Glossary of Customs Terms: Compendium of Knowledge
1. BASIC TERMS AND IDENTIFICATION
EORI Number: A unique identifier for economic operators within the EU customs system, essential for every customs clearance.
Combined Nomenclature (CN): A numerical classification of goods, on which customs duties and taxes depend.
Status of Goods: Distinction between Union goods (free circulation) and non-Union goods (under customs supervision).
Customs Debt: The total amount of import duties (customs duty, taxes) payable upon import of goods.
Customs Declaration: A document (electronic or paper) declaring goods for a specific customs procedure.
Release for Free Circulation: A procedure granting non-EU goods the status of Union goods after payment of duties.
2. DOCUMENTATION AND AUTHORIZATIONS
Authorization: A document allowing a Customs Agency to represent your company before the tax authority.
SAD Document: A universal customs declaration used in trade with countries outside the European Union.
Certificate of Origin: Confirms the country of origin of goods, allowing for the application of preferential customs duty rates.
ATR / EUR.1 Certificate: Documents entitling to reduced or zero customs duty rates with selected countries.
EAD: Export Accompanying Document. Confirms the declaration of goods for the export procedure (contains the MRN number).
AEO: Authorized Economic Operator status, indicating reliability and priority handling during controls.
TIR Carnet: A document simplifying transit procedures in international road transport.
ATA Carnet: An international customs document for goods temporarily exported (e.g., exhibition items).
3. SYSTEMS AND PROCEDURES
NCTS: An IT system used for handling and controlling electronic transit declarations.
AES plus: A system for electronic handling of export declarations, streamlining the export of goods.
MRN Number: A digital identifier for a customs operation, enabling tracking of consignment status.
AIS / AES: Electronic systems used respectively for import and export handling.
Customs Warehouse: A designated supervised place where goods await clearance without customs duties and taxes.
Economic Procedures: Regimes allowing for the processing of goods with suspension or refund of customs duties.
Procedure 42: Import with simultaneous intra-Community supply, allowing for VAT payment deferral.
Simplified Clearance: Allows for faster release of goods for circulation through entry in the declarant’s records.
4. REPRESENTATION AND SECURITY
Direct Representation: The agent acts in the name of the client. Only the principal (client) is liable for the customs debt.
Indirect Representation: The agent acts in their own name, and both the agent and the client are jointly and severally liable for the customs debt.
Customs Guarantee: Financial security guaranteeing the payment of customs and tax liabilities to the authority.
Dual-Use Goods: Civilian products that can be used for military purposes (Dual-Use), requiring permits.
Customs Inspection: Physical verification of goods and documentation by officers to verify the declaration.
Customs Warehouse: A place for temporary storage of non-Union goods before their final customs-approved treatment or use.