# Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC), Division: Definitions

Extent: E+W+S+N.I.

For the purposes of this Annex:
(a) the term ‘outright exportation’ means the customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes;
(b) the term ‘goods in free circulation’ means goods which may be disposed of without customs restriction;
(c) the term ‘customs territory’ means a territory in which the customs law of a State applies in full;
(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;
(e) 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;
(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;
(g) the term ‘person’ means both natural and legal persons, unless the context otherwise requires.

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Source: https://www.legislation.gov.uk/eudn/1985/204/annex/II/division/2 (the official version)
Page: https://openlegislation.uk/eu-decision-1985-204/annex-II/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.