Glossary

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.

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.

The rules are used to conclude contracts for the purchase of goods worldwide. They define the seller's and buyer's obligations regarding the risk of loss of or damage to the goods, costs and … arrangement of transport and customs clearance.

“Customs value“ of imported goods on the international scale means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs … and Trade 1994 (WTO Agreement on Customs Valuation).

Determination of preferential origin means a determination as to whether a product qualifies as an originating product in accordance with the Protocol on Rules of Origin to a Free Trade Agreement … or the provisions of the Generalised System of Preferences (GSP).

These are the 6 rules that are applied when setting up a 6-character commodity code. The rules are laid down in the global Harmonized System and transposed into the EU Combined Nomenclature.

All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods. Union goods are not subject … to customs supervision.

Goods brought into the customs territory of the Union shall, from the time of their entry, be subject to customs supervision and may be subject to customs controls. They shall remain under such … supervision for as long as is necessary to determine their customs status and shall not be removed therefrom without the permission of the customs authorities.

The customs procedure under which certain goods can be brought into a customs territory relieved from payment of import duties and without application of economic prohibitions or restrictions.

The Harmonized Commodity Description and Coding System generally referred to as "Harmonized System" or simply "HS" is a multipurpose international product nomenclature. It is set out in the Annex … to the International Convention on the Harmonized Commodity Description and Coding System.