Originating goods treatment for accessories affects tariff preference eligibility and value-content calculation under CECA rules. Accessories, spare parts and tools delivered with a good that form part of the good's standard complements shall be treated as originating goods if the good is originating, and disregarded in determining whether non-originating materials undergo the applicable tariff classification change, provided they are not invoiced separately, their quantities and value reflect standard trade practice in the exporting Party's domestic market, and their value is included appropriately when calculating any qualifying value content requirement.