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Accessories, spare parts, and tools that are delivered with the goods and that form part of the goods' standard accessories, spare parts, or tools, are considered originating if the goods originate, and are disregarded in determining whether all the non-originating materials undergo any Annex 401 tariff change.

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World Customs Organization

Most origin provisions contain guidelines how - for origin determination purposes - to deal with such accessories, spare parts or tools which are dispatched with the machinery, equipment, vehicles.

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