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1. Where the Lists A and B referred to in Article 5 provide that goods obtained in the Community or in Iceland shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such percentage shall be:

— on the one hand,

— as regards products whose importation can be proved: their customs value at the time of importation;

— as regards products of undetermined origin: the earliest ascertainable price paid for such products in the territory of the Contracting Party where manufacture takes place;

— and on the other hand, the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation. This Article also applies for the implementation of Articles 2 and 3.

2. Where Articles 2 and 3 apply, ‘added value acquired’ shall be understood as meaning the difference between the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation from the country concerned or from the Community and the customs value of all the products imported and worked or processed in that country or in the Community.