Section 361.2 - Definitions(a) The term valuables means any articles or things or representatives of value in which the United States has any interest, or in connection with which it has any obligation or responsibility, direct or indirect, and which have been declared to be valuables by the Secretary of the Treasury (hereafter Secretary) pursuant to the Act, as listed in § 362.1 of this title.(b) The term shipment means the transportation, or the effecting of transportation, of valuables, without limitation as to the means or facilities used or by which the transportation is effected or the person to whom it is made, and includes, but is not limited to, shipments made to any executive department, independent establishment, agency, wholly or partly owned corporation, officer, or employee of the United States, or any person acting on his or its behalf or at his or its direction.(c) The term replacement means payment, reimbursement, replacement, or duplication or the expenses incident thereto.(d) The term carrier means any person, corporation, or other entity which effectuates the shipment for consignors of valuables.