In these Regulations—

• “application” means an application under regulation 4;

• “customer” means, in relation to F1an imported goods fulfilment business M1, the person referred to in section 48(1)(a) or (b) of the Finance (No. 2) Act 2017;

• “notice” means a notice in writing, including writing in electronic form;

• “notice of approval” means, in relation to an application for approval made under regulation 4(1)(a), a notice given by the Commissioners in accordance with regulation 6(1)(a) or (3)(a);

• “specified” means specified in a notice published by the Commissioners for the purposes of these Regulations, and “specify” is construed accordingly.