"Free zone" means a part of the territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the Customs territory.
"Cargo declaration" means information submitted prior to or on arrival or departure of a means of transport for commercial use that provides the particulars required by the Customs relating to cargo brought to or removed from the Customs territory;
"Carrier" means the person actually transporting goods or in charge of or responsible for the operation of the means of transport;
"Inward processing" means the Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved from payment of import duties and taxes, on the basis that such goods are intended for manufacturing, processing or repair and subsequent exportation.
"Outward processing" means the Customs procedure under which goods which are in free circulation in a Customs territory may be temporarily exported for manufacturing, processing or repair abroad and then re-imported with total or partial exemption from import duties and taxes.
"Drawback procedure" means the Customs procedure which, when goods are exported, provides for a repayment (total or partial) to be made in respect of the import duties and taxes charged on the goods, or on materials contained in them or consumed in their production;
"Drawback" means the amount of import duties and taxes repaid under the drawback procedure;
"Customs offence" means any breach, or attempted breach, of Customs law.
"Declarant" means any person who makes a Goods declaration or in whose name such a declaration is made;
"Goods declaration" means a statement made in the manner prescribed by the Customs, by which the persons concerned indicate the Customs procedure to be applied to the goods and furnish the particulars which the Customs require for its application;
"Registration Number" Once data input is complete, the declaration is registered and an official number is automatically designated by the system. At this point the declaration is assigned full legal status. The registration number is the number by which declarations are filed and by which this declaration is referenced.
"Assessment Number" The declaration is assessed when taxes and duties are due. An Assessment number is automatically assigned by the system and an Assessment notice is printed showing the duties and taxes due.
"Vetting" The declaration form and all associated documents are checked to ensure proper completion
"Mandatory" Certain boxes on the form must be completed or the declaration will be returned to the importer.