The string given in he explanation: "bienes manufacturados o de segunda elaboración de recursos naturales" can, in my opinion, be translated as either a) manufactured goods or goods secondarily processed from natural resources, or b) goods (that are) manufactured or secondarily processed from natural resources.

Good undergo primary and secondary processing as described in the following:

(iii) products of primary or secondary processing of grains or of rice shall be determined by their respective grain or rice content, in accordance with the specifications set out in the Rules of Procedure;

Given text translation:

iii) la aportación de los productos de primera o segunda elaboración de cereales o arroz se determinará por su contenido respectivo de cereales o arroz, con arreglo a las especificaciones fijadas en el reglamento interno;
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...

Another example:

xvi) los "productos de segunda elaboración" incluyen:

- macarrones, espagueti y productos similares, y

- cualquier otro producto cuya manufactura implique la utilización de un producto de primera elaboración, que el Comité decida;


Given textual tanslation:

(xvi) "products of secondary processing" include:

- - macaroni, spaghetti and similar products, and
- - any other product, whose manufacture involves the use of a product of primary processing, which the Committee
may decide;
http://eur-lex.europa.eu/Notice.do?mode=dbl&lang=en&ihmlang=...
--

"Secondarily processed" is used in the following examples:

Method of fabricating a handlebar stem for a bicycle - Patent 6085405
by C Kao - 2000
iv) processing the secondarily processed form thus obtained into a finished ... 9 is a perspective view of a secondarily processed form according to the ...
www.freepatentsonline.com/6085405.html -

Process for producing wheat flour and wheat flour products ...
by H Ishikawa - 1997 - Lahat ng 2 mga bersyon
A process for producing a secondarily processed flour product with reduced ... (c) producing the secondarily processed flour product from said wheat flour ...
www.freepatentsonline.com/5695799.html

Hope this helps.