Division 1 For the purposes of this Section:

‘offshore installation’ means equipment and devices to be installed, or installed and stationary in the sea outside the statistical territory of any Member State;

‘goods delivered to offshore installations’ means the delivery of products for the crew, for the operation of engines, machines and other equipment of offshore installation;

‘goods to be used for the building of offshore installation’ means the delivery of durable goods to build a new or extend an existing offshore installation;

‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation, and goods obtained from the dismantling of the offshore installation; natural gas and electrical energy obtained or produced by offshore installations are not covered by the provisions under this Section but under the provisions of Section 26 and 27 respectively;

an offshore installation shall be deemed to belong to the Member State or non-member country if it is established in an area where the Member State or non-member country has exclusive rights to exploit that seabed or subsoil or has a right to authorise such exploitation.