Article 135Scope and definitions
1.This Section lays down the rules for the application of Article 34 of Regulation (EC) No 1182/2007.
2.For the purposes of this Section:
(a)‘lot’ means the goods presented under a declaration of release for free circulation, covering only goods of the same origin falling within one single combined nomenclature code; and
(b)‘importer’ means the declarant within the meaning of Article 4(18) of Regulation (EEC) No 2913/92(1).