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2. In these Regulations—
“the Act of 1979” means the Customs and Excise Management Act 1979(1);
“CN22” and “CN23” mean the customs declaration forms for postal items described under those names in the provisions of the Universal Postal Convention and detailed regulations made thereunder which are for the time being in force;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“the customs and excise Acts” has the meaning given by section 1(1) of the Act of 1979;
“the Customs and Excise Acts 1979” has the meaning given by section 1(1) of the Act of 1979;
“customs officer” means an officer of Revenue and Customs(2);
“the customs territory” means the territories which, in accordance with Article 3 of Council Regulation 2913/92/EEC(3) (as amended from time to time), comprise the customs territory of the Community;
“duty” includes value added tax and any other charge on imported goods; and
“exporter” and “importer” have the meanings given by section 1(1) of the Act of 1979.
The Borders, Citizenship and Immigration Act 2009 (c. 11), section 3(5), provides that, so far as is appropriate, references to an officer of Revenue and Customs in an enactment to which the Act applies are to be construed as including a reference to a general customs official; section 3(7) provides that, subject to express provision to the contrary, section 3 applies to enactments passed after the Act is passed; sections 11(4) and 11(6) provide, in terms analogous to those of sections 3(5) and 3(7), for references to an officer of Revenue and Customs to include a reference to a customs revenue official.
OJ No L 302, 19.10.1992, p 1; Article 3(1) was substituted by the 1994 Act of Accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden, Annex I(III)(B)(4) (OJ No C 241, 29.8.94) and amended by Article 1(1) of European Parliament and Council Regulation (EC) 82/97 (OJ No L 17, 21.1.97, p 1), by the 2003 Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 236, 23.9.03, p 1), Annex II, Article 19A(I) and by Council Regulation (EC) 1791/2006 (OJ No L 363, 20.12.2006, p 1), Article 1(1), Annex, Part 12.
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