Terms Used In CFR > Title 32 > Subtitle A > Chapter I > Subchapter M > Part 202 > Subpart C - Administrative Support, Funding, and Reporting Requirements

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• CBP: means U. See 19 CFR 101.1
• Conviction: A judgement of guilt against a criminal defendant.
• Customs transaction: is a n act or activity to which the Customs and related laws apply. See 19 CFR 177.1
• Duties: means Customs duties and any internal revenue taxes which attach upon importation. See 19 CFR 101.1
• Importer: means the person primarily liable for the payment of any duties on the merchandise, or an authorized agent acting on his behalf. 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.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
• published ruling: is a ruling which has been published in the Customs Bulletin. See 19 CFR 177.1
• ruling: is a written statement issued by the Headquarters Office or the appropriate office of Customs as provided in this part that interprets and applies the provisions of the Customs and related laws to a specific set of facts. See 19 CFR 177.1
• ruling letter: is a ruling issued in response to a written request therefor and set forth in a letter addressed to the person making the request or his designee. See 19 CFR 177.1
• Statute: A law passed by a legislature.
• 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