Article 1

the term ‘import duties’ means Customs duties and all other duties and taxes payable on or in connection with importation and shall include all internal taxes and exise duties chargeable on imported goods, but shall not include fees and charges which are limited in amount to the approximate cost of services rendered and do not represent an indirect protection to domestic products or a taxation of imports for fiscal purposes;

the term ‘temporary admission’ means temporary importation free of import duties in accordance with the conditions laid down by the Conventions referred to in Article 3 of the present Convention or by the national laws and regulations of the country of importation;

the term ‘transit’ means the conveyance of goods from a Customs office in the territory of a Contracting Party to another Customs office within the same territory, in accordance with the conditions laid down in the national laws and regulations of that Contracting Party;

the term ‘A. T. A. carnet’ (Admission Temporaire — Temporary Admission) means the document reproduced as the Annex to the present Convention;

the term ‘issuing association’ means an association approved by the Customs authorities of a Contracting Party for the issue of A. T. A. carnets in the territory of that Contracting Party;

the term ‘guaranteeing association’ means an association approved by the Customs authorities of a Contracting Party to guarantee the sums referred to in Article 6 of the present Convention, in the territory of that Contracting Party;

the term ‘the Council’ means the organisation set up by the Convention establishing a Customs Co-operation Council, done at Brussels on 15th December 1950;

the term ‘person’ means both natural and legal persons, unless the context otherwise requires.