Regulation 2 Interpretation

In these Regulations:—

• “chargeable operation” means any operation carried out on Community goods which are free zone goods where, because of Commission Regulation (EEC) 1371/81^f1 and the nature of the operation, agricultural levy becomes chargeable or a negative monetary compensatory amount payable;

• “Community goods” means goods which fulfil the conditions of Article 9(2) of the EEC Treaty, and goods covered by the Treaty establishing the European Coal and Steel Community which are in free circulation in the Community in accordance with that Treaty;

• “tax” means value added tax;

• “transfer to another customs procedure providing for suspension of, or relief from, customs duty or agricultural levy” in regulation 11 (requirement for entry) shall not be taken to include the removal of free zone goods from one free zone to another or from a free zone to a place for the clearance out of charge of imported goods.