Customs definitions framework sets the meaning of assessment, import, export, dutiability and clearance under the Act. Section 2 of the Customs Act, 1962 sets out the principal definitions governing customs administration, including adjudicating authority, assessment, beneficial owner, proper officer, duty, goods, import, export, imported goods, export goods, importer, exporter, prohibited goods and smuggling. It also defines customs port, customs airport, customs station, customs area, land customs station, coastal goods, foreign-going vessel or aircraft, conveyance, vehicle, warehoused goods and related documents such as bill of entry, bill of export, shipping bill and import report. These definitions frame dutiability, valuation, territorial scope, reporting and clearance.