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processing operations

as defined in Regulation (EU) 2026/2108 of the European Parliament and of the Council of 16…, Article 5, point (63) (Definitions)

any of the following: (a) the working of goods, including erecting, assembling or fitting those goods to other goods; (b) the processing of goods; (c) the destruction of goods; (d) the repair of goods, including restoring and putting those goods in order; (e) the use of goods which are not to be found in the processed products but which allow or facilitate the production of those products, even if such goods are entirely or partially used up in the process (production accessories)

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