RULE 5 APPLICATION OF PERCENTAGE OF IMPORTED MATERIALS AND VALUE ADDED CRITERION For the purpose of sub-paragraphs (a) and (b) of paragraph 1 of Rule 2 of this Annex: a) any material which meet the condition specified in sub-paragraph (a) of paragraph 1 of Rule 2 of this Annex shall be regarded as containing - no elements imported from outside the Member States; b) the value of any materials which can be identified as having been imported from outside the Member States shall be their c.i.f. value accepted by the Customs authorities on clearance for home consumption, or on temporary admission at the time of last importation, into the Member States where they were used in a process of production, less the amount of any transport costs incurred in transit through other Member States; c) if the value of any materials imported from outside the Member States cannot be determined in accordance with paragraph (b) of this Rule, their value shall be the earliest ascertainable price paid for them in the Member States where they were used in a process of production; and d) if the origin of any materials cannot be determined, such materials shall be deemed to have been imported from outside the Member States and their value shall be the earliest ascertainable price paid for such material in the Member State where they were used in a process of production. RULE 6 UNIT OF QUALIFICATION