Article 4 of the Modernised Customs Code:For the purposes of the Code, the following definitions shall apply:1. ‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;2. ‘customs legislation’ means the body of legislation made up of the following:(a) the Code and the provisions adopted at Community level and, where appropriate, at national level, to implement it;(b) the Common Customs Tariff;(c) the legislation setting up a Community system of reliefs from customs duties;(d) international agreements containing customs provisions, insofar as they are applicable in the Community;3. ‘customs controls’ means specific acts performed by the customs authorities in order to ensure the correct application of customs legislation and other legislation governing the entry, exit, transit, transfer, storage and end-use of goods moved between the customs territory of the Community and other territories, and the presence and movement within the customs territory of non-Community goods and goods placed under the end-use procedure;4. ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Community or national law as having the capacity to perform legal acts;5. ‘economic operator’ means a person who, in the course of his business, is involved in activities covered by customs legislation;6. ‘customs representative’ means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his dealings with customs authorities;7. ‘risk’ means the likelihood of an event that may occur, with regard to the entry, exit, transit, transfer or end-use of goods moved between the customs territory of the Community and countries or territories outside that territory and to the presence of goods which do not have Community status, which would have any of the following results:(a) it would prevent the correct application of Community or national measures;(b) it would compromise the financial interests of the Community and its Member States;(c) it would pose a threat to the security and safety of the Community and its residents, to human, animal or plant health, to the environment or to consumers;8. ‘customs formalities’ means all the operations which must be carried out by the persons concerned and by the customs authorities in order to comply with the customs legislation;9. ‘summary declaration’ (entry summary declaration and exit summary declaration) means the act whereby, before or at the time of the event, a person informs the customs authorities, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the Community;10. ‘customs declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;11. ‘declarant’ means the person lodging a summary declaration or a re-export notification or making a customs declaration in his own name or the person in whose name such a declaration is made;12. ‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with this Code:(a) release for free circulation;(b) special procedures;(c) export;13. ‘customs debt’ means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;14. ‘debtor’ means any person liable for a customs debt;15. ‘import duties’ means customs duties payable on the importation of goods;16. ‘export duties’ means customs duties payable on the exportation of goods;17. ‘customs status’ means the status of goods as Community or non-Community goods;18. ‘Community goods’ means goods which fall into any of the following categories:(a) goods wholly obtained in the customs territory of the Community and not incorporating goods imported from countries or territories outside the customs territory of the Community. Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c);(b) goods brought into the customs territory of the Community from countries or territories outside that territory and released for free circulation;(c) goods obtained or produced in the customs territory of the Community, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);19. ‘non-Community goods’ means goods other than those referred to in point (18) or which have lost their customs status as Community goods;20. ‘risk management’ means the systematic identification of risk and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Community and national sources and strategies;21. ‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;22. ‘customs supervision’ means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;23. ‘repayment’ means the refunding of any import or export duty that has been paid;24. ‘remission’ means the waiving of the obligation to pay import or export duties which have not been paid;25. ‘processed products’ means goods placed under a processing procedure which have undergone processing operations;26. ‘person established in the customs territory of the Community’ means:(a) in the case of a natural person, any person who has his habitual residence in the customs territory of the Community;(b) in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in the customs territory of the Community;27. ‘presentation of goods to customs’ means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;28. ‘holder of the goods’ means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;29. ‘holder of the procedure’ means the person who makes the customs declaration, or on whose behalf the customs declaration is made, or the person to whom the rights and obligations of that person in respect of a customs procedure have been transferred;30. ‘commercial policy measures’ means non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing international trade in goods;31. ‘processing operations’ means any of the following:(a) the working of goods, including erecting or assembling them or fitting them to other goods;(b) the processing of goods;(c) the destruction of goods;(d) the repair of goods, including restoring them and putting them in order;(e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);32. ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;33. ‘message’ means a communication in a prescribed format containing data transmitted from one person, office or authority to another using information technology and computer networks.
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Article 4 of the Modernised Customs Code:For the purposes of the Code, the following definitions shall apply:1. ‘customs authorities’ means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;2. ‘customs legislation’ means the body of legislation made up of the following:(a) the Code and the provisions adopted at Community level and, where appropriate, at national level, to implement it;(b) the Common Customs Tariff;(c) the legislation setting up a Community system of reliefs from customs duties;(d) international agreements containing customs provisions, insofar as they are applicable in the Community;3. ‘customs controls’ means specific acts performed by the customs authorities in order to ensure the correct application of customs legislation and other legislation governing the entry, exit, transit, transfer, storage and end-use of goods moved between the customs territory of the Community and other territories, and the presence and movement within the customs territory of non-Community goods and goods placed under the end-use procedure;4. ‘person’ means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Community or national law as having the capacity to perform legal acts;5. ‘economic operator’ means a person who, in the course of his business, is involved in activities covered by customs legislation;6. ‘customs representative’ means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his dealings with customs authorities;7. ‘risk’ means the likelihood of an event that may occur, with regard to the entry, exit, transit, transfer or end-use of goods moved between the customs territory of the Community and countries or territories outside that territory and to the presence of goods which do not have Community status, which would have any of the following results:(a) it would prevent the correct application of Community or national measures;(b) it would compromise the financial interests of the Community and its Member States;(c) it would pose a threat to the security and safety of the Community and its residents, to human, animal or plant health, to the environment or to consumers;8. ‘customs formalities’ means all the operations which must be carried out by the persons concerned and by the customs authorities in order to comply with the customs legislation;9. ‘summary declaration’ (entry summary declaration and exit summary declaration) means the act whereby, before or at the time of the event, a person informs the customs authorities, in the prescribed form and manner, that goods are to be brought into or out of the customs territory of the Community;10. ‘customs declaration’ means the act whereby a person indicates in the prescribed form and manner a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;11. ‘declarant’ means the person lodging a summary declaration or a re-export notification or making a customs declaration in his own name or the person in whose name such a declaration is made;12. ‘customs procedure’ means any of the following procedures under which goods may be placed in accordance with this Code:(a) release for free circulation;(b) special procedures;(c) export;13. ‘customs debt’ means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;14. ‘debtor’ means any person liable for a customs debt;15. ‘import duties’ means customs duties payable on the importation of goods;16. ‘export duties’ means customs duties payable on the exportation of goods;17. ‘customs status’ means the status of goods as Community or non-Community goods;18. ‘Community goods’ means goods which fall into any of the following categories:(a) goods wholly obtained in the customs territory of the Community and not incorporating goods imported from countries or territories outside the customs territory of the Community. Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c);(b) goods brought into the customs territory of the Community from countries or territories outside that territory and released for free circulation;(c) goods obtained or produced in the customs territory of the Community, either solely from goods referred to in point (b) or from goods referred to in points (a) and (b);19. ‘non-Community goods’ means goods other than those referred to in point (18) or which have lost their customs status as Community goods;20. ‘risk management’ means the systematic identification of risk and the implementation of all measures necessary for limiting exposure to risk. This includes activities such as collecting data and information, analysing and assessing risk, prescribing and taking action and regular monitoring and review of that process and its outcomes, based on international, Community and national sources and strategies;21. ‘release of goods’ means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;22. ‘customs supervision’ means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;23. ‘repayment’ means the refunding of any import or export duty that has been paid;24. ‘remission’ means the waiving of the obligation to pay import or export duties which have not been paid;25. ‘processed products’ means goods placed under a processing procedure which have undergone processing operations;26. ‘person established in the customs territory of the Community’ means:(a) in the case of a natural person, any person who has his habitual residence in the customs territory of the Community;(b) in the case of a legal person or an association of persons, any person who has his registered office, central headquarters or a permanent business establishment in the customs territory of the Community;27. ‘presentation of goods to customs’ means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;28. ‘holder of the goods’ means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;29. ‘holder of the procedure’ means the person who makes the customs declaration, or on whose behalf the customs declaration is made, or the person to whom the rights and obligations of that person in respect of a customs procedure have been transferred;30. ‘commercial policy measures’ means non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing international trade in goods;31. ‘processing operations’ means any of the following:(a) the working of goods, including erecting or assembling them or fitting them to other goods;(b) the processing of goods;(c) the destruction of goods;(d) the repair of goods, including restoring them and putting them in order;(e) the use of goods which are not to be found in the processed products, but which allow or facilitate the production of those products, even if they are entirely or partially used up in the process (production accessories);32. ‘rate of yield’ means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;33. ‘message’ means a communication in a prescribed format containing data transmitted from one person, office or authority to another using information technology and computer networks.