Article 1 Definitions

For the purpose of this Protocol:

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 (GATT) of 1994 (WTO Agreement on customs valuation);

6. (f)

   “ex‐works price” means the price paid for the product ex works to the manufacturer in the European Union or Ghana 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;

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 European Union or Ghana;

8. (h)

   “value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;

9. (i)

   “added value” means the ex‐works price minus the customs value of third country materials imported into the European Union, the ACP States which have at least provisionally applied an economic partnership agreement (EPA), or the Overseas Countries and Territories; if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or Ghana is taken into account;

10. (j)

    “chapters” and “headings” mean the chapters and the headings (four‐digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, (hereinafter referred to as “the Harmonized 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” means territories, including territorial waters;

14. (n)

    “OCTs” means the Overseas Countries and Territories as defined in Annex VIII to this Protocol;

15. (o)

    “Committee”, the Special Committee on Customs and Trade Facilitation as referred to in Article 34 of this Agreement.