Section 5 Meaning of “country of origin”, and adjustments of rules as to export price and fair market price.

For the purposes of this Act “country of origin”, F1shall be determined in accordance with the rules on the common definition of the concept of origin which are for the time being applicable in accordance with any Community instrument for the purposes of the uniform application of the Common Customs Tariff.

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Where a country is to be regarded F3in accordance with subsection (1) above as the country of origin of any goods, and some stage in the production of the goods, or of any components or materials incorporated in the goods, was carried out after they last left the country, then F4for the purpose of determining in accordance with section 3 or section 4 above the export price of the goods from that country, or their fair market price in it, . . . F5 —