- assessment of import duties and taxes
means the determination of the amount of import duties and taxes payable;
- checking of the goods declaration
means the action taken by the customs to satisfy themselves that the goods declaration is properly made out, that the supporting documents required are attached and that they fulfil the conditions laid down as to their authenticity and validity;
- clearance for home use
means the customs procedure which provides that imported goods may remain permanently in the customs territory.
- customs territory
means a territory in which the customs law of a State applies in full;
- declarant
means the person who signs a goods declaration or in whose name it is signed;
- examination of goods
means the physical inspection of goods by the customs to satisfy themselves that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration;
- export duties and taxes
means 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 declaration
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 require to be declared for the application of that procedure;
- goods in free circulation
means goods which may be disposed of without customs restriction;
- import duties and taxes
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;
- outright exportation
means the customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes;
- person
means both natural and legal persons, unless the context otherwise requires.
- release
means action by which the customs permit goods undergoing clearance to be placed at the disposal of the persons concerned;
- repayment of import duties and taxes
means the refund, in whole or in part, of import duties and taxes paid on goods declared for home use and the remission, in whole or in part, of such duties and taxes where payment has not been made;
- security
means that which ensures to the satisfaction of the customs that an obligation to the customs will be fulfilled.