Definitions

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..... - For the purposes of this Chapter : (i) carrier refers to any vehicle for air, sea, and land transport; (ii) CIF price or CIF value refers to the price actually paid or payable to the exporter for the good when the good is loaded out of the carrier, at the port of importation. The price value includes the cost of the good, insurance and freight necessary to deliver the good to the named port ....

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.... in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices, and procedures; (vi) Harmonised System means the Harmonised Commodity Description and Coding System; (vii) identical and interchangeable materials mea....

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....nd buildings; (e) gloves, glasses, footwear, clothing, safety equipment, and supplies; (f) equipment, devices, and supplies used for testing or inspecting the goods; (g) catalysts and solvents; and any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be part of that production; (ix) material means ingred....