(a) 聲稱為可予沒收的貨品或東西的擁有人；
(a) who claims to be the owner of goods or things liable to forfeiture;
(b) 是聲稱為可予沒收的貨品或東西擁有人的人的授權代理人；
(b) who is the authorized agent of a person claiming to be the owner of goods or things liable to forfeiture;
(c) 在可予沒收的貨品或東西被檢取時管有該貨品或東西；或
(c) who was in possession of goods or things at the time of seizure of the goods or things liable to forfeiture; or
“總監”(Commissioner) 指香港海關總監及任何香港海關副總監或助 理總監； (由1982年第294號法律公告增補)
" ""Commissioner"" (總監) means the Commissioner of Customs and Excise and any Deputy or Assistant Commissioner of Customs and Excise; (Added L.N. 294 of 1982) "
“海關保稅倉”(Customs and Excise warehouse) 指由總監根據第7 (1)(g)條指明為海關保稅倉的地方； (由1996年第46號第2條增補)
" ""Customs and Excise warehouse"" (海關保稅倉) means a place specified by the Commissioner under section 7(1)(g) as a Customs and Excise warehouse; (Added 46 of 1996 s. 2) "
“應課稅貨品”(dutiable goods) 指本條例適用的貨品，而此等貨品 並非獲豁免繳付稅款，且未繳付法律所訂明的全稅者，此外亦包括已繳付 稅款而後來再進口的貨品； (由1970年第3號第3條修訂)
" ""dutiable goods"" (應課稅貨品) means goods to which this Ordinance applies, which are not exempt from duty and on which the full duty prescribed by law has not been paid, and includes goods on which duty has been paid if subsequently reimported; (Amended 3 of 1970 s.3) "
“已完稅貨品”(duty-paid goods) 指已繳付法律所訂明的全稅的貨 品；
" ""duty-paid goods"" (已完稅貨品) means goods on which the full duty prescribed by law has been paid; "
“出口”(export) 指循陸路、航空路線或水路運出香港或安排如此運 出香港，並包括出口任何循陸路、航空路線或水路自任何國家運出或寄出 而帶進香港的東西，而將該東西帶進香港的唯一目的是為轉運至另一運送 工具後再運往另一國家，但不包括過境貨物；
" ""export"" (出口) means to carry or cause to be carried out of Hong Kong by land, air or water and includes the export of anything carried or sent from any country and brought into Hong Kong by land, air or water for the sole purpose of being carried to another country after transhipment into another conveyance, but does not include transit cargo; "
“可予沒收的貨品或東西”(goods or things liable to forfeiture) 指第48(1)及(2)條所提述的貨品及東西或其中任何貨品或東 西； (由1993年第70號第2條增補)
" ""goods or things liable to forfeiture"" (可予沒收的貨品或東 西) means the goods and things referred to in section 48(1) and (2) or any of them; (Added 70 of 1993 s. 2) "
“總噸位”(gross tonnage) 指按照《商船(註冊)(噸位)規例》(第 415章，附屬法例)測定的總噸位； (由1970年第3號第3條增補)
" ""gross tonnage"" (總噸位) means gross tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations (Cap 415 sub. leg.); (Added 3 of 1970 s. 3)"
“牌照”、“牌”(licence) 指根據本條例或根據前有條例批予或發 出的牌照； (由1970年第3號第3條代替)
" ""licence"" (牌照、牌) means a licence granted or issued under this Ordinance or under the former Ordinance; (Replaced 3 of 1970 s. 3) "
“酒牌”(liquor licence) 指在牌照指明的處所售賣或供應酒類以供 在該處所飲用的牌照； (由1970年第3號第3條增補)
" ""liquor licence"" (酒牌) means a licence for the sale or supply of liquor at any premises specified therein for consumption on the premises; (Added 3 of 1970 s. 3) "
“艙單”(manifest) 指船舶或飛機的艙單，而就任何車輛而言，指第 22條提述的以該車輛運載進口或出口的貨品的陳述書；
" ""manifest"" (艙單) means the manifest of a ship or aircraft, and in relation to a vehicle, the statement referred to in section 22 of goods imported or for export in such vehicles; "
“香港海關人員”(member of the Customs and Excise Service) 指 擔任《香港海關條例》(第342章)附表1內指明職位的人； (由1977年第 46號第18條修訂)
" ""member of the Customs and Excise Service"" (香港海關人員) means a person holding an office specified in Schedule 1 to the Customs and Excise Service Ordinance (Cap 342); (Amended 46 of 1977 s. 18) "
“淨註冊噸位”(net register) 指按照《商船(註冊)(噸位)規例》( 第415章，附屬法例)測定的註冊噸位； (由1970年第3號第3條代替)
" ""net register"" (淨註冊噸位) means register tonnage determined in accordance with the Merchant Shipping (Registration) (Tonnage) Regulations (Cap 415 sub. leg.); (Replaced 3 of 1970 s. 3) "
“罪行”(offence) 指本條例任何條文所訂的罪行，並包括由本條例 任何條文宣布為或當作為罪行的任何作為或不作為； (由1970年第3號第 36條修訂)
" ""offence"" (罪行) means an offence against any of the provisions of this Ordinance, and includes any act or omission declared or deemed by any of the provisions of this Ordinance to be an offence; (Amended 3 of 1970 s. 36) "
“通行證”(pass) 指由獲總監根據本條例授權的持牌人所發出，以供 將應課稅貨品從私用保稅倉移走的文件； (由1996年第46號第2條增補)
" ""pass"" (通行證) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal of dutiable goods from a licensed warehouse; (Added 46 of 1996 s. 2) "
“地方”(place) 指任何陸地或水域範圍，並包括任何船舶、飛機、 車輛、鐵路列車、建築物、構築物或圍封處，而不論其是否能夠移動； (由1986年第66號第3條增補)
" ""place"" (地方) means any area on land or water and includes any ship, aircraft, vehicle, train, building, structure or enclosure, whether movable or not; (Added 66 of 1986 s. 3) "
“區域市政局轄區”(Regional Council area) 具有《區議會條例》( 第366章)給予該詞的涵義； (由1985年第39號第60條增補)
" ""Regional Council area"" (區域市政局轄區) has the meaning assigned to it in the District Boards Ordinance (Cap 366); (Added 39 of 1985 s. 60) "
“船”、“船舶”(ship) 指用於或經改裝以供用於航行或運載人或貨 物的各類型船隻(並非軍用船隻或具有軍用船隻地位者)；
" ""ship"" (船、船舶) includes every description of vessel (not being or having the status of a vessel of war) used, or adapted for use, in navigation or for the carriage of goods or persons; "
“過境貨物”(transit cargo) 指以香港以外的地方為目的地，且正 由同一船舶或飛機運載，無須轉運而途經香港的貨品； (由1998年第23 號第2條修訂)
" ""transit cargo"" (過境貨物) means goods which are destined for a place outside Hong Kong and are passing through Hong Kong on the same ship or aircraft without transhipment; (Amended 23 of 1998 s. 2) "
“旅行證件”(travel document) 指附有持有人照片的護照，或足以 令香港海關人員或警務人員信納持有人的身分以及其國籍、居籍或永久居 留地的相類的文件； (由1996年第46號第2條增補)
" ""travel document"" (旅行證件) means a passport furnished with a photograph of the holder or a similar document establishing to the satisfaction of a member of the Customs and Excise Service or a police officer the identity of the holder and his nationality, domicile or place of permanent residence; (Added 46 of 1996 s. 2) "
“市政局轄區”(Urban Council area) 具有《區議會條例》(第366章 )給予該詞的涵義； (由1985年第39號第60條增補)
" ""Urban Council area"" (市政局轄區) has the meaning assigned to it in the District Boards Ordinance (Cap 366); (Added 39 of 1985 s. 60) "
“憑單”(voucher) 指由獲總監根據本條例授權的持牌人所發出，以 供將當作已繳付稅款的應課稅貨品從私用保稅倉移走的文件； (由1996 年第46號第2條增補)
" ""voucher"" (憑單) means a document issued by a licensee who is authorized by the Commissioner under this Ordinance for the removal from a licensed warehouse of dutiable goods on which duty is deemed to have been paid; (Added 46 of 1996 s. 2) "