Paragraph 1 Definitions

For the purposes of this Appendix:

1. (a)

   ‘manufacture’ means any kind of working or processing including assembly or specific operations;

2. (b)

   ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

3. (c)

   ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

4. (d)

   ‘goods’ means both materials and products;

5. (e)

   ‘customs value’ means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

6. (f)

   ‘ex-works price’ means the price paid for the product ex-works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

7. (g)

   ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

8. (h)

   ‘value of originating materials’ means the value of such materials as defined in point (g) applied mutatis mutandis;

9. (i)

   ‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which originate in the other Party with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

10. (j)

    ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Appendix as ‘the Harmonised System’ or ‘HS’;

11. (k)

    ‘classified’ refers to the classification of a product or material under a particular heading;

12. (l)

    ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

13. (m)

    ‘territories’ includes territorial waters;

14. (n)

    ‘Party’ means one, several or all of the Member States of the European Union, the European Union or Andorra;

15. (o)

    ‘customs authorities’ means, for the European Union, any of the customs authorities of the Member States of the European Union.