Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

TITLE I U.K. GENERAL PROVISIONS

CHAPTER 1 U.K. Scope of the customs legislation, mission of customs and definitions

Article 1 U.K. Definitions

(1) For the purposes of this Regulation, Article 1 of Commission Delegated Regulation (EU) 2015/2446(1) shall apply.

(2) For the purposes of this Regulation, the following definitions shall apply:

(1)

‘cabin baggage’ means, in the case of air travel, the baggage that the natural person takes with him into and out of the aircraft cabin;

(2)

‘customs office of presentation’ means the customs office competent for the place where the goods are presented;

(3)

‘hold baggage’, in the case of air travel, means the baggage that has been checked in at the airport of departure and is not accessible to the natural person during the flight nor, where relevant, during any stopovers;

(4)

‘identical goods’ means, in the context of customs valuation, goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical;

(5)

‘international Union airport’ means any Union airport which, having been so authorised by the customs authority, is approved for air traffic with territories outside of the customs territory of the Union;

(6)

‘intra-Union flight’ means the movement of an aircraft between two Union airports, without any stopover, which does not start from or end at a non-Union airport;

(7)

‘main processed products’ means the processed products for which the authorisation for inward processing has been granted;

(8)

‘marketing activities’ means, in the context of customs valuation, all activities relating to advertising or marketing and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them;

(9)

‘secondary processed products’ means processed products which are a necessary by-product of the processing operation other than the main processed products;

(10)

‘business or tourist aircraft’ means private aircraft intended for journeys whose itinerary depends on the wishes of the user;

(11)

‘public customs warehouse type III’ means a customs warehouse which is operated by the customs authorities;

(12)

‘fixed transport installation’ means technical means used for continuous transport of goods such as electricity, gas and oil;

(13)

‘customs office of transit’ means either of the following:

(a)

the customs office competent for the point of exit from the customs territory of the Union when the goods are leaving that territory in the course of a transit operation via a frontier with a territory outside the customs territory of the Union other than a common transit country;

(b)

the customs office competent for the point of entry into the customs territory of the Union when the goods have crossed a territory outside the customs territory of the Union in the course of a transit operation;

(14)

‘similar goods’, in the context of customs valuation, means goods produced in the same country, which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar.

(1)

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules of specifying some of the provisions of the Union Customs Code (see page 1 of this Official Journal).