...
- Manufacturing/assembly of goods (e.g., semiconductors)
- Oil refining, gold refining, etc.
- Conservation (e.g., by the addition of preservatives)
- Treatment (e.g., against parasites or rust)
- Mixing goods of different qualities to produce goods of a new quality
- Labelling of goods, providing the labels are part of a sale transaction; if not, labelling is a service
- Bottling of liquid (e.g., wine from barrels)
- Canning of goods (e.g., tinned food)
- Making up of textiles into products (e.g., clothing, handbags, curtains)
- Dilution or concentration of liquids (e.g., orange juice)
- Uranium enrichment
[1] See revised Kyoto Convention (RKC), Specific Annex F, Chapter 1, definition E3./F2. See also chaps. II and XVIII of this Manual.
[2] Also, according to most-favored-nation agreements, goods can be exempted from import duties and may be admitted through the customs procedure for goods declared for home use (free circulation); hence, the customs procedure used would not necessarily be an indication of a processing activity.
[3] This This list should not be considered prescriptive or complete; rather, it is a reference list of activities that could be regarded as constituting processing, depending on a country’s circumstances.