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<h1>Accessories, spare parts, and tools treated as originating under India-Singapore Economic Agreement if product is originating good.</h1> Each party must treat accessories, spare parts, and tools delivered with a product as originating goods if the product itself is an originating good under the India-Singapore Comprehensive Economic Cooperation Agreement. These items are disregarded in determining tariff classification changes if they are not separately invoiced, their quantities and values are standard trade practice in the exporting party's domestic market, and their value is considered in calculating the qualifying value content if required.