2. Interpretation
In these Regulations—
“bonded area” and “bonded factory” mean respectively, the area and factory in respect of which entry is or is required to be made in accordance with the provisions of regulation 10 and which have been approved by the Comptroller;
“excise warehouse” means a warehouse as defined for the purposes of the Excise Act;
“manufacturer” means any person who makes or produces or causes to be made or produced in a bonded area or bonded factory goods in the making or production of which raw or semi-manufactured goods imported or delivered from an excise warehouse without payment of customs or excise duty as the case may be are used.
A. Importation