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Section 38 | Table of definitions

From legislation.gov.uk

The following table sets out some of the expressions used in this Part, showing where they are defined or otherwise explained—F1

Table
acceptance (of a Customs declaration)paragraphs 11(2) and 13(4) of Schedule 1
the applicable export provisionssection 35
approved guarantee (in relation to goods declared for the free-circulation procedure)section 37(1)
arrangementssection 37(1)
an authorised use procedureparagraph 13 of Schedule 2
CEMA 1979section 37(1)
chargeable goodssection 2
control of HMRC officersection 37(7)
Customs agentsection 21
the customs and excise Actssection 37(1)
Customs proceduressection 3
customs tariffsection 8
directionssection 37(1)
domestic goodssection 33
export (time of)section 5 of CEMA 1979
the free-circulation proceduresection 3
guaranteesection 37(1)
HMRCsection 37(1)
HMRC Commissionerssection 37(1)
HMRC officersection 37(1)
import (time of)section 5 of CEMA 1979
import dutysection 1
an inward processing procedureparagraphs 9 and 11 of Schedule 2
notice (except in the expression “public notice”)section 37(1)
origin (of goods)section 17
person making a Customs declarationsection 37(8)
presented to Customs on exportsection 34(3)
presented to Customs on importsection 34(1) and (2)
processing (of goods)section 37(4)
public noticesection 37(5)
qualifying Northern Ireland goodssection 37(1)
rate of dutysection 37(2)
special Customs proceduresection 3
specified (in relation to regulations or public notices)section 37(1)
a storage procedureparagraph 2 of Schedule 2
subordinate legislationsection 37(1)
a temporary admission procedureparagraph 15 of Schedule 2
territory outside the United Kingdom (and related expressions)section 37(6)
the TRAsection 13
a transit procedureparagraph 5 of Schedule 2
Union customs legislationsection 37(1)
Union goodssection 37(1)
value (of chargeable goods)section 16
wholly obtained (in the case of goods)section 37(3)
the WTOsection 37(1)