“the Act” means the Crime (International Co-operation) Act 2003;

“assigned matter” means any matter in relation to which the Commissioners are for the time being required in pursuance of any enactment to perform any duties;

“the Commissioners” means the Commissioners of Customs and Excise;

“customs officer” includes a person acting under the direction of such an officer;

“relevant offence” means conduct constituting an offence under the law of a country outside the United Kingdom which, if it occurred in England and Wales or Northern Ireland, would be an offence contrary to an enactment relating to an assigned matter;

“request for assistance” means a request for assistance in obtaining evidence in England and Wales or Northern Ireland.