discussions on the
and supplies; treatment for certain goods under this Chapter upon the request of a
Party and conclude such discussions within three years from the start of
(f) equipment, devices, and supplies used for testing or the discussions. The treatment for certain goods under this Chapter
inspecting goods; shall be subject to agreement of all the Parties and signatory States by
consensus.
(g) catalysts and solvents; and

(h) any other goods that are not incorporated into the good but Article 3.15: Direct Consignment
whose use in the production of the good can reasonably be
demonstrated to be a part of that production. 1. An originating good shall retain its originating status as
determined under Article 3.2 (Originating Goods) if the following
conditions have been met:
Article 3.11: Fungible Goods or Materials
(a) the good has been transported directly from an exporting
The determination of whether fungible goods or materials are originating Party to an importing Party; or
shall be made either by physical segregation of each of the fungible

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