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Division DEFINITIONS

United Kingdom

Original text. Later amendments are not shown.

For the purposes of this Annex:

  1. (a)

    the term ‘drawback procedure’ means the customs procedure which, when goods are exported, provides for a refund (total or partial) to be made in respect of the import duties and taxes charged on the goods, or on materials contained in them or used up in their production;

  2. (b)

    the term ‘drawback’ means the amount of import duties and taxes repaid unter the drawback procedure;

  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.