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Council Decision of 7 March 1985 accepting, on behalf of the Community, three Annexes to the international convention on the simplification and harmonization of customs procedures (85/204/EEC)

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Definitions

For the purposes of this Annex:

(a)

the term ‘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;

(b)

the term ‘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;

(c)

the term ‘release’ means action by which the customs permit goods undergoing clearance to be placed at the disposal of the persons concerned;

(d)

the term ‘person’ means both natural and legal persons, unless the context otherwise requires.

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