Regulation 2 Interpretation

In these Regulations—

• “the Commissioners” mean the Commissioners of Customs and Excise;

• “the Council Regulation” means the Council Regulation (EEC) 2913/92 establishing the Community Customs Code M1;

• “customs declaration” has the meaning given by Article 4(17) of the Council Regulation;

• “electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

  1. (a)

     F1by means of electronic communications network, or

  2. (b)

     by other means but while in an electronic form;

• “export” means the customs procedure for export described in Articles 4(16), 161 and 162 of the Council Regulation;

• “official system” means a system operated by the Commissioners for the acceptance of an electronic communication containing information in connection with the completion of a customs procedure.