### Question
How does CUSTOMS PROVISIONS define indirect material?


### Answer
Under *19 U.S.C. § 4531*, **indirect material** is defined as:

> a material used or consumed in the production, testing, or inspection of a good but not physically incorporated into the good, or a material used or consumed in the maintenance of buildings or the operation of equipment associated with the production of a good, including—


(A) fuel and energy

#### Citation:
  - *19 U.S.C. § 4531*
  - Heading: **CHAPTER 29-UNITED STATES&ndash;MEXICO&ndash;CANADA AGREEMENT IMPLEMENTATION > SUBCHAPTER II-CUSTOMS PROVISIONS**

