kadar se zadevno blago proizvaja le v raziskovalne, eksperimentalne, študijske in razvojne namene, se ta določba ne uporabi za določanje količine proizvodnje za ugotavljanje komercialne donosnosti ali pokritja stroškov za raziskave in razvoj;
when the products involved are manufactured purely for the purpose of research, experiment, study or development, this provision does not extend to quantity production to establish commercial viability or to recover research and development costs;