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

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

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

‘goods’ means both materials and products;

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

‘ex-works price’ in the list in Annex 15 means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that 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;

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

‘value of materials’ in the list in Annex 15 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 the beneficiary country within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this sub-paragraph shall be applied mutatis mutandis;

‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the headings and ‘sub-headings’ (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System;

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

‘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 document, by a single invoice.