Terms Used In CFR > Title 31 > Subtitle B > Chapter II > Subchapter A > Part 353 > Subpart J - Certifying Officers

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• CBP: means U. See 19 CFR 101.1
• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• port director: means the person who has jurisdiction within the geographical boundaries of their port of entry unless the regulations provide that particular trade functions or determinations are exclusively within the purview of a Center Director or other CBP personnel. See 19 CFR 101.1
• Shipment: means the merchandise described on the bill of lading or other document used to file or support entry, or in the oral declaration when applicable. See 19 CFR 101.1
• United States: includes all territories and possessions of the United States, except the Virgin Islands, American Samoa, Wake Island, Midway Islands, Kingman Reef, Johnston Island, and the island of Guam. See 19 CFR 134.1