Originating accessories rule treats spare parts supplied with an originating good as originating, subject to invoicing and RVC conditions. Accessories, spare parts and tools delivered with a good that form part of the good's standard complements are treated as originating goods if the principal good is originating and are excluded from the tariff classification change assessment; provided they are not invoiced separately, their quantities and value follow standard trade practice in the exporting State party, and their value is included in any regional value content calculation as originating or non originating materials as applicable.