Article 10

For the purposes of Articles 6 to 9, the products used unprocessed in the manufacture of exported goods shall be considered as actually used.

Where, during one of the stages of manufacture of such goods, a basic product is itself processed into another more elaborate basic product and used at a later stage, only the latter basic product shall be considered as actually used.

The quantities of products actually used, within the meaning of paragraph 1, shall be determined for each of the goods exported.

By way of derogation from paragraphs 1, 2 and 3, in the case of regular exports of goods manufactured by a particular undertaking under clearly defined technical conditions and having constant characteristics and quality, those quantities may, upon agreement with the competent authorities, be determined either from the manufacturing formula for the goods or from the average quantities of product used over a specified period in the manufacture of a given quantity of these goods. The quantities of products thus determined shall remain the basis of calculation so long as there is no change in the conditions under which the goods are manufactured.

Except in the case of a formal authorisation given by the competent authority, the quantities of products thus determined shall be confirmed at least once a year.