Wholly Obtained or Produced Goods
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....ods shall be considered to be wholly obtained or produced in the territory of one or both of the Parties, namely:- (a) plant and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi, algae and live plants grown and harvested, picked, or gathered there; (b) live animals born and raised there; (c) goods obtained from live animals born and raised there; ....
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....eferred to in clause (f); (h) goods other than fish, shellfish and other marine life extracted or taken from the sea-bed or subsoil beneath the sea-bed outside the territorial sea of a Party: Provided that the Party has rights to exploit such sea-bed or subsoil beneath the sea-bed in accordance with relevant international law; (i) waste and scrap derived from production ....
TaxTMI