第十一条 适用《中新自贸协定》项下产品特定原产地规则中税则归类改变标准确定原产地的货物，与该货物一起申报进出口的附件、备件、工具、说明书或者其他信息材料，在《税则》中与该货物一并归类，并且不单独开具发票的，其原产地不影响货物原产地的确定。

适用《中新自贸协定》项下产品特定原产地规则中区域价值成分标准确定原产地的货物，与该货物一起申报进出口的附件、备件、工具、说明书或者其他信息材料在正常数量和价格之内的，该附件、备件、工具、说明书或者其他信息材料的价格应当作为原产材料或者非原产地材料予以计算。

Article 11 In the case of goods whose origin is subject to a criterion of tariff classification change set out in the Product Specific Rules of Origin of the FTA, accessories, spare parts, tools, instructional and information materials presented with the goods upon importation or exportation shall not affect the determination of origin of the goods, provided that they are classified with the goods under the Customs Tariff and are not invoiced separately from the goods.

In the case of goods whose origin is subject to an RVC requirement set out in the Product Specific Rules of Origin of the FTA, the value of the accessories, spare parts, tools, instructional and information materials presented with the goods upon importation or exportation shall be taken into account as originating materials or non-originating materials, as the case may be, in calculating the RVC of the goods, provided that the quantities and values of the said accessories, spare parts, tools, instructional and information materials are customary for the goods. 

第十二条 在确定货物的原产地时，货物生产、测试或者检验过程中使用，本身不构成该货物物质成分的下列材料或者货品，其原产地不影响货物原产地的确定：

（一）燃料、能源、催化剂及溶剂；

（二）用于测试或者检验货物的设备、装置及用品；

（三）手套、眼镜、鞋靴、衣服、安全设备及用品；

Article 12 In determining whether a good is an originating good, the origin of the following materials or goods used in the production, testing or inspection of the good but not physically incorporated into the good shall not affect the determination of origin of the good:

(a) fuel, energy, catalysts and solvents;

(b) equipment, devices and supplies used for testing or inspecting the good;

(c) gloves, glasses, footwear, clothing, safety equipment and supplies;

（四）工具、模具及型模；

（五）用于维护设备和建筑的备件及材料；

（六）在生产中使用或者用于运行设备和维护厂房建筑的润滑剂、油（滑）脂、合成材料及其他材料；

（七）在货物生产过程中使用，未构成该货物物质成分，但能够合理表明其参与了该货物生产过程的任何其他货物。

(d) tools, dies and moulds;

(e) spare parts and materials used in the maintenance of equipment and buildings;

(f) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and factory buildings; and

(g) any other goods that are not physically incorporated into the good but whose use in the production of the good can be reasonably demonstrated to be a part of that production.