(1) In these Regulations “export price”, in relation to any goods, means the amount equal to the value which would be attributed to these goods if any duty of customs were chargeable thereon by reference to their value, less the amount equal to any costs, charges and expenses incurred in relation to the goods after leaving the port or place of export in the territory from which they were consigned to Saint Lucia which have been included in the value attributed as aforesaid.
(2) In these Regulations, any reference to the production of goods includes a reference to the getting of minerals and the taking of animals (including fish), and any reference to materials, except in regulation 4(3)(a), includes a reference to any products, parts or components used in the production of goods.