Regulation 2 InterpretationI1C1

In these Regulations, unless the context otherwise requires—

• “duty” means excise duty;

• “occupier” means the occupier of an excise warehouse F1...;

• “package” includes any bundle, case, carton, cask, or other container whatsoever;

• “proprietor” means the proprietor of goods in an excise warehouse or of goods which have been in, or are to be deposited in, or are treated as being in, an excise warehouse, and “proprietorship” shall be construed accordingly;

• “warehoused” means warehoused or rewarehoused in an excise warehouse, and “warehousing” and “rewarehousing” shall be construed accordingly.