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Art. 52e

232.111TmPOFederal Council OrdinanceApr 1, 1993Original source
  1. The following costs are considered as manufacturing costs under Article 48c paragraphs 1 and 2 TmPA:
    1. research and development costs;
    2. material costs;
    3. production costs including costs for the quality assurance and certification which are prescribed by law or standardised in an economic sector.
  2. Costs incurred after the conclusion of the production process are not considered to be manufacturing costs.

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