This is the production of goods in Jamaica by means of a process of manufacture, but does not include the production of goods which results from a process that consists primarily of any one or more of the following:
These are natural or primary goods which have not been worked or processed but the preservation of which is ensured during transportation or storage that their original characteristics are unaltered and remain substantially unaltered.
These are goods which have been transformed from their natural state by being worked or processed, but which have to undergo further working or be incorporated along with some other goods or material in the production of primary products or the manufacture of goods.
These are materials (excluding lubricating oils or fuel oil for use in internal combustion engines) and articles consumed or expended by a taxpayer directly in the process of the production of primary products or the manufacture of goods.
These are materials used to contain, protect, identify, preserver display primary products or manufactured goods.