Artikel 1

For the purposes of the present Convention:
(a) 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 excise 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;
(b) the term “temporary admission” means temporary importation free of import duties and free of import prohibitions and restrictions, subject to re-exportation;
(c) 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;
(d) the term “person” means both natural and legal persons, unless the context otherwise requires.