Glossary

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Other legislation applied by the EU customs authorities
28-01-2024

‘Other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved.

law
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Other legislation applied by the EU customs authorities
28-01-2024

‘Other legislation applied by the customs authorities’ means legislation other than customs legislation applicable to the goods entering, exiting, passing through the customs territory of the Union, or to be placed in the Union market, in the implementation of which the customs authorities are involved.

law
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EU Customs Data Model (EUCDM)
31-12-2023

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

IT systems, databases
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EU Customs Data Model (EUCDM)
31-12-2023

The electronic customs declaration consists of data elements that should be harmonised worldwide so that customs can verify the data flow from the exporting country to the importing country. The World Customs Organisation has developed the WCO data model, which provides a universal language for cross-border data exchange. The EU has adopted this model for its own purposes and for trans-European use.

IT systems, databases
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Customs territory
31-12-2023

Uniform customs laws apply in a customs territory and there are no internal customs duties or similar taxes. A customs territory comprises territories including their territorial waters, inland waters and airspace.

law
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Customs territory
31-12-2023

Uniform customs laws apply in a customs territory and there are no internal customs duties or similar taxes. A customs territory comprises territories including their territorial waters, inland waters and airspace.

law
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Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
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Transfer pricing - EU law
12-11-2023

Transfer pricing is a rule that was designed in international taxation to establish which part of the income within a multinational enterprise needs to be allocated between two companies in the same group if they have a transaction between them. The rule, in general, is that they need to act as if they were third parties in order to establish the third-party price. Transfer pricing is important for determining the customs value of goods.

valuation
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Non-tariff measures
05-11-2023

Non-tariff measures are policy measures other than ordinary customs tariffs that can potentially have an economic impact on international trade in goods by changing the quantities traded, prices or both.

restrictions, trade barriers
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Non-tariff measures
05-11-2023

Non-tariff measures are policy measures other than ordinary customs tariffs that can potentially have an economic impact on international trade in goods by changing the quantities traded, prices or both.

restrictions, trade barriers
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REACH - the chemicals regulation in the EU and the UK
02-11-2023

REACH stands for Registration, Evaluation, Authorisation and Restriction of Chemicals. It is the main EU legislation for the regulation of chemicals in the EU. It is a single economic market measure applying in the European Economic Area (EEA). EU REACH ceased to have effect in Great Britain from 1 January 2021. The Government has put in place a separate UK REACH regime that applies to businesses that import, make, sell or distribute chemicals in Great Britain, whether as raw materials or in their finished state. Northern Ireland stays within the jurisdiction of EU REACH.

restrictions, trade barriers
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REACH - the chemicals regulation in the EU and the UK
02-11-2023

REACH stands for Registration, Evaluation, Authorisation and Restriction of Chemicals. It is the main EU legislation for the regulation of chemicals in the EU. It is a single economic market measure applying in the European Economic Area (EEA). EU REACH ceased to have effect in Great Britain from 1 January 2021. The Government has put in place a separate UK REACH regime that applies to businesses that import, make, sell or distribute chemicals in Great Britain, whether as raw materials or in their finished state. Northern Ireland stays within the jurisdiction of EU REACH.

restrictions, trade barriers
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Sustainability
15-10-2023

Sustainability-related legislation for material goods falls within the scope of customs control when goods cross international borders. But what exactly does 'sustainability' mean?

sustainability
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Sustainability
15-10-2023

Sustainability-related legislation for material goods falls within the scope of customs control when goods cross international borders. But what exactly does 'sustainability' mean?

sustainability
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Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
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Risk management process
27-08-2023

There are five main steps in the standard customs risk management process as defined by the World Customs Organization: establish context, identify risks, analyse risks, assess and prioritize risks and address risks. In addition to these five steps, risk management requires constant monitoring and review.

risk management
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E-customs in the EU
05-03-2023

Electronic customs (‘e-customs’) is a major development for the EU's Customs Union. The project aims to replace paper-format customs procedures with EU-wide electronic procedures to create a more efficient and modern customs environment. Each year the European Commission releases a report on progress in developing electronic systems. The latest report was published in February 2023.

IT systems, databases
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E-customs in the EU
05-03-2023

Electronic customs (‘e-customs’) is a major development for the EU's Customs Union. The project aims to replace paper-format customs procedures with EU-wide electronic procedures to create a more efficient and modern customs environment. Each year the European Commission releases a report on progress in developing electronic systems. The latest report was published in February 2023.

IT systems, databases
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Non-customs formalities in EU
15-01-2023

EU Regulation provides a new legal framework to improve information sharing and digital cooperation between customs administrations and other government authorities in charge of enforcing non-customs formalities at the EU border. What are these non-customs formalities?

restrictions, trade barriers, IT systems, databases
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Non-customs formalities in EU
15-01-2023

EU Regulation provides a new legal framework to improve information sharing and digital cooperation between customs administrations and other government authorities in charge of enforcing non-customs formalities at the EU border. What are these non-customs formalities?

restrictions, trade barriers, IT systems, databases
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Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
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Anti-dumping duties
02-10-2022

Anti-dumping measures may be applied against imports of a product at an export price below its ‘normal value’ (usually the price of the product in the domestic market of the exporting country) if such dumped imports cause injury to a domestic industry.

duties, taxes
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EU Single Window Environment for Customs (EU SWE-C)
11-09-2022

The ‘single window’ is a trade facilitation measure, allowing parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, export, and transit-related regulatory requirements, thus reducing duplication, time, and costs.

IT systems, databases
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EU Single Window Environment for Customs (EU SWE-C)
11-09-2022

The ‘single window’ is a trade facilitation measure, allowing parties involved in trade and transport to lodge standardised information and documents with a single-entry point to fulfil all import, export, and transit-related regulatory requirements, thus reducing duplication, time, and costs.

IT systems, databases
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European Maritime Single Window environment (EMSWe)
11-09-2022

The European Maritime Single Window environment (EMSWe) aims to improve administrative procedures in maritime transport by introducing a single window for reporting formalities for ships to harmonise processes and data exchange with economic operators. Legal acts establish that the latest date for the system to be operational is no later than 15.08.2025.

IT systems, databases
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European Maritime Single Window environment (EMSWe)
11-09-2022

The European Maritime Single Window environment (EMSWe) aims to improve administrative procedures in maritime transport by introducing a single window for reporting formalities for ships to harmonise processes and data exchange with economic operators. Legal acts establish that the latest date for the system to be operational is no later than 15.08.2025.

IT systems, databases
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Environmental or climate-friendly goods
07-08-2022

It's about trade liberalisation of climate-friendly goods: What is defined as a ‘climate-friendly good’? How are these goods included in the Harmonised System (HS)?

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Environmental or climate-friendly goods
07-08-2022

It's about trade liberalisation of climate-friendly goods: What is defined as a ‘climate-friendly good’? How are these goods included in the Harmonised System (HS)?

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Risk
25-04-2022

Risk is the likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, etc.

risk management
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Risk
25-04-2022

Risk is the likelihood and the impact of an event, which would prevent the correct application of Union or national measures, compromise the financial interests of the Union and its Member States, etc.

risk management
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Trade Barriers Regulation of the EU
03-04-2022

Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a complaint with the Commission about trade barriers in third countries.

law, restrictions, trade barriers, trade policy
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Trade Barriers Regulation of the EU
03-04-2022

Part of the EU’s trade rules enforcement arsenal, the Trade Barriers Regulation is a legal instrument that gives EU companies, industries, associations and Member States the right to lodge a complaint with the Commission about trade barriers in third countries.

law, restrictions, trade barriers, trade policy
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