direct taxesmeans taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property,
governmentmeans a government or any public body within the territory of the country of origin or export;
import chargesmeans tariffs, duties, and other fiscal charges not elsewhere enumerated in this footnote that are levied on imports,
indirect taxesmeans sales, excise, turnover, value added, franchise, stamp, transfer, inventory and equipment taxes, border taxes and all taxes other than direct taxes and import charges,
like productmeans a product which is identical, that is to say, alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration;
objective criteria or conditionsmeans criteria or conditions which are neutral, which do not favour certain enterprises over others, and which are economic in nature and horizontal in application, such as number of employees or size of enterprise.
remission or drawbackincludes the full or partial exemption or deferral of import charges.
wasterefers to that portion of a given input which does not serve an independent function in the production process, is not consumed in the production of the exported product (for reasons such as inefficiencies) and is not recovered, used or sold by the same manufacturer.