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Definitions For the purposes of this Regulation:

(a) "manufacture" means any kind of working or processing including assembly or specific operations;

(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) "product" means the product obtained, even if it is intended for later use in another manufacturing operation;

(d) "goods" means both materials and products;

(e) "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);

(f) "ex-works price" means the price paid for the product ex-works to the manufacturer in the Community or Ceuta and Melilla 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 which are, or may be, repaid when the product obtained is exported;

(g) "value of materials" 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 Community or Ceuta and Melilla;

(h) "value of originating materials" means the value of such materials as defined in point (g) applied mutatis mutandis;

(i) "added value" means the ex-works price of the products, minus the customs value of each of the materials incorporated which originate in the countries referred to in Articles 3 and 4 or, where the customs value is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or Ceuta and Melilla;

(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, hereinafter referred to as the "Harmonised System" or "HS";

(k) "consignment" means products which are either sent simultaneously from one exporter to one consignee or transported under a single transport document from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(l) "territories" means the territories, including territorial waters. The expression "classified" shall refer to the classification of a product or material under a particular heading.