https://www.taxtmi.com/acts?id=54514 Accessories, spare parts or tools delivered with a product are treated as originating and part of the product when they form part of its standard accessories under trade practice, are not invoiced separately, and are customary in quantity and value. Their value must be counted as originating or non-originating materials, as applicable, for calculating the product's value addition under the relevant origin rule. en-us Tue, 02 Jun 2026 12:54:52 +0530 Tue, 02 Jun 2026 14:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54514 Accessories, spare parts or tools delivered with a product are treated as originating and part of the product when they form part of its standard accessories under trade practice, are not invoiced separately, and are customary in quantity and value. Their value must be counted as originating or non-originating materials, as applicable, for calculating the product's value addition under the relevant origin rule. Act-Rules Customs Tue, 02 Jun 2026 12:54:52 +0530 https://www.taxtmi.com/acts?id=54514