The Customs (Presentation of Goods for Export) Regulations 2003

Interpretation

2.  In these Regulations—

• “the Commissioners” mean the Commissioners of Customs and Excise;

• “the Council Regulation” means the Council Regulation (EEC) 2913/92 establishing the Community Customs Code(1);

• “customs declaration” has the meaning given by Article 4(17) of the Council Regulation;

• “electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

  (a)

  by means of a telecommunication system (within the meaning of section 106(1) of the Telecommunications Act 1984(2)); or

  (b)

  by other means but while in an electronic form;

• “export” means the customs procedure for export described in Articles 4(16), 161 and 162 of the Council Regulation;

• “official system” means a system operated by the Commissioners for the acceptance of an electronic communication containing information in connection with the completion of a customs procedure.