Customs glossary
ABCDEFGHI J K LMNOP Q RST U V W X Y Z| Ad-valorem duty | A duty fixed as a percentage of the value of the goods |
| Agricultural duties | Import and export duties introduced under the common agricultural policy |
| Anti-dumping duties | Customs duties imposed on imports from specific countries in addition to the normal or preferential duty; such duties can be introduced where the export price is below the normal value, provided such imports cause or threaten to cause material injury to Community producers of like products |
| Approved exporter (export procedure) | A person who has been authorised to use the local clearance procedure for exports, i.e. he places the goods under the procedure by entry in his records and notifies the customs authorities of the removal of the goods from his premises in the manner specified in the authorisation (Arts 283-289 CCIP) |
| Approved exporter (origin) | A person who makes frequent shipments of products qualifying for preferential origin and who has been authorised to make out invoice declarations for proof of origin. |
| Association agreement | An agreement between the Community and one or more third countries creating mutual rights and obligations |
| ATA carnet | Customs document used for the temporary exportation, transit and temporary exportation, transit and temporary admission of goods for specific purpose, e.g. for displays, exhibitions and fairs as professional equipment and as commercial samples. |
| Authorised consignee | A person who has been authorised to receive at his premises or at any other specified place goods under a transit procedure without presenting them and the transit declaration at the office of destination. |
| Authorised consignor | A person who has been authorised to carry out transit operations without presenting the goods and the transit declaration at the office of departure. |
| Binding origin information (BOI) | Written information issued by the customs authorities of the Member States on the preferential or non-preferential origin of specific goods to be imported or exported (Art. 12 CC) |
| Binding tariff information (BTI) | Written information issued by the customs authorities of the Member States on the classification of goods in the combined nomenclature or a nomenclature derived therefrom, such as the TARIC (Art. 12 CC) |
| Combined nomenclature (CN) | A systematic list of goods descriptions based on the Harmonized System, serving for the purposes of the Common Customs Tariff, external trade statistics, and other Community policies (Art. 1 Reg. [EEC] No 2658/87, OJ 1987 No L 256, p.1) |
| Commercial policy measures | Non-tariff measures established in the framework of the common commercial policy, such as
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| Common Customs Tariff | The sum of all Community provisions fixing import and export duties and duty exemptions with regard to specific goods, including agricultural, anti-dumping and preferential duties, tariff quotas and tariff suspensions |
| Common transit | Customs procedure for the carriage of goods between the Community and the EFTA countries and between the EFTA countries themselves. |
| Community Customs Code | The provisions of Council Regulation (EEC) No 2913/92 and subsequent amendments |
| Community transit | Customs procedure that allows goods to be moved from one point in the Community to another. |
| Compensating products | Products resulting from processing under the inward or outward processing procedure. Main compensating products are those for the production of which the arrangements were authorised, whilst secondary compensating products are necessary by-products of the processing operation (Art. 496 (k, l) CCIP) |
| Control copy T5 | Declaration and undertaking used to cover goods imported into, exported from or moving within the customs territory of the Community that are subject to proof of compliance with the conditions provided for or prescribed by a Community rule for their use and/or destination. |
| Countervailing duties | Customs duties imposed on imports from specific countries in addition to the normal or preferential duty; such duties can be introduced where a subsidy is granted by the export country, provided such imports cause or threaten to cause material injury to Community producers of like products (Art. VI GATT and Reg. [EC] No 2026/97, OJ 1997 No L 288, p. 1) |
| CPD carnet | Document facilitating transit and temporary importation of means of transport by serving both as a customs declaration and authorisation as well as guarantee in countries that are a contracting party to the Istanbul Convention (OJ 1993 No L 130 p. 12) |
| Cumulation | Rules allowing components and processing in certain partner countries to be considered for the acquisition or maintenance of preferential origin |
| Customs Code | Council Regulation 2913/92/EEC |
| Customs Code Committee | The Committee assisting the Commission in the elaboration of implementing provisions to
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| Customs controls | Acts performed by the customs authorities of the Member States with a view to ensuring that the customs rules and other applicable trade provisions are observed, such as examining goods, documents or accounts, or carrying out inquiries (Arts 4 (14), 13, 68, 78 (2) CC) |
| Customs debt | The obligation on a person to pay import or export duties under the provisions of the Community Customs Code and the Common Customs Tariff |
| Customs declaration | The act whereby a person indicates the wish to place goods under one of the customs procedures provided for by the Community Customs Code (Arts 4 (17), 59 - 78 CC) |
| Customs procedure | The Community Customs Code provides for 8 customs procedures: release for free circulation, transit, customs warehousing, inward processing, processing under customs control, temporary importation, outward processing, and exportation (Art. 4 (16) CC) |
| Customs procedures with economic impact | The following customs procedures require an authorisation and in some situations an evaluation of their economic impact (Art. 84 (1) (b) CC):
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| Customs territory of the Community | The customs territory of the Community comprises of the territory of:
The following territories, including their territorial waters, inland maritime waters and airspace, situated outside the territory of the Member States, shall also be considered to be part of the customs territory of the Community:
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| Customs union | The merger of two or more customs territories with the effect that (Art. XXIV GATT and Art. 23 EC Treaty)
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| Customs value | The value of goods established according to the customs rules for the levying of ad-valorem duties (Arts 28 _ 36 CC) |
| Customs warehousing | Customs procedure allowing the storage of (Art. 98 (1) CC)
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