For the purposes of these rules, except where inconsistent with the context—
| (a) | a foreign-going vessel, or goods on board a foreign-going vessel, must be regarded as— |
| (i) | arriving at a port when the vessel upon reaching the port docks for the first time at that port, whether inside the port or at a docking facility outside the port; or |
| (ii) | departing from a port when the vessel undocks to move out of or away from the port; |
| (b) | a foreign-going aircraft, or goods on board a foreign-going aircraft, must be regarded as— |
| (i) | arriving at a customs and excise airport when the aircraft lands at the airport; or |
| (ii) | departing from a customs and excise airport when the aircraft takes off from the airport; |
| (c) | a cross-border train or a railway carriage attached to a cross-border train, or goods on board a cross-border train or such a railway carriage, must be regarded as— |
| (i) | arriving at a railway station when the train stops for the first time at a railway terminal at that railway station; or |
| (ii) | departing from a railway station when the train starts to move out of the railway station; or |
| (d) | a truck, must be regarded as— |
| (i) | arriving in the Republic when the truck crosses the border into the Republic; or |
| (ii) | departing from the Republic when the truck crosses the border out of the Republic. |
