"customs data bank" means a depository of customs and trade data and information; "customs duties" means import or export duties and other charges of equivalent effect levied on goods by reason of their importation or exportation, respectively, on the basis of legislation in the Partner States and includes fiscal duties or taxes where such duties or taxes affect the importation or exportation of goods but does not include internal duties and taxes such as sales, turnover or consumption taxes, imposed otherwise than in respect of the importation or exportation of goods; "customs law of the Community" means the customs law of the Community as provided under Article 39 of this Protocol; "customs offence" means any breach or attempted breach of customs law; "customs territory" means the geographical area of the Republic of Uganda, the Republic of Kenya and the United Republic of Tanzania and any other country granted membership of the Community under Article 3 of the Treaty; "Customs Union" means the East African Community Customs Union established by Article 2 of this Protocol; "days" means working days in any calendar month; "dumping" in relation to goods means the situation where the export price of goods imported or intended to be imported into the Community is less than the normal value of like goods in the market of a country of origin as determined in accordance with the provisions of this Protocol, and "dumped product" has the corresponding meaning; "duty" means any duty leviable under any customs law and includes surtax; "duty drawback" means a refund of all or part of any excise or import duty paid in respect of goods confirmed to have been exported or used in a manner or for a purpose prescribed as a condition for granting duty drawback; "excise duty" means a non-discriminative duty imposed by a Partner State on locally produced or similar imported goods; “export” with its grammatical variations and cognate expressions means to take or cause goods to be taken out of the customs territory; 4