Article 2 Interpretation

In this Order—

• “the Act” means the Finance (No. 2) Act 1992;

• “the 1979 Act” means the Customs and Excise Management Act 1979^f1;

• “the 1983 Act” means the Value Added Tax Act 1983^f2;

• “Community external transit operation” means an importation which takes place after 31st December 1992 where the goods are covered by a declaration in form T1;

• “Community internal transit operation” means an importation which takes place after 31st December 1992 where—

  1. (a)

     the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or

  2. (b)

     the goods have been sent by post;

• “Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;

• “customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/88^f3;

• “duty” includes any duty of customs or excise and any agricultural levy;

• “excise duty point” has the same meaning as in section 1(1) of the 1979 Act^f4;

• “excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;

• “free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/88^f5;

• “goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/88^f6;

• “means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/89^f7;

• “non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;

• “suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.