(a)	wholly obtained goods produced in the territory of that Party;
(b)	wholly manufactured in that Party from one or more of the following:
	(i) unmanufactured raw products; (ii) waste and scrap produced in the territory of either Party; (iii) materials wholly manufactured within the territory of either Party; and/or (iv) materials that are determined by both Parties to be materials meeting the requirements of Article 3.1(b)(iii);
(c)	goods partly manufactured in that Party, provided that the last process of manufacture was performed in the territory of that Party by, or on behalf of, the principal manufacturer and the allowable cost to manufacture the goods is not less than the 30% or 50% of the total cost to manufacture the goods. Hence, all products need only fulfil a general rule of a specified threshold of local value content of either 30% or 50%. The list of goods subject to 30% threshold is found in Annex 2D. As Australia is based on ex-factory cost, it is calculated using the local value add.  The formula is shown below.
	Local Value Add (%) = ("Local" raw material costs + Direct labour costs + Direct overhead cost) x 100% ------------------------------------------------------------------ Ex-Factory Cost

Outward Processing

The ROO take into account current and future production trends in Singapore. The ROO acknowledge the unique production pattern of Singapore currently, whereby certain stages of the production of the products are outsourced to lower cost centres (i.e. parts and components are shuttled to and from Singapore at various stages of
production).

A review mechanism exists to take into account further technological developments which may impact on the manufacturing patterns of companies, and hence, the ROO.