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    <description>Determination of origin for goods in declared preferential territories depends on Rule 3 definitions: other preferential area means a declared country or territory; expenditure on material is the manufacturer&#039;s factory cost of material including containers but excluding royalties; factory or works cost is the manufacturer&#039;s production cost at the works including interior packing but excluding manufacturer/exporter profit, exterior packing, carriage to port and export incidental charges; undefined terms adopt meanings from the referenced Customs legislation.</description>
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