TNAG-2757-FCO40-3974-Hong-Kong-customs-arrangements-and-conventions-1993 — Page 65

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

DEFINITIONS

Paragraph 1

For the purposes of this Memorandum of Understanding:

(a)

"State" means one of the

signatory hereto;

Governments States whose

are

(b)

the term

"Customs authority" means, for the Kingdom of

the Administration of Customs and Indirect Taxes

and, for the United Kingdom, Her Majesty's Customs and

Excise;

(c)

the

(a)

and

term "customs laws" means all the legal

administrative provisions enforceable by the Customs authorities in connection with the importation, exportation

and transit of goods, including:

(i) the collection, guaranteeing or repayment of duties,

taxes and other charges;

(ii) measures of prohibition, restriction or control;

(iii) action in relation to illegal trafficking in narcotic, drugs and psychotropic substances;

the term contravention means any violation.or attempted

violation of customs laws

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