OpenLegislation

Division Definitions

United Kingdom

Original text. Later amendments are not shown.

For the purposes of this Annex:

  1. (a)

    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 an import duties and taxes chargeable and the accomplishment of all the necessary customs formalities;

  2. (b)

    the term ‘import duties and taxes’ means 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;

  3. (c)

    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;

  4. (d)

    the term ‘declarant’ means the person who signs a goods declaration or in whose name it is signed;

  5. (e)

    the term ‘checking of the goods declaration’ means the action taken by the customs to satisfy themselves that the goods declaration is properly made out, that the supporting documents required are attached and that they fulfil the conditions laid down as to their authenticity and validity;

  6. (f)

    the term ‘examination of goods’ means the physical inspection of goods by the customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration;

  7. (g)

    the term ‘assessment of import duties and taxes’ means the determination of the amount of import duties and taxes payable;

  8. (h)

    the term ‘release’ means the action by the customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned;

  9. (ij)

    the term ‘security’ means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled. Security is described as ‘general’ when it ensures that the obligations arising from several operations will be fulfilled;

  10. (k)

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