Article 73U.K.Definitions
For the purposes of this Chapter:
‘lot’ means the goods presented under a declaration of release for free circulation, covering only goods of the same origin falling within one single CN code; and
‘importer’ means the declarant within the meaning of Article 5(15) of Regulation (EU) No 952/2013 of the European Parliament and of the Council(1).
Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).