63. Interpretation of this Part

For the purposes of this Part, unless the context otherwise requires

"commencement day", in relation to an international trading company, means the date specified in the certificate issued to the company as the date from which that company shall be entitled to tax relief under this Part;

11export sales" means export sales free on board but shall exclude the cost of samples, gifts, test-market materials, trade exhibits and other promotional materials;

"international trading company" means a corilpany which has been issued with a certificate under section 64;

"qualifying commodities" means any commodity in respect of which one or more certificates of origin or other documents have been issued by the

Minister for the purpose of the export of such commodity;

"qualifying manufactured goods" means Brunei Darussalam manufactured goods in respect of which one or more certificates of origin or other documents indicating that the goods are manufactured in Brunei

Darussalam have been issued by the Minister for the purpose of the export of such goods;

"relevant export sales" means the export sales of an international trading company in respect of qualifying manufactured goods and Brunei

Darussalam domestic produce or in respect of qualifying commodities, as the case may be;

"Brunei Darussalam domestic produce" means prawns, fish (including aquarium fish), chicken, ornamental plants and orchids produced in Brunei

Darussalam and such other domestic produce as may be approved by the

Minister.

International trading company.