37Minor definitions
(1)In this Part—
“approved guarantee”, in relation to goods declared for the free-circulation procedure, means any guarantee given in accordance with regulations made under paragraphs 6 and 7 of Schedule 6,
“arrangements” includes an understanding of any kind,
“CEMA 1979” means the Customs and Excise Management Act 1979,
“directions” means directions in electronic form or otherwise in writing,
“guarantee” includes any indemnity, surety, security and undertaking of any kind,
“HMRC” means Her Majesty’s Revenue and Customs,
“HMRC Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs,
“HMRC officer” means an officer of Revenue and Customs,
“notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing,
“specified”, in relation to any regulations or public notice, means specified in, or determined in accordance with, the regulations or public notice,
“subordinate legislation” has the same meaning as in the Interpretation Act 1978, and
“the WTO” means the World Trade Organisation.
(2)In this Part any reference to a rate of duty includes a nil rate.
(3)In this Part any reference to goods being wholly obtained in any country or territory includes—
(a)any case where the goods are grown, produced or manufactured only in the country or territory, and
(b)any other cases specified in regulations made by the Treasury.
(4)In this Part any reference to the processing of any goods includes the following activities—
(a)the erection, assembly, fitting or other working of the goods,
(b)the repair of the goods,
(c)the use of the goods for the purpose of facilitating the production or manufacture of any other goods, and
(d)the destruction of the goods.
(5)Any reference in any provision of this Part to a public notice is to a notice published by the Secretary of State, or (as the case may be) HMRC Commissioners, in such manner as the person giving the notice considers appropriate for the purposes of that provision.
(6)In this Part—
(a)references to a territory outside the United Kingdom include the European Union or any other international organisation or authority comprising territories outside the United Kingdom, and
(b)expressions relating to a territory outside the United Kingdom (such as the government of a territory outside the United Kingdom or the law of a territory outside the United Kingdom) are to be read accordingly with the necessary modifications.
(7)For the purposes of this Part any reference to goods being subject to the control of an HMRC officer includes control being exercised by—
(a)requiring the goods to be handled, or otherwise dealt with, in accordance with instructions given by an HMRC officer (whether given orally or in any other way), or
(b)requiring the goods to be kept in any place specified by an HMRC officer.
(8)In the case of any reference in this Part to a person who makes a Customs declaration—
(a)the reference is to the person actually making the declaration even if the declaration is made on behalf of another person, and
(b)if a Customs declaration is made by a Customs agent in the name of the principal, the reference is to the agent despite the provision made by section 21(3).