Page:United States Statutes at Large Volume 69.djvu/467

 69 S T A T. ]

PUBLIC LAW 196-AUG. 1, 1955

be applicable to a like article if imported from that foreign country which is entitled to the lowest rate, or the lowest aggregate of rates, of ordinary customs duty with respect to such like article. " (h) The term 'Philippine duty' means the rate or rates of ordinary customs duty which (at the time and place of entry, or withdrawal from warehouse, in the Philippines for consumption, of the United States article) would be applicable to a like article if imported from that foreign country which is entitled to the lowest rate, or the lowest aggregate of rates, of ordinary customs duty with respect to such like article, " (i) The term 'internal tax' includes an internal fee, charge, or exaction, and includes— "(1) The tax imposed by Section 4581 of the Internal Revenue Code of the United States which is set forth as Annex VIII to this Agreement, with respect to an article, merchandise, or combination, ten per centum or more of the quantity by weight of which consists of, or is derived directly or indirectly from, one or more of the oils, fatty acids, or salts specified in Section 4511 of such Code which is set forth as Annex VII to this Agreement; and the tax imposed by Section 4501(b) of such Code which is set forth as Annex IX to this Agreement; and "(2) Any other tax, fee, charge, or exaction, imposed on or in connection with importation unless the law of the country imposing it designates or imposes it as a customs duty or contains a provision to the effect that it shall be treated as a duty imposed under the customs laws. "2. For the purposes of Subparagraphs (g) and (h) of Paragraph 1 of this Protocol— " (a) If an article is entitled to be imported from a foreign country free of ordinary customs duty, that country shall be considered as the country entitled to the lowest rate of ordinary customs duty with respect to such article; and " (b) A reduction in ordinary customs duty granted any country, by law, treaty, trade agreement, or otherwise, with respect to any article, shall be converted into the equivalent reduction in the rate of ordinary customs duty otherwise applicable to such article. "3. For the purposes of Paragraphs 1 and 2 of Article IV, any material, used in the production of an article, shall be considered as having been used in the production of an article subsequently produced, which is the product of a chain of production in the course of which an article, which is the product of one stage of the chain, is used by its producer or another person, in a subsequent stage of the chain, as a material in the production of another article. "4. The terms 'includes' and 'including' when used in a definition contained in this Agreement shall not be deemed to exclude other things otherwise within the meaning of the term defined." SEC. 202. MODIFICATION OF TEXT OF REVISED AGREEMENT.

The text of the revised agreement which is set forth in section 201 may be modified before the agreement authorized by such section is signed, but only— (1) to the extent necessary (A) to correct errors, (B) to correct

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