Regulation 24 Part 4 interpretationI1I2

In this Part—

• “accompanied baggage on departure” means baggage which—

  1. (a)

     accompanies an individual when departing from the United Kingdom; or

  2. (b)

     would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;

• “containers” has the same meaning as in Article 1 of the Customs Convention on Containers, 1972, done at Geneva on 2 December 1972 under the auspices of the United Nations International Maritime Organisation M1;

• “non-commercial goods” means goods—

  1. (a)

     which are provided by one individual to another;

  2. (b)

     where no payment is made, directly or indirectly, for the goods by the recipient;

  3. (c)

     which are for the personal use of the recipient; and

  4. (d)

     which do not form part of a series of consignments of goods made between the individuals;

• “personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—

  1. (a)

     are intended for an individual's personal use;

  2. (b)

     are not exported for commercial purposes; and

  3. (c)

     do not form part of a series of consignments of goods exported by the qualifying departing traveller;

• “qualifying departing traveller” means an individual who—

  1. (a)

     is resident in the United Kingdom or the Isle of Man and is departing for a temporary stay outside the United Kingdom and the Isle of Man; or

  2. (b)

     is not resident in the United Kingdom or the Isle of Man and is departing after a temporary stay in the United Kingdom.