A natural person with a degree and a professional license as a customs broker, responsible for professionally conducting customs procedures on behalf of and as a representative of the goods’ beneficiary.
The customs charges applied during the import of goods from third countries into the customs territory of the European Community are determined in the EU Common Customs Tariff.
It is the systematically encoded collection of EU legislative regulations published in the Official Journal of the European Union. It pertains to customs duties against third countries, tariff suspensions, preferential tariffs, quotas, anti-dumping duties, compensatory duties, and other trade and agricultural policies of the EU. Taric codes are ten digits long.
Refers to the actually paid or payable price for goods when sold for export to the customs territory of the Community. In addition to the invoice value, elements such as transportation expenses, insurance, commissions, royalties, etc., up to the port of entry into the Community, are added to the customs value.
The regime of temporary storage begins with the entry of goods into the customs territory of a country, continues with the deposit
at the customs office of the goods declaration, and concludes with the loading/unloading of the goods in temporary customs warehouses.
Part of the country’s customs territory, separated from the rest of the customs territory, where goods entering are not subject to duties, restrictions, and prohibitions for as long as they remain there. No customs formalities apply.
The entry of foreign goods into the country’s customs from outside, intended for consumption in the domestic market after payment of customs duties and taxes. The calculation of duties and taxes is based on the customs value of the goods. The date of acceptance of the import declaration by the customs plays a significant role.
The exit of domestic or customs-cleared foreign products from a country, destined for their market abroad for consumption. The key characteristic of exports is that no duties or other charges are imposed on the exported goods, ensuring they are not subject to any burdens.
This involves the temporary export of goods for display at an exhibition abroad or for temporary use, followed by their Re-importation.
Occurs when specific goods are imported into a country for a defined purpose and period without payment of duties and taxes, with the obligation of their re-exportation without any modification.
The ATA carnet has also a function as transit document so that goods can be moved within the customs territory of the EU from the point where they enter to the point where they are used under temporary admission and the other way around to the point of exit.
The Refinement for Re-export regime (active refinement) allows the import of non-Union commodities into the EU customs territory with the purpose of undergoing one or more processing operations and then re-exporting them as processed products to third countries without paying duties and other charges or being put into free circulation upon payment thereof.
The Refinement for re-import regime (passive refinement) allows the temporary export of union commodities to third countries for the purpose of processing them and then re-importing the processed products, having as a basis for calculation of the customs debt the cost of the processing operations carried out outside the EU customs territory.
Refers to products that have been produced by using non-originating materials or were partially processed abroad. Rules of origin included in preferential trade arrangements contain a list which establishes, for each product, the required processing operations to be carried out in the partner country in order for the product to be considered as originating.
Transit document serving both as a customs declaration and a guarantee in countries that are a contracting party to the Transport International Routier (TIR) Convention.
The EORI number is a unique identifier granted by the competent customs authorities of the Member States to economic operators engaged in business activities governed by customs legislation. Once the EORI number is issued to an economic operator, it is used by the operator in all transactions with the customs authorities of all EU Member States as a unique identification number.