| (a) |
In determining whether a good is an originating good in the Republic, any neutral element as defined in paragraph (b) shall be disregarded. |
| (b) |
Neutral element means a good used in the production, testing or inspection of another good but not physically incorporated into that good by itself including— |
| (i) |
fuel, energy, catalysts and solvents; |
| (ii) |
plant, equipment and machinery, including devices and supplies used for testing or inspecting the goods; |
| (iii) |
gloves, glasses, footwear, clothing, safety equipment and supplies; |
| (iv) |
tools, dies and moulds; |
| (v) |
spare parts and materials used in the maintenance of equipment and buildings; |
| (vi) |
lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and |
| (vii) |
other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production. |
[Part 6 Rule 46A6.09 inserted by Notice No. R. 7522, GG54755, dated 28 May 2026 - retrospectively with effect from 1 May 2026]
Patents Act, 1978
