Has the meaning assigned to it under section 3 of the Evidence Act 1950

Any payment made or to be made in the form of monetary or non monetary terms in relation to a transaction or trade

Includes any vessel, train, vehicle, aircraft or any other means of transport by which persons or goods can be carried

Means the Customs Appeal Tribunal established under section 141b of the Customs Act 1967

Means any customs ruling made by the Director General under section 44

has the meaning assigned to it under subsection 2(1) of the Customs Act 1967