classifiedrefers to the classification of a product or material under a particular heading;
consignmentmeans 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;
customs valuemeans 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 pricemeans the price paid for the product ex works to the manufacturer in the Community or in the ESA States 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;
goodsmeans both materials and products;
manufacturemeans any kind of working or processing including assembly or specific operations;
materialmeans any ingredient, raw material, component or part, etc., used in the manufacture of the product;
natural fibresincludes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
other ACP Statesshall mean the States listed below:
overseas countries and territoriesshall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
productmeans the product being manufactured, even if it is intended for later use in another manufacturing operation;
territoriesincludes territorial waters;
value of materialsmeans 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 Community or in the ESA States;
value of originating materialsmeans the value of such materials as defined in subparagraph (g) applied mutatis mutandis;