In this Order—

• “the Act” means the Finance (No. 2) Act 1992;

• “the 1979 Act” means the Customs and Excise Management Act 19792;

• “the 1983 Act” means the Value Added Tax Act 19833;

• “Community external transit operation” means an importation which takes place after 31st December 1992 where the goods are covered by a declaration in form T1;

• “Community internal transit operation” means an importation which takes place after 31st December 1992 where—

  1. a

     the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or

  2. b

     the goods have been sent by post;

• “Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;

• “customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/884;

• “duty” includes any duty of customs or excise and any agricultural levy;

• “excise duty point” has the same meaning as in section 1(1) of the 1979 Act5;

• “excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;

• “free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/886;

• “goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/887;

• “means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/898;

• “non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;

• “suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.