Section 2 - Definitions.

Customs definitions: assessment, importer/exporter and beneficial owner determine duty liability and procedural scope under the customs regime.

Section 2 defines the principal terms governing customs liability and procedure. Assessment is defined as the determination of dutiability and amount payable with reference to tariff classification, value, exemptions, quantity/measurement, origin and other factors, and includes provisional assessment, self-assessment, re assessment and nil assessments. The section also defines roles (adjudicating authority, Board, Commissioner (Appeals), Appellate Tribunal, proper officer), status of persons (importer, exporter, beneficial owner), categories of goods (dutiable, imported, exported, warehoused, prohibited) and territorial/operational loci (customs ports, airports, stations, customs area, Indian customs waters), plus documentary and valuation terms necessary for administration and enforcement.