# Council Decision (EU) 2019/1355 of 15 July 2019 on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Côte d’Ivoire, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, Article 1: Definitions


For the purposes of this Protocol:
(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(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 (WTO Agreement on customs valuation);
(f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the European Union or in Côte d'Ivoire 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 paid which are, or may be, repaid when the product obtained is exported;
(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 European Union or in Côte d'Ivoire;
(h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
(i) ‘value added’ means the ex-works price of the products minus the customs value of materials imported from third countries into the European Union, the African States, the Carribean and the Pacific (hereafter called the ‘ACP countries’) having applied an Economic Partnership Agreement (EPA) at least on a provisional basis, or OCTs; if the customs value is not known or cannot be ascertained, account shall be taken of the first ascertainable price paid for the materials in the European Union or in Côte d'Ivoire;
(j) ‘chapters’ and ‘headings’ mean the chapters and the four-digit headings used in the nomenclature which makes up the Harmonised Commodity Description and Coding System (‘Harmonised System’ or ‘HS’);
(k) ‘classified’ refers to the classification of a product or material under a particular heading;
(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;
(m) ‘territories’ includes territorial waters;
(n) ‘OCT’ means the Overseas Countries and Territories as defined in Annex VIII to this Protocol;
(o) ‘Committee’ means the Special Committee on Customs and Trade Facilitation referred to in Article 34 of the stepping stone Economic Partnership Agreement between Côte d'Ivoire, of the one part, and the European Community and its Member States, of the other part, unless otherwise provided for.

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Source: https://www.legislation.gov.uk/eudn/2019/1355/attachment/2/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-1355/attachment-2/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.