In this Part—

• “accompanied baggage on departure” means baggage which—

  1. a

     accompanies an individual when departing from the United Kingdom, or

  2. b

     would have accompanied the individual had the baggage not been delayed in transit from the United Kingdom;

• “Customs office” means premises used by HMRC for the purposes of exercising its functions under the Act;

• “EIDR electronic system” has the meaning given by regulation 36(4);

• “EIDR export process” has the meaning given by regulation 36(1);

• “EIDR records” has the meaning given by regulation 36(4);

• “Oral and By conduct list” means the document entitled “List of Goods Applicable to Oral and By Conduct Declarations, version 1, dated 27 November 2018”21;

• “personal gifts on export” means goods contained within accompanied baggage on departure of a qualifying departing traveller which—

  1. a

     are intended for an individual’s personal use,

  2. b

     are not exported for commercial purposes, and

  3. c

     do not form part of a series of consignments of goods exported by the qualifying departing traveller;

• “qualifying departing traveller” means an individual who—

  1. a

     is resident in the United Kingdom and is departing for a temporary stay outside the United Kingdom, or

  2. b

     is not resident in the United Kingdom and is departing after a temporary stay in the United Kingdom;

• “simplified export declaration” and “supplementary export declaration” have the meanings given in regulation 33; and

• “simplified export declaration process” has the meaning given in regulation 31.