PART 1Import duty

Interpretation etc

38Table of definitions

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)