Sainmhíniú act of working, processing, destroying, repairing or using goods Tagairt COM-FI, based on: Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code), Art. 4 (31), CELEX:32008R0450/EN
Nóta 31. ‘processing operations’ means any of the following:(a) the working of goods, including erecting or assembling them or fitting them to other goods;(b) the processing of goods;(c) the destruction of goods;(d) the repair of goods, including restoring them and putting them in order;(e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories)(reference: same as for the definition)