Definitions.

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.... context otherwise requires,- (a) "agreement on customs valuation" means provisions of Part I of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade, 1994 in Annex 1A to the World Trade Organisation Agreement; (b) "exporter" means a natural or juridical person located in an exporting Party who exports a good from the exporting Party; (c) "factory ships o....

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....ginating goods of a Party" or "fungible originating materials of a Party" respectively means originating goods or materials of a Party that are interchangeable for commercial purposes, whose properties are essentially identical; (e) "Generally Accepted Accounting Principles" means the recognised consensus or substantial authoritative support within a Party at a particular time as to which economi....

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....originating material" means any materials whose country of origin is other than the Parties; (j) "indirect materials" means goods used in the production, testing or inspection of another good but not physically incorporated into the good, or goods used in the maintenance of buildings or the operation of equipment associated with the production of another good, including,- (i) fuel and energy; (....