(2)

Article 1 is replaced by the following: ‘ARTICLE 1 Definitions 1. For the purposes of this Protocol: (a) “ASEAN country” means a member state of the Association of Southeast Asian Nations which is not a Party to this Agreement; (b) “chapters” and “headings” and “sub-headings” mean the chapters, the headings (four digit codes) and sub-headings (six digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as the “Harmonized System” or “HS”; (c) “classified” refers to the classification of a product or material under a particular chapter, heading, or sub-heading of the Harmonized System; (d) “consignment” means products which are either sent simultaneously from one consignor to one consignee or covered by a single transport document covering their shipment from the consignor to the consignee or, in the absence of such a document, by a single invoice; (e) “customs value” means the value as determined in accordance with the Customs Valuation Agreement; (f) “ex-works price” means the price paid for the product ex-works to the manufacturer 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. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Union or in Singapore, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term “manufacturer” may refer to the enterprise that has employed the subcontractor. (g) “exporter” means a person, located in a Party, who, in accordance with the requirements in the laws and regulations of the Party, exports or produces the originating product and who may make out a statement on origin; (h) “fungible materials” means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product; (i) “goods” means both materials and products; (j) “juridical person” means any legal entity duly constituted or otherwise organised under applicable law, whether for profit or otherwise, and whether privately-owned or governmentally-owned, including any corporation, trust, partnership, joint venture, sole proprietorship, or association; (k) “manufacture” means any kind of working or processing including assembly; (l) “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (m) “person” means a natural person or juridical person; (n) “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation; (o) “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 Union or in Singapore.’