classifiedmeans the classification of a good under a particular heading or subheading of the Harmonised System;
consignmentmeans products which are either:
customs valuemeans the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);
ex-works pricemeans the price paid for the product ex works to the manufacturer in the Contracting Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.
fungible productmeans material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;
goodmeans both material and product;
manufacturemeans any kind of working or processing, including assembly;
manufacturerrefers to the enterprise that has employed the subcontractor.
materialmeans any ingredient, raw material, component or part, etc., used in the manufacture of the product;
maximum content of non-originating materialsmeans the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product.
productmeans the product being manufactured, even if it is intended for later use in another manufacturing operation;
territoryincludes the land territory, internal waters and the territorial sea of a Contracting Party;
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 exporting Contracting Party.