Value of Materials. 1. Each Party shall provide that for purposes of calculating the regional value content of a good and for purposes of applying the de minimis rule, the value of a material is:
(a) for a material imported by the producer of the good, the adjusted value of the material;
(b) for a material acquired in the territory where the good is produced, except for materials within the meaning of subparagraph (c), the adjusted value of the material; or
(c) for a material that is self-produced, or where the relationship between the producer of the good and the seller of the material influenced the price actually paid or payable for the material, including a material obtained without charge, the sum of:
(i) all expenses incurred in the production of the material, including general expenses; and
(ii) an amount for profit.
2. Each Party shall provide that the value of materials may be adjusted as follows:
(a) for originating materials, the following expenses may be added to the value of the material if not included under paragraph 1:
(i) the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer;
(ii) duties, taxes and customs brokerage fees on the material paid in the territory of one or more of the Parties, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or tax paid or payable; and
(iii) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-product; and
(b) for non-originating materials, where included under paragraph 1, the following expenses may be deducted from the value of the material:
(i) the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer;
(ii) duties, taxes, and customs brokerage fees on the material paid in the territory of one or more of the Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable;
(iii) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products;
(iv) the cost of processing incurred in the territory of a Party in the production of the non-originating material; and
(v) the cost of originating materials used in the production of the non- originating mater...
Value of Materials. 1. The value of a material:
(a) shall be the transaction value of the material; or
(b) in the event that there is no transaction value or the transaction value of the material is unacceptable under Article 1 of the Customs Valuation Code, shall be determined in accordance with Articles 2 through 7 of the Customs Valuation Code.
2. Where not included under subparagraph 1(a) or 1(b) above, the value of a material:
(a) shall include freight, insurance, packing and all other costs incurred in transporting the material to the importation port in the Party where the producer of the good is located, except as provided for in paragraph 3 below; and
(b) may include the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.
3. The value of a non-originating material shall not include, where the producer acquires the material in the Area of the Party where the producer is located, freight, insurance, packing and all other costs incurred in transporting the material from the warehouse of the supplier of the material to the place where the producer is located; as well as any other known and ascertainable cost incurred in the Area of the producer of the good.
4. The value of non-originating materials used by the producer in the production of the good shall not include the value of the non-originating materials used by:
(a) another producer in the production of an originating material which is acquired and used by the producer of the good in the production of such good; or
(b) the producer of the good in the production of a self-produced originating material, which is designated by the producer as an intermediate material under Article 26.
Value of Materials. 1. For purposes of this Chapter, each Party shall provide that the value of a material produced in the territory of one or both of the Parties includes:
(a) the price actually paid or payable by the producer of the good for the material;
(b) when not included in the price actually paid or payable by the producer of the good for the material, the freight, insurance, packing, and all other costs incurred in transporting the material to the producer’s plant;
(c) the cost of waste or spoilage, less the value of recoverable scrap; and
(d) taxes or customs duties imposed on the material by one or both of the Parties, provided the taxes or customs duties are not remitted upon exportation.
2. Each Party shall provide that where the relationship between the producer of the good and the seller of the material influenced the price actually paid or payable for the material, or where paragraph 1 is otherwise not applicable, the value of the material produced in the territory of one or both of the Parties includes:
(a) all expenses incurred in the growth, production, or manufacture of the material, including general expenses;
(b) a reasonable amount for profit; and
(c) freight, insurance, packing, and all other costs incurred in transporting the material to the producer’s plant.
Value of Materials. 1. For purposes of this Chapter, each Party shall provide that the value of a material produced in the territory of one or both of the Parties includes:
(a) the price actually paid or payable by the producer of the good for the material;
(b) when not included in the price actually paid or payable by the producer of the good for the material, the freight, insurance, packing, and all other costs incurred in transporting the material to the producer’s plant;
(c) the cost of waste or spoilage, less the value of recoverable scrap; and
(d) taxes or customs duties imposed on the material by one or both of the Parties, provided the taxes or customs duties are not remitted on exportation.
Value of Materials. 1. The value of a material:
(a) shall be the transaction value of the material; or
(b) in the event that there is no transaction value or the transaction value of the material is unacceptable under Article 1 of the Customs Valuation Code, shall be determined in accordance with the principles set out in Articles 2 through 7 of the Customs Valuation Code.
2. Where not included under subparagraph (a) or (b) of paragraph 1, the value of a material shall include:
(a) freight, insurance, packing and all other costs incurred in transporting the material to the importation port in the territory of the Party where the producer of the good is located, except as provided in paragraph 3; and
(b) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by- product.
3. The value of a non-originating material shall not include where the producer acquires the material in the territory of the Party where the producer is located, freight, insurance, packing and all other costs incurred in transporting the material from the warehouse of the supplier to the place where the producer is located; as well as any other known and ascertainable cost incurred in the territory of the producer of the good.
4. For purposes of determining the regional value content under Article 3-04, the value of non-originating materials used by the producer in the production of the good shall not include the value of the non-originating materials used by:
(a) another producer in the production of an originating material, which is acquired and used by the producer of the good in the production of such good; or
(b) the producer of the good in the production of a self-produced originating material, which is designated by the producer as an intermediate material under Article 3-07.
Value of Materials. 1. Subject to paragraphs 2 and 3, the value of a material referred to in Article 3.3 shall be: (a) for a material imported directly by the producer of a good, the CIF value at the time of importation of the material; (b) for a material acquired by the producer in the territory where the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretative notes of the Customs Valuation Agreement, i.e., in the same manner as for imported goods, with such reasonable modifications as may be required due to the absence of an importation by the producer; or (c) for a material that is self-produced, the sum of all costs incurred in the production of the material, including general expenses, and an amount for profit equivalent to the profit added in the normal course of trade.
2. For purposes of paragraph 1, the following, where included under paragraph 1, may be deducted from the value of the non-originating materials: (a) the costs of freight 3 , insurance, packing, and all other costs incurred in transporting the material within a Party's territory or between the territories of the Parties to the location of the producer; (b) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both of the Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable; (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-product; and (d) the cost of processing incurred in the territory of one or both of the Parties in the production of the non- originating material. 3 For greater certainty and for purposes of Articles 3.4.2(a) and 3.4.3(a), "costs of freight" includes the costs of all types of freight, including in-land freight, incurred within a Party's territory, regardless of the mode of transportation.
3. For purposes of paragraph 1, the following, where not included under paragraph 1, may be added to the value of the originating materials: (a) the costs of freight, insurance, packing, and all other costs incurred in transporting the material within a Party's territory or between the territories of the Parties to the location of the producer; (b) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both of the Parties, other than duties and taxes that are waive...
Value of Materials. 1. The value of a material:
(a) shall be the transaction value of the material; or
(b) in the event that there is no transaction value or the transaction value of the material is unacceptable under Article 1 of the Agreement on Customs Valuation, shall be determined in accordance with Articles 2 through 7 of the Agreement on Customs Valuation.
2. The value of a material referred to in paragraph 1:
(a) shall include freight, insurance, packing and all other costs incurred in transporting the material to the importation port in the Party where the producer of the good is located; and
(b) may include the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.
3. The value of a non-originating material shall not include, where the producer acquires the material in the Party where the producer is located, freight, insurance, packing and all other costs incurred in transporting the material from the warehouse of the supplier of the material to the place where the producer is located; as well as any other known and ascertainable cost incurred in the Party.
Value of Materials. 1. Each Party shall provide that for the purpose of Articles 5.2 and 5.4, the value of a material is:
(a) for a material imported by the producer of the good, the adjusted value of the material;
(b) for a material acquired in the territory where the good is produced, the value, determined in accordance with Articles 1 through 8, Article 15, and the corresponding interpretative notes of the Customs Valuation Agreement, i.e., in the same manner as for imported goods, with such reasonable modifications as may be required due to the absence of an importation; or
(c) for a material that is self-produced, the sum of all expenses incurred in the production of the material, including general expenses, and an amount for profit equivalent to the profit added in the normal course of trade.
2. Each Party shall provide that the value of materials may be adjusted as follows:
(a) for originating materials, the following expenses may be added to the value of the material if not included under paragraph 1:
(i) the costs of freight, insurance, packing, and all other costs incurred in transporting the material within or between the Parties’ territories to the location of the producer;
(ii) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both of the Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable; and
(iii) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products; and
(b) for non-originating materials, where included under paragraph 1, the following expenses may be deducted from the value of the material:
(i) the costs of freight, insurance, packing, and all other costs incurred in transporting the material within or between the Parties’ territories to the location of the producer;
(ii) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both of the Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, including credit against duty or tax paid or payable;
(iii) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of renewable scrap or by-products;
(iv) the cost of processing incurred in the territory of a Party in the production of the non-originating material; and
(v) the cost of originating...
Value of Materials. The value of a material used in production of a good in a Party shall be the Cost, Insurance and Freight (CIF) value and shall be determined in accordance with Article VII of the GATT 1994 and the WTO Agreement on Customs Valuation, or, if this is not known and cannot be ascertained, the first ascertainable price known by the manufacturer to have been paid for the material in the Party.
