clearance for home usemeans the customs procedure which provides that imported goods may remain permanently in the customs territory.
compensating productsmeans the products obtained during or as a result of the manufacturing, processing or repair of the goods temporarily admitted for inward processing;
export duties and taxesmeans customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the exportation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;
goods declarationmeans 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 require to be declared for the application of that procedure;
goods exported with notification of intended returnmeans goods specified by the declarant as intended for reimportation, in respect of which identification measures may be taken by the customs to facilitate reimportation in the same state;
goods in free circulationmeans goods which may be disposed of without customs restriction;
import duties and taxesmeans the 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;
personmeans both natural and legal persons, unless the context otherwise requires.
reimportation in the same statemeans the customs procedure under which goods which were exported and were in free circulation or were compensating products may be taken into home use free of import daties and taxes, provided that they have not undergone any manufacturing, processing or repairs, abroad.