Overheads. Subject to paragraphs (p) to (x) below, expenditure under this heading comprises the following costs incurred in connection with manufacturing: a) inspecting and testing materials and goods; b) insuring real property, plant, equipment and materials used in the production of the goods; insuring work in progress and finished goods; liability insurance; accident compensation; insurance against consequential loss from accident to plant and equipment; c) dies, moulds, tooling, and the depreciation, maintenance and repair of plant and equipment, whether or not these items originate within the territory of a Party; d) interest payments for plant and equipment; e) research, development, design and engineering; f) rent, leasing, mortgage interest, depreciation on buildings, maintenance, repair, rates and taxes for real property used in the production of the goods; g) leasing of plant and equipment, whether or not these items originated within a Party; h) materials and supplies not being directly incorporated into the manufactured goods (e.g. energy, fuel, water, lighting, lubricants, rags), whether or not these items originated within a Party; i) storage of materials and goods at the factory or works; j) royalties or licenses in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods; k) subscriptions to standards institutions and industry and research associations; l) factory security, provision of medical care (e.g. first aid kits and medical supplies), cleaning services, cleaning materials and equipment, training materials, disposal of waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not recovered by returns; m) computer facilities allocated to the process of manufacture of the goods; n) contracting-out parts of the manufacturing process within the territory of the Parties; o) employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified under paragraphs 5 and 6. Expenditure under this heading does not include the following: p) costs relating to the general expense of doing business, such as the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, and insurance; q) costs for telephone, mail, and other means of communication; r) the cost of shipping and airfreight containers; s) the cost of conveying, insuring, or shipping the goods after their manufacture is completed; t) royalty payments relating to a licensing agreement to distribute or sell the goods; u) rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes and rates for real property used by personnel charged with administrative functions; v) international travel expenses, including fares and accommodation; w) manufacturer's profits, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture; x) any other costs and expenses incurred after the completion of the manufacture of the goods. For the purpose of these Notes:
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Overheads. Subject to paragraphs (p) to (x) below, expenditure under this heading comprises the following costs incurred in connection with manufacturing:
a) inspecting and testing materials and goods;
b) insuring real property, plant, equipment and materials used in the production of the goods; insuring work in progress and finished goods; liability insurance; accident compensation; insurance against consequential loss from accident to plant and equipment;
c) dies, moulds, tooling, and the depreciation, maintenance and repair of plant and equipment, whether or not these items originate within the territory of a Party;
d) interest payments for plant and equipment;
e) research, development, design and engineering;
f) rent, leasing, mortgage interest, depreciation on buildings, maintenance, repair, rates and taxes for real property used in the production of the goods;
g) leasing of plant and equipment, whether or not these items originated within a Party;
h) materials and supplies not being directly incorporated into the manufactured goods (e.g. energy, fuel, water, lighting, lubricants, rags), whether or not these items originated within a Party;
i) storage of materials and goods at the factory or works;
j) royalties or licenses in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods;
k) subscriptions to standards institutions and industry and research associations;
l) factory security, provision of medical care (e.g. first aid kits and medical supplies), cleaning services, cleaning materials and equipment, training materials, disposal of waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not recovered by returns;
m) computer facilities allocated to the process of manufacture of the goods;
n) contracting-contracting out parts of the manufacturing process within the territory of the Parties;
o) employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified under paragraphs 5 and 6. Expenditure under this heading does not include the following:
p) costs relating to the general expense of doing business, such as the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, and insurance;
q) costs for telephone, mail, and other means of communication;
r) the cost of shipping and airfreight containers;
s) the cost of conveying, insuring, or shipping the goods after their manufacture is completed;
t) royalty payments relating to a licensing agreement to distribute or sell the goods;
u) rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes and rates for real property used by personnel charged with administrative functions;
v) international travel expenses, including fares and accommodation;
w) manufacturer's ’s profits, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture;
x) any other costs and expenses incurred after the completion of the manufacture of the goods. For the purpose of these Notes:.
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Overheads. Subject to paragraphs (p) to (x) below, expenditure under this heading comprises the following costs incurred in connection with manufacturing:
a) inspecting and testing materials and goods;
b) insuring real property, plant, equipment and materials used in the production of the goods; insuring work in progress and finished goods; liability insurance; accident compensation; insurance against consequential loss from accident to plant and equipment;
c) dies, moulds, tooling, and the depreciation, maintenance and repair of plant and equipment, whether or not these items originate within the territory of a Party;
d) interest payments for plant and equipment;
e) research, development, design and engineering;
f) rent, leasing, mortgage interest, depreciation on buildings, maintenance, repair, rates and taxes for real property used in the production of the goods;
g) leasing of plant and equipment, whether or not these items originated within a Party;
h) materials and supplies not being directly incorporated into the manufactured goods (e.g. e .g. energy, fuel, water, lighting, lubricants, rags), whether or not these items originated within a Party;
i) storage of materials and goods at the factory or works;
j) royalties or licenses in respect of patented machines or processes used in the manufacture of the goods, or in respect of the right to manufacture the goods;
k) subscriptions to standards institutions and industry and research associations;
l) factory security, provision of medical care (e.g. first aid kits and medical supplies), cleaning services, cleaning materials and equipment, training materials, disposal of waste, safety and protective clothing and equipment, and the subsidisation of a factory cafeteria to the extent not recovered by returns;
m) computer facilities allocated to the th e process of manufacture of the goods;
n) contracting-out parts of the manufacturing process within the territory of the Parties;
o) employee transport, factory vehicle expenses, and any tax in the nature of a fringe benefits tax payable on a cost specified under paragraphs 5 and 6. Expenditure under this heading does not include the following:
p) costs relating to the general expense of doing business, such as the cost of providing executive, financial, sales, advertising, marketing, accounting and legal services, and insurance;
q) costs for telephone, mail, and other means of communication;
r) the cost of shipping and airfreight containers;
s) the cost of conveying, insuring, or shipping the goods after their manufacture is completed;
t) royalty payments relating to a licensing agreement to distribute or sell the goods;
; u) rent, mortgage interest, depreciation on buildings, property insurance premiums, maintenance, repair, taxes and rates for real property used by personnel charged with administrative functions;
v) international travel expenses, including fares and accommodation;
w) manufacturer's profits, or the profit or remuneration of any trader, agent, broker, or other person dealing in the goods after their manufacture;
x) any other costs and expenses incurred after the completion of the manufacture of the goods. For the purpose of these Notes:.
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