S.L. 382.2 ст. 2Interpretation.

In these regulations, unless the context otherwise requires -

"the Act" means the Excise Duty Act; "air travellers" and "sea travellers" mean any person travelling by air or sea other than private pleasure flying or private pleasure sea navigation;

"alcoholic beverages" means such beverages as are mentioned in the Second Schedule to the Act;

"Comptroller", "duty" and "excise duty" have the same meaning assigned to them under the Act;

"Member State" means a Member State of the European Union; "private pleasure-flying" and "private pleasure-sea navigation" means the use of an aircraft or a sea-going vessel by its owner or the natural or legal person who enjoys its use either through hire or through any other means, for purposes other than commercial and, in particular, other than for the carriage of passengers or goods or for the supply of services for a consideration or for Government purposes; "smokeless tobacco product" means a tobacco product not involving a combustion process, including heated tobacco products as defined in regulation 2 of the Manufacture, Presentation and Sale of Tobacco and

Related Products, herbal products not involving a combustion process but excluding chewing tobacco, nasal tobacco or tobacco for oral use; "territory where the Community provisions on excise duty do not apply" means any of the following territories of Member States:

(a) in the case of the Federal Republic of Germany, the Island of Heligoland and the territory of Busingen,

(b) in the case of the Italian Republic, Livigno;

(c) in the case of the Kingdom of Spain, Ceuta and Melilla and the Canary Islands;

(d) in the case of the French Republic, the overseas departments of the same French Republic: Provided that the Isle of Man shall not be regarded as a territory where the Community provisions on excise duty do not apply;

"third country" means any country which is not a Member State of the European Union:

Provided that the Principality of Monaco and the Republic of San Marino shall not be regarded as a third country for the purposes of these regulations; "tobacco products" means such products as are mentioned in the Third Schedule to the Act; "traveller" means any person travelling from a third country or from a territory where the Community provisions on excise duty do not apply.