Paragraph 10 Neutral elements

In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

1. (a)

   energy and fuel;

2. (b)

   plant and equipment;

3. (c)

   machines and tools;

4. (d)

   goods which neither enter into the final composition of the product nor are intended to do so.