means the prescribed form as approved by the Chief Executive Officer under this scheme;

means the retailer as approved by the Chief Executive Officer to be licensed under the Tourist VAT Refund Scheme;

means a ship on an international voyage carrying passengers participating in a group programme and accommodated on board, for the purpose of making scheduled tourist visits at one or more different ports and which during the voyage does not normally—

• (a)embark or disembark any other passengers;
• (b)load or discharge any cargo;

means a financial institution licensed under the Banking Act 1995 approved by the Chief Executive Officer to operate under the Tourist VAT Refund Scheme;

means the goods purchased from the approved registered person in respect of which an application form for a refund under the scheme has been or is to be submitted to the proper officer of Customs;

means any officer of Customs acting in the fulfilment of his or her duties under this Act or Customs Act 1986, whether such duties are assigned to him or her specially or generally or expressly or by implication;

means the Tourist VAT Refund Scheme;

means a student's permit issued by the Director of Immigration under the Immigration Act 2003; and

means an individual who is eligible to receive a refund of tax under Provision 6.