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) | |
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 | |
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 | |
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) |