38Table of definitionsU.K.
The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—
| acceptance (of a Customs declaration) | paragraphs 11(2) and 13(4) of Schedule 1 |
| the applicable export provisions | section 35 |
| approved guarantee (in relation to goods declared for the free-circulation procedure) | section 37(1) |
| arrangements | section 37(1) |
| an authorised use procedure | paragraph 13 of Schedule 2 |
| CEMA 1979 | section 37(1) |
| chargeable goods | section 2 |
| control of HMRC officer | section 37(7) |
| Customs agent | section 21 |
| Customs procedures | section 3 |
| customs tariff | section 8 |
| directions | section 37(1) |
| domestic goods | section 33 |
| export (time of) | section 5 of CEMA 1979 |
| the free-circulation procedure | section 3 |
| guarantee | section 37(1) |
| HMRC | section 37(1) |
| HMRC Commissioners | section 37(1) |
| HMRC officer | section 37(1) |
| import (time of) | section 5 of CEMA 1979 |
| import duty | section 1 |
| an inward processing procedure | paragraphs 9 and 11 of Schedule 2 |
| notice (except in the expression “public notice”) | section 37(1) |
| origin (of goods) | section 17 |
| person making a Customs declaration | section 37(8) |
| presented to Customs on export | section 34(3) |
| presented to Customs on import | section 34(1) and (2) |
| processing (of goods) | section 37(4) |
| public notice | section 37(5) |
| rate of duty | section 37(2) |
| special Customs procedure | section 3 |
| specified (in relation to regulations or public notices) | section 37(1) |
| a storage procedure | paragraph 2 of Schedule 2 |
| subordinate legislation | section 37(1) |
| a temporary admission procedure | paragraph 15 of Schedule 2 |
| territory outside the United Kingdom (and related expressions) | section 37(6) |
| the TRA | section 13 |
| a transit procedure | paragraph 5 of Schedule 2 |
| value (of chargeable goods) | section 16 |
| wholly obtained (in the case of goods) | section 37(3) |
| the WTO | section 37(1) |
Commencement Information
I1S. 38 in force for specified purposes at 13.9.2018, see s. 57(1)(a)