ARTICLE 8: EXPORT DRAWBACK
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8. Each Protocol Member State may refuse to accept as eligible for Economic Union Area tariff treatment goods which benefit from export drawback allowed by Protocol Member States in which the goods have undergone the processes of production which forms the basis of the claim to Economic Union Area origin. In applying this paragraph, each Protocol Member State shall accord the same treatment to imports consigned from all other Protocol Member States.
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For the purposes of this Article —
“export drawback” means any arrangement for the refund or remission, wholly or in part, of import duties applicable to imported materials:
Provided that the arrangement, expressly or in effect, allows refund or remission if certain goods or materials are exported, but not if they are retained for home use;
“remission” includes exemption for materials brought into free ports and other places which have similar customs privileges;
“duties” means —
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(i) all charges on or in connection with importation, except fiscal charges to which Article 7 applies, and
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(ii) any protective element in such fiscal charges;
“materials” includes products, parts and components used in the production of the goods;
“process of production” includes the application of any operation or process, with the exception of any operation or process which consists solely of one or more of the following: —
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(a) packing, wherever the packing materials may have been produced;
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(b) splitting up into lots;
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(c) sorting and grading;
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(d) marking; and
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(e) putting up into sets.