Artikel I

For the purpose of the present Convention:
(a) The term “import duties” means Customs duties and all other duties and taxes payable on or in connexion with importation, and shall include all internal taxes an 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; and
(b) The term “persons” means both natural and legal persons; and
(c) References to the territory of a Contracting Party include its metropolitan territory and any territory for whose international relations it is responsible and to which the Convention extends in accordance with article XIII.