in which a covered product was produced, or (B) the last country in which a covered product was substantially transformed, as determined in a manner consistent with U.S. Customs and Border Protection procedures, directly prior to importation into the United States. (8) Covered component part The term covered component part means any component part which is itself a covered product. (9) Covered contributing part The term covered contributing part means any contributing part which is itself a covered product. (10) Covered entity The term covered entity means importer of record of a covered product at the time of the importation of such product. (11) Covered transforming part The term covered transforming part means any transforming part which is itself a covered product. (12) Domestic producer The term domestic producer means a producer which— (A) has filed their articles of incorporation in the United States, and (B) is not a subsidiary of an entity which is incorporated in a nonmarket economy country. (13) Export or development financing The term export or development financing means financing— (A) for the purposes of— (i) developing international production capacity, or (ii) securing the exportation of goods or technology manufactured in the United States (including technologies used to manufacture covered products), and (B) which is provided by— (i) the Department of Energy, (ii) the Department of Commerce, (iii) the Department of State, (iv) the Export-Import Bank of the United States, (v) the United States International Development Finance Corporation, (vi) the Trade and Development Agency, (vii) the United States Agency for International Development, or (viii) the Office of the United States Trade Representative. (14) Free trade agreement The term free trade agreement means an agreement with 1 or more countries which— (A) reduces or eliminates tariffs and non-tariff barriers between the countries party to such agreement, and (B) is approved by Congress. (15) Greenhouse Gas The term greenhouse gas has the