### Question
What is the definition of indirect material?


### Answer
The definition of **indirect material** is as follows in *19 U.S.C. § 4033*:

> a good used in the production, testing, or inspection of a good but not physically incorporated into the good, or a good used 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. § 4033*
  - Heading: **CHAPTER 26-DOMINICAN REPUBLIC-CENTRAL AMERICA FREE TRADE > SUBCHAPTER II-CUSTOMS PROVISIONS**

