Division DEFINITIONS

For the purposes of this Annex:

1. (a)

   the term ‘reimportation in the same state’ means the customs procedure under which goods which were exported and were in free circulation or were compensating products may be taken into home use free of import daties and taxes, provided that they have not undergone any manufacturing, processing or repairs, abroad. Any sums chargeable as a result of repayment or remission of or conditional relief from duties and taxes or of any subsidies or other amounts granted at exportation, must be paid;

2. (b)

   the term ‘clearance for home use’ means the customs procedure which provides that imported goods may remain permanently in the customs territory. This procedure implies the payment of any import duties and taxes chargeable and the accomplishment of all the necessary customs formalities;

3. (c)

   the term ‘import duties and taxes’ means the customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

4. (d)

   the term ‘export duties and taxes’ means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the exportation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

5. (e)

   the term ‘goods exported with notification of intended return’ means goods specified by the declarant as intended for reimportation, in respect of which identification measures may be taken by the customs to facilitate reimportation in the same state;

   Note:

   Goods exported with notification of intended return may be regarded as placed under a customs procedure described as ‘temporary exportation’;

6. (f)

   the term ‘goods in free circulation’ means goods which may be disposed of without customs restriction;

7. (g)

   the term ‘compensating products’ means the products obtained during or as a result of the manufacturing, processing or repair of the goods temporarily admitted for inward processing;

8. (h)

   the term ‘goods declaration’ means a statement made in the form prescribed by the customs, by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs require to be declared for the application of that procedure;

9. (ij)

   the term ‘person’ means both natural and legal persons, unless the context otherwise requires.