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  • 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.