Definitions

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....ing of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates, and aquatic plants, from seed stock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production, such as, regular stocking, feeding, protection from predators; (d) "carrier" means any vehicle for air, sea, or land transport. However, the carriage of product can be made through multimodal transport; (e) "CIF value" means the price actually paid or payable to the exporter for a product when the product is loaded out of the carrier, at the port of importation, including the cost of the product, insurance, and freight necessary to deliver the product to the named port of destinati....

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....d all costs necessary to bring the product onto the carrier; (k) "Fungible products or materials" means products or materials that are interchangeable for commercial purposes and whose properties are essentially identical; (l) "generally accepted accounting principles (GAAP)" means the recognised consensus of substantial authoritative support in the territory of a Party, with respect to the recording of revenues, expenses, costs, assets, and liabilities, the disclosure of information and the preparation of financial statements. These principles may encompass broad guidelines of general application as well as detailed standards, practices, and procedures; (m) "indirect material" means a material used in the product....

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....ietorship, or association; (p) "manufacture" refers to any kind of working or processing, or specific operations; (q) "material" means any ingredient, raw input, component or part that is used in the production of a product or physically incorporated into it; (r) "non-originating material" means any materials whose country of origin is a country other than the Parties (imported non-originating), any materials whose origin cannot be determined (undetermined origin) or a material that does not qualify as originating in accordance with these rules; (s) "originating material" means materials that qualify as originating in accordance with these rules; (t) "preferential tariff treatment" means the cust....