Glossary

Rules of preferential origin are an essential element of preferential trade agreements. They define the conditions under which a product is regarded as originating and can benefit from lower … rates of duty upon importation in the country of destination.

Product-specific rules of preferential origin determine requirements of working or processing which must be done on non-originating materials in order for the product manufactured to obtain originating … status.

There are four types of free trade agreements: first and second generation agreements, Deep and Comprehensive Free Trade Areas, and Economic Partnership Agreements.

Customs represent the regulatory touchpoint for internationally traded goods. The role of customs, like any law enforcement agency, is to ensure compliance with the law. The regulatory requirements … for which customs has administrative responsibility include import, export, and transit of goods, as well as any matters that are administered on behalf of other agencies, such as health, agriculture, taxation, environment, statistics.

ISO 31000 is the acknowledged international standard for managing risk. It is applicable to all organizations, regardless of type, size, activities and location, and covers all types of risk. … It was developed by a range of stakeholders and is intended for use by anyone who manages risks, not just professional risk managers

The Union transit procedure is used to move non-Union and Union status goods from one point to another within the customs territory of the Union, and also Andorra and San Marino. There are two … categories of the Union transit procedure: external transit and internal transit.

Transit manual, prepared by the European Commission, is a detailed description of the common and the Union transit procedures. It explains how these transit procedures work and the roles of the … various participants.

Learn about and find links to customs-related databases in the EU: TARIC, customs offices information, validation of EORI and REX numbers, AEO, CLASS, ECICS, EBTI, SAMANCTA, Export and Transit … MRN follow-up and databases of quotas, suspensions, surveillances.

‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be … in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.

‘Wood packaging material’ means any wood product in the form of packing cases, boxes, crates, drums and similar packing, pallets, box pallets and other load boards, pallet collars, dunnage, whether … or not actually in use in the transport of objects of all kinds; raw wood of 6 mm thickness or less, processed wood produced by glue, heat and pressure, or a combination thereof, and dunnage supporting consignments of wood, which is constructed from wood of the same type and quality as the wood in the consignment, are excluded.

Product-specific rules (PSRs) of preferential origin are the requirements for a product, which incorporates non-originating materials, to be originating in a country. PSRs are created based on … origin criteria. One criterion is a change in tariff classification (examples of other criteria: a production process, a maximum value or weight of non-originating materials). It means that any non-originating material used in the production of the product must be classified in a chapter, heading or subheading1 other than that of the product.

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national … legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties.

EU customs legislation means the body of legislation made up of all of the following: the Union Customs Code and the provisions supplementing or implementing it adopted at Union or national level; … the Common Customs Tariff; the legislation setting up a Union system of reliefs from customs duty; international agreements containing customs provisions, insofar as they are applicable in the Union. Watch the video and learn more (practical examples provided)!

The Union Customs Code (UCC) is set out in the Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9.10.2013. UCC lays down the general rules and procedures applicable … to goods brought into or taken out of the customs territory of the EU.

In a customs territory, uniform customs laws apply and there are no internal customs or similar taxes. Watch the video and learn answers to these questions: Is the customs territory the same … as the national territory? Where does the customs territory at sea and on land begin and end? How about the airspace?

Tariff quotas permit total or partial suspension of the normal duties applicable to imported goods. The quotas are set for a limited quantity of goods and for a limited period.