This is the holder of a licence granted in respect of a bonded warehouse

This includes any owner or any occupier of any approved place of loading or unloading or of any sufferance wharf.

This is the movement of goods imported from a foreign place through the territory of one or more of the Partner States, to a foreign destination.

This includes dutiable goods on which the full duties due have not been paid, and any goods, whether dutiable or not, which are imported, exported or transferred or in any way dealt with contrary to the provisions of the Customs laws.

This is any place, other than an approved place of loading or unloading at which the Commissioner may allow any goods to be loaded or unloaded.