International customs terms

Originally published by WCO in English under the title: GLOSSARY OF INTERNATIONAL CUSTOMS TERMS

World Customs Organization.

TERMS DEFINITION
ADMINISTRATIVE SETTLEMENT OF A CUSTOMS OFFENCE The procedure laid down by national legislation under which the Customs are empowered to settle a Customs offence either by ruling thereon or by means of a compromise settlement.
MUTUAL ADMINISTRATIVE ASSISTANCE Measures taken by a Customs administration on behalf of or in collaboration with another Customs administration for the proper application of Customs law and for the prevention, investigation and repression of Customs offences.
INTERNAL TRAFFIC The carriage of persons embarked or goods loaded in the Customs territory for disembarkation or unloading within the same Customs territory.
REPAYMENT The refund, in whole or in part, of duties and taxes paid on goods and the remission, in whole or in part, of duties and taxes where payment has not been mad
TEMPORARY ADMISSION The Customs procedure under which certain goods can be brought into a Customs territory conditionally relieved totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for reexportation within a specified period and without having undergone any change except normal depreciation due to the use made of them
TEMPORARY STORAGE OF GOODS Storing of goods under Customs control in premises and enclosed or unenclosed spaces specified by the Customs (temporary stores) pending lodgement of the Goods declaration
RELEASE OF GOODS The action by the Customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned
AIRCRAFT GENERAL DECLARATION Declaration conforming to the provisions of Annex 9 to the Convention on International Civil Aviation, Chicago 1944. The general declaration is the basic document on arrival and departure providing information concerning the aircraft itself and summary information relating to the itinerary, crew, passengers and health.
SHIP'S GENERAL DECLARATION Declaration (IMO FAL Form 1) conforming to the provisions of the Annex to the Convention on Facilitation of Maritime Traffic, London, 1965. The general declaration is the basic document on arrival and departure providing information concerning the ship itself and summary information relating to the cargo, crew, passengers and voyage.
CARGO DECLARATION Information submitted prior to or on arrival or departure of a means of transport for commercial use that provides the particulars required by the Customs relating to cargo brought to or removed from the Customs territory.
CARGO MANIFEST A listing of the goods comprising the cargo (freight) carried in a means of transport or in a transport-unit. The Cargo manifest which gives the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, descriptions and quantities of the goods, may be used in place of the Cargo declaration.
DECLARANT Any person who makes a Goods declaration or in whose name such a declaration is made
GOODS DECLARATION A statement made in the form prescribed by Customs, by which the persons interested indicate the Customs procedure to be applied to the goods and furnish the particulars which the Customs require to be declared for the application of that procedure.
STORES DECLARATION Documents providing the particulars concerning stores carried on board the means of transport, to be presented as required by the Customs
DECLARATION OF ARRIVAL or DECLARATION OF DEPARTURE Any declaration required to be made or produced to the Customs upon the arrival or departure of means of transport for commercial use, by the person responsible for the means of transport for commercial use, and containing the necessary particulars relating to the means of transport for commercial use and to the journey, cargo, stores, crew or passengers
DECLARATION OF ORIGIN An appropriate statement as to the origin of the goods made, in connection with their exportation, by the manufacturer, producer, supplier, exporter or other competent person on the commercial invoice or any other document relating to the goods
ASSESSMENT OF DUTIES AND TAXES Determination of the amount of duties and taxes payable
TARIFF CLASSIFICATION OF GOODS Determination of the tariff subheading in a tariff nomenclature under which particular goods should be classified.
ATA CONVENTION The expression commonly used to refer to the Customs Convention on the ATA carnet for the temporary admission of goods (ATA Convention) adopted by the Customs Co-operation Council in Brussels in 1961.
CLEARANCE The accomplishment of the Customs formalities necessary to allow goods to enter home use, to be exported or to be placed under another Customs procedure
CLEARANCE FOR HOME USE The Customs procedure which provides that imported goods enter into free circulation in the Customs territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities.
PRODUCTION OF GOODS TO THE CUSTOMS The act of presenting goods to the competent Customs authorities, at the place designated or accepted by them, for completion of the Customs formalities

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