‘ex-works price’ means the price paid for the product ex works to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
ciallaíonn “praghas díreach ón monarcha” an praghas a íoctar as an táirge díreach ón monarcha leis an monaróir a ndéantar an t-oibriú deireanach nó an phróiseáil dheireanach ina ghnóthas, ar choinníoll go bhfuil luach na n-ábhar uile arna n-úsáid cuimsithe sa phraghas sin, lúide aon chánacha inmheánacha a aisíoctar, nó is féidir a aisíoc, nuair a dhéantar an táirge sin a fuarthas a onnmhairiú;