Decision 1978/528

means measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;

means the territory in which the customs law of a State applies in full;

means a part of the territory of a State where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory and are not subject to the usual customs control.

means a statement made in the form prescribed by the customs, by which the persons interested indicate the customs procedure to be applied to the goods and furnish the particulars which the customs requires to be declared for the application of that procedure;

means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

means both natural and legal persons, unless the context otherwise requires.

means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled.

means the storing of goods under customs control in premises and enclosed or unenclosed spaces specified by the customs (hereinafter called temporary stores) pending lodgement of the goods declaration;