Definitions
Article 1
Open ↗For the purposes of this Regulation, the following definitions shall apply: (1) ‘holder of the inward processing authorisation’ means the holder of the authorisation for the last inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 applied to the goods before re-export to the continental shelf or exclusive economic zone of a Member State, from which the processed products resulted; (2) ‘bill of discharge’ means the bill of discharge provided for in Article 175 of Commission Delegated Regulation (EU) 2015/2446 ( 3 ) ; (3) ‘recipient’ means the person who is the holder of a licence or an authorisation to carry out business activities in the continental shelf, or in the exclusive economic zone of a Member State, and receives, or has arranged for, the receipt of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 in that continental shelf or in that exclusive economic zone; (4) ‘receipt’ means the physical arrival of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to the recipient in the continental shelf or in the exclusive economic zone of a Member State.