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Customs definitions framework sets the meaning of assessment, import, export, and core enforcement terms for administration. Section 2 sets out the core customs definitions covering authorities, assessment, import and export terms, customs stations, goods, conveyances, warehousing, prohibited goods, smuggling, tariff value, and related expressions. It defines important concepts such as adjudicating authority, assessment, beneficial owner, proper officer, importer, exporter, imported goods, export goods, customs area, customs port, customs airport, land customs station, foreign-going vessel or aircraft, dutiable goods, duty, warehouse, and warehoused goods, thereby supplying the terminology used throughout the Act.
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Provisions expressly mentioned in the judgment/order text.
Customs definitions framework sets the meaning of assessment, import, export, and core enforcement terms for administration.
Section 2 sets out the core customs definitions covering authorities, assessment, import and export terms, customs stations, goods, conveyances, warehousing, prohibited goods, smuggling, tariff value, and related expressions. It defines important concepts such as adjudicating authority, assessment, beneficial owner, proper officer, importer, exporter, imported goods, export goods, customs area, customs port, customs airport, land customs station, foreign-going vessel or aircraft, dutiable goods, duty, warehouse, and warehoused goods, thereby supplying the terminology used throughout the Act.
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