(b) the same class of motor vehicles produced in the same
plant in the territory of a Party;
(c) the same model line of motor vehicles produced in the
territory of a Party; or
(d) the basis described in Annex 403.4.
5. In calculating the regional value content for any or all goods provided for in a tariff provision listed in Annex 403.1 produced in the same plant, the producer of the good may:
(a) average its calculation
(i) over the fiscal year of the motor vehicle producer to whom the good is sold, or over any quarter or month, or
(ii) over its fiscal year, if the good is sold as an after-market part;
(b) calculate the average referred to in subparagraph (a)
separately for any or all goods sold to one or more
motor vehicle producers; and
(c) with respect to any calculation under this paragraph,
calculate separately those goods that are exported to
the territory of one or more of the Parties.
6. Notwithstanding Annex 401.1,