What are the criteria used to determine a ‘manufacturer’?

What are the criteria used to determine a ‘manufacturer’?

As of January 1, 2014, goods will not be regarded as having been ‘manufactured’ if the process of making the item relied almost exclusively on any of the following processes:

  1. dividing (including cutting), purifying, drying, mixing, sorting, packaging, branding, testing or applying any other similar process to a product, produce or material that is acquired in bulk so as to prepare that product, produce or material for sale or distribution, or any combination of such processes;
  2. applying methods of preservation, maturation or other similar treatment to any foodstuffs or any combination of such processes;
  3.  cooking, baking or otherwise preparing food or drink for human consumption which is intended to be consumed, at or about the time it is prepared, whether or not in the building or structure in which it is prepared or whether or not in the building to which it is delivered after being prepared,
  4. improving or altering any articles or materials without imposing on them a change in their character, or
  5. repairing, refurbishing, reconditioning, restoring or other similar processing of any articles or materials, or any combination of such processes.

Goods that had required, to some level, the above listed processes but had also benefited from other methods of production can benefit from the definition of ‘manufactured’ and as such as eligible for duty-free importation under the Productive Inputs Relief (PIR) system.