The customs value primarily bases on the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, plus, … certain adjustments of costs and charges.

The specific provisions, developed from principles established by national legislation or international agreements ("origin criteria"), applied by a country to determine the origin of goods.

They may be imposed on imports, exports or goods in transit on grounds of: public morality, public policy or public security; the protection of health and life of humans, etc.

The person who has the power for determining the sending of an item, including software or technology made available by electronic media, out of the customs territory of the Community.

The notification to the customs authorities of the arrival of goods at the customs office or at any other approved place and the availability of those goods for customs controls.

Acts performed by the customs authorities to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods.

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.

Items, including software and technology, which can be used for both civil and military purposes.

A person established in the customs territory of the Union, who has the power to determine and has determined that the goods are to be taken out of the customs territory.