Origin treatment of accessories requires tariff or production analysis and qualifying value content calculation under specified conditions. Origin treatment for accessories, spare parts and tools varies with the applicable origin criterion. Their origin is disregarded where the good must meet ... Summary
Customs Tariff (Determination of Origin of Goods Under the Free Trade Agreement Between India and New Zealand) Rules, 2026
Origin treatment of accessories requires tariff or production analysis and qualifying value content calculation under specified conditions.
Origin treatment for accessories, spare parts and tools varies with the applicable origin criterion. Their origin is disregarded where the good must meet a tariff-classification change or production-process requirement. Where qualifying value content applies, they are included as originating or non-originating materials in the calculation. This applies only if accompanying items are not separately invoiced from the originating good and are customary in quantity and value.
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