Regulation 16A Reliefs etc. – interpretationF1I1I2I3

In this Chapter—

• “applicable de minimis state aid limit” has the meaning given in regulation 16E(2);

• “claim for relief” means a claim made in accordance with Section 2 that relief be granted in respect of goods;

• “claimant” means a person who makes a claim for relief;

• “customs declaration” has the meaning given in Article 5(12) of the UCC;

• “eligibility criteria” means the criteria described in regulation 16E(1);

• F2...

• “principal” has the meaning given in regulation 16C(1);

• “relief” means relief, calculated in accordance with regulation 16I, from a liability to duty under section 30A(3) or 40A(1) F3of the Act;

• “relief agent” has the meaning given in regulation 16C(1);

• F4“single undertaking”, in relation to a person, has the meaning in the legislation referred to in the sub-paragraph of regulation 16E(2) which applies in relation to that person;

• F5“undertaking lead” has the meaning given in regulation 16CA.