PROCLAMATION 6641—DEC. 15, 1993 108 STAT. 5149 Annex I (con.) -1 2- (B) In the event that there Is no transaction value or the transaction value of the material is unacceptable under section 402(b) of the Tariff Act of 1930, as amended, be determined in accordance with subsections (c) through (h), inclusive, of such section; and (C) where not included under subdivision (A) or (B), include-- (1) freight, insurance, packing and all other costs incurred in transporting the material to the location of the producer; (2) duties, taxes and customs brokerage fees on the material that were paid in the territory of Canada, Mexico, and/or the United States; and (3) 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. (viii) Except for goods described in subdivision (d)(i) of this note, the producer of a good may, for purposes aif calculating the regional value content of the good, designate any self-produced material (other than a component, or material thereof, identified in Annex 403.2 to the NAFTA) used in the production of the good as an intermediate material; provided that if the intermediate material is subject to a regional value-content requirement, no other self-produced material that is subject to a regional value-content requirement and is used in the production of that intermediate material may be designated by the producer as an intermediate material. (ix) The value of an intermediate material shall be-- (A) the total cost Incurred with respect to all goods produced by the producer of the good that can be reasonably allocated to that intermediate material; or (B) the aggregate of each cost that is part of the total cost incurred with respect to the intermediate material that can be reasonably allocated to that intermediate mat erial. (x) The valtw of an indirect material shall be based on the Generally Accepted Accounting Principles applicable in the territory of Canada, Mexico, and/or the United States in which the good is produced.
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