Regulation 3 I1

In these Regulations—

• “the Act” means the Customs and Excise Management Act 1979;

• “approved place” —

  1. (a)

     in relation to imported goods means a place approved by the Commissioners under section 20 or 25 of the Act for F1facilitating the administration, collection or enforcement of any duty of customs, and

  2. (b)

     in relation to goods intended for export means a place appointed under section 159 of the Act for the examination of goods which is approved by the Commissioners under section 31 of the Act for the examination of such goods before their movement to a place of exportation;

• “the loader” F2means the owner of the F3vehicle in which the goods are to be exported or a person appointed by him;

• “place of importation” and “place of exportation” shall, where appropriate, include a free zone;

• “removal” means a movement of goods which is authorised under these Regulations and “remove” and “removed” shall be construed accordingly;

• “removal document” means a document to be obtained from or approved by the Commissioners made in such form and containing such particulars as the Commissioners may direct under section 31(2A) of the Act and for the purpose of regulation 16 shall include a copy of the application referred to in regulations 5 F4... and 7 stamped by the proper officer.