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1. For the purposes of the present Convention,
(a) the term “import duties and import taxes” shall mean not only Customs duties but also all duties and taxes whatsoever chargeable by reason of importation;
(b) the term “pallet” shall mean a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks and pallet trucks; it may or may not have a superstructure;
(c) the term “persons” shall mean both natural and legal persons.
2. The present Convention shall apply to pallets imported into the territory of a Contracting Party from the territory of another Contracting Party.