equivalent effect, levied on goods for their importation; (q) “Export Duties and Taxes” shall mean export duties and charges having equivalent effect, levied on goods for their exportation; (r) “Customs Duties and Taxes” shall mean all duties and taxes as defined in paragraphs (p) and (q) of this Article; (s) “Non-Tariff Barriers” shall mean barriers which hamper trade and which are caused by obstacles other than fiscal obstacles; (t) “Intra-Community Trade System” shall mean the system under which advantages are accorded to the goods referred to in Paragraph 1, Article 33 of this Treaty; (u) “Goods in Transit” shall mean goods being transported between two Member States or between a Member State and a third State and passing through one or more Member States; (v) “Barter Agreement” or “Compensatory Exchanges” shall mean any agreement under which goods and services imported into a Member State may be paid for in full or in part by direct exchange of goods and services; (w) “Fund” shall mean the Solidarity, Development and Compensation Fund of the Community established pursuant to Article 80 of this Treaty; and (x) “Person” shall mean a natural or legal person. 6