Division DEFINITIONS

For the purposes of this Annex:

1. (a)

   the term ‘relief from import duties and taxes’ means the clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes;

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 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 ‘customs duties’ means the duties laid down in the customs tariff, to which goods are liable on entering the customs territory;

5. (e)

   the term ‘security’ means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled;

6. (f)

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