PART IV

10.  In these Regulations unless the context otherwise requires—

“aircraft” means any aeroplane, airship, balloon, flying machine or glider which is designed for the transport of persons for remuneration or the industrial or commercial transport of goods and also includes any accessories or component parts of any aircraft required for and imported in, or forming part of, such aircraft but does not include any accessories or component parts imported separately;

“carnet” means a carnet de passages en douane or a triptyque which is issued by an association belonging to the Federation Internationale de l'Automobile, the Alliance Internationale de Tourisme or the Federation Aeronautique Internationale, and which is covered by a guarantee given to the Commissioners by an approved association established in the United Kingdom;

“officer” means the proper officer of Customs and Excise;

“United Kingdom” means the United Kingdom including the Isle of Man;

“vehicle” means any motor road vehicle (including a trailer) which is designed for the transport of persons for remuneration or for the industrial or commercial transport of goods and also includes any accessories or component parts of such vehicle required for and imported in, or forming part of, such vehicle, but does not include any accessories or component parts imported separately.