In these Regulations unless the context otherwise requires-

 “Act” means the Free Zone Act, 1995 (Act 504)

“approved place” means a place on the perimeter of a free zone designated by the Board as the place where persons, goods  and vehicles may enter and leave the free zone;

“Board” means the Free Zones Board established under section 1 of the Act;

“CEPS” means the Customs, Excise and Preventive Service; 

“Commissioner” means the Commissioner of CEPS;

“developer” has the same meaning as provided under the Act;

“planning authority” means an body or institution assigned responsibility by law to regulate construction of buildings and structures in the area of the free zone concerned; and 

“zone” means a free zone.