Article 2 Definitions

For the purpose of this Regulation, the following definitions shall apply:

1. (a)

   ‘goods’: all movable property, including electric current;

2. (b)

   ‘specific goods or movements’: goods or movements which, by their very nature, call for specific provisions, and in particular industrial plants, vessels and aircraft, sea products, goods delivered to vessels and aircraft, staggered consignments, military goods, goods to or from offshore installations, spacecraft, motor vehicle and aircraft parts and waste products;

3. (c)

   ‘national authorities’: F1the Commissioners for Her Majesty's Revenue and Customs;

4. (d)

   ‘Community goods’: F2domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1;

5. (e)

   ‘Member State of dispatch’: F3the United Kingdom;

6. (f)

   ‘Member State of arrival’: F4the United Kingdom in cases where goods arrive from a Member State;

7. (g)

   F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .