Customs glossary

413 terms that appear in tariffs, customs declarations and trade agreements, from A.TR to the World Trade Organization, each with a plain definition and what it means in practice.

Where a term only exists in one customs territory, the entry says so. Related terms are linked so you can follow a topic from one entry to the next.

A

A.TR movement certificate: The document used in the EU–Türkiye customs union to show that industrial goods are in free circulation in the EU or in Türkiye, which allows them to…
Abandonment and destruction: Ways of ending the customs supervision of non-Union goods without import: the holder may, with permission, abandon goods to the state or destroy them…
Absorption rule: The principle that a material which has acquired originating status by meeting its own origin rule counts as fully originating when used in a further…
Acceptance of the declaration: The moment customs accepts a lodged declaration that contains the required data and documents, usually when the system issues a movement reference…
Accounting segregation: A method allowed under many preferential agreements for managing stocks of originating and non-originating materials that are identical and…
ACE: The US single window system used by CBP and partner government agencies to process imports and exports. Entries, entry summaries, export filings and…
Ad valorem duty: A duty expressed as a percentage of the customs value, such as 4.5 percent. It is the most common form of tariff in the EU, Türkiye, the UK and the…
Additional customs duty (İGV): An extra duty levied by Türkiye under the Import Regime Decree on many products from countries outside the EU, EFTA and its FTA partners. It is…
Additional financial obligation (EMY): A Turkish import charge set by decree for certain goods, expressed as a fixed amount per unit or a percentage, and collected in addition to customs…
Administrative review (AD/CVD): The periodic review in which the US Department of Commerce calculates the final anti-dumping or countervailing duties owed on entries made during a…
Advance Tariff Ruling: The UK's legally binding decision on the commodity code of specific goods, issued by HMRC on application. It replaced EU BTI for Great Britain from…
Air waybill: The transport document for air freight, issued by the airline or a forwarder, that serves as receipt and contract of carriage. It is not a document…
Amendment of a declaration: A change to one or more particulars of a declaration after it has been accepted, made at the declarant's request. Amendment is normally not allowed…
American goods returned: US tariff treatment allowing products of the US that are exported and returned without having been advanced in value or improved in condition abroad…
Anti-absorption investigation: An EU investigation into whether exporters have absorbed an anti-dumping or countervailing duty by lowering export prices, so that resale prices in…
Anti-dumping duty: An additional duty imposed on imports sold at prices below their normal value in the exporting country, when this causes injury to domestic industry.…
Approved exporter: An exporter authorised by its customs authority to make out invoice declarations or statements on origin for any value under certain agreements,…
Approved person status: A Turkish status for exporters and importers meeting volume and compliance criteria that gives simplifications such as fewer physical controls and…
Arrival notification: Information given to customs by the operator of the means of transport that a vessel, aircraft or vehicle has arrived in the customs territory. It…
Assists: Goods or services supplied free or at reduced cost by the buyer for use in producing the imported goods, such as moulds, tools, components or…
ATA carnet: An international customs document allowing goods to be temporarily imported without duty in member countries of the ATA system, for uses such as…
Authorised CBAM declarant: The status that an importer, or an indirect customs representative, must hold to import goods covered by CBAM above the applicable threshold during…
Authorised consignee: A trader authorised to receive goods moving under transit at its own premises, ending the transit procedure without presenting the goods at the…
Authorised consignor: A trader authorised to start transit movements at its own premises without presenting the goods at the office of departure. The authorised consignor…
Authorised customs broker (Türkiye): A licensed Turkish customs broker who has been authorised by the Ministry of Trade to carry out certain verification tasks on behalf of the…
Authorised Economic Operator: A status granted by customs to operators that meet criteria on compliance, record-keeping, financial solvency and, for the security type, safety…
Automated Export System (EU): The EU electronic system that handles export and exit declarations and exchanges messages between the offices of export and exit. It replaced the…
Autonomous tariff quota: A tariff quota opened unilaterally by the EU, rather than under a trade agreement, to allow a limited volume of a product not sufficiently available…

B

BİLGE: The electronic customs declaration system of Türkiye, through which declarations, manifests and many customs transactions are submitted and…
Bill of discharge: The statement the holder of an inward processing or end-use authorisation sends to customs to show how the goods placed under the procedure were used…
Bill of lading: The transport document issued by an ocean carrier or its agent acknowledging receipt of goods for shipment. It evidences the contract of carriage…
Binding Origin Information: A decision by customs on the origin of specific goods, given on application and binding for a limited period, three years in the EU. It can cover…
Binding Tariff Information: A written decision by a customs authority on the tariff classification of specific goods, issued on application. In the EU a BTI is valid for three…
BIS Entity List: A list maintained by the US Bureau of Industry and Security of foreign companies, organisations and individuals subject to specific export licence…
Border Target Operating Model: The UK government's framework, published in 2023, for import controls on goods from all countries, introducing risk-based sanitary and phytosanitary…
Buying commission: A fee paid by an importer to its own agent for representing it abroad in purchasing goods, such as finding suppliers and placing orders. Buying…

C

Cargo manifest: A list of all goods carried on a vessel, aircraft or vehicle, prepared by the carrier and submitted to customs. It links each consignment to its…
Cases and packing materials (GIR 5): The rule in GIR 5 that specially shaped cases suitable for long-term use and presented with the articles they are made for, and normal packing…
Cash deposit (AD/CVD): An amount of estimated anti-dumping or countervailing duty paid by the importer at entry, at the rate in force for the exporter or the all-others…
Catch-all control: An export control that requires a licence for items not listed in control lists when the exporter knows, or has been informed by the authorities,…
CBAM: An EU mechanism putting a carbon price on imports of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity, mirroring the EU…
CBAM certificate: An electronic certificate corresponding to one tonne of embedded emissions, which authorised CBAM declarants must buy and surrender to cover the…
CBP: The US federal agency within the Department of Homeland Security responsible for customs and border control, including collection of duties,…
CBP Form 28 (Request for Information): A notice by which CBP asks an importer for additional information or documents about an entry, such as invoices, product specifications, production…
CBP Form 29 (Notice of Action): A notice by which CBP informs an importer that it proposes to change, or has changed, the classification, value, rate of duty or other entry data,…
CE marking: A mark affixed by the manufacturer to declare that a product meets applicable EU harmonisation legislation, such as rules for machinery, electrical…
Centralised clearance: An authorisation allowing a trader to lodge declarations at the customs office where it is established while goods are presented at another office,…
Certificate of analysis: A document issued by a laboratory or the producer that reports the results of tests on a product, such as chemical composition, purity or contaminant…
Certificate of origin: A document certifying the non-preferential origin of goods, usually issued by chambers of commerce. It is required by some importing countries, by…
CFR (Cost and Freight): An Incoterms rule for sea and inland waterway transport under which the seller delivers the goods on board the vessel and pays the freight to the…
Change in tariff classification: An origin criterion requiring that non-originating materials be classified in a different chapter, heading or subheading from the final product,…
Chapter: The two-digit level of the Harmonized System. There are 97 chapters (chapter 77 is reserved for future use), each covering a product family such as…
Chapter 99 (HTSUS): A chapter of the US tariff schedule that holds temporary legislation and temporary modifications, such as Section 301, Section 232 and other…
CHED: The EU document, completed in the TRACES system, used to pre-notify and record official controls on animals, products of animal origin, food and feed…
CHIEF: The former UK customs declaration system, used for decades for import and export entries. It was retired in stages, with import declarations moving…
CIF (valuation basis): As a valuation basis, CIF means the price of the goods plus the cost of insurance and transport up to the place where goods enter the customs…
CIP (Carriage and Insurance Paid To): An Incoterms rule for any mode of transport under which the seller pays carriage and insurance to the named place of destination, while risk passes…
Circumvention: Changing the pattern of trade to avoid a trade-remedy duty without real economic justification, for example by assembling goods in a third country or…
CITES permit: A permit or certificate required under the CITES convention to trade specimens of listed animal and plant species, including parts and products such…
Classification opinion (WCO): A decision of the WCO Harmonized System Committee on the classification of a specific product, published in the Compendium of Classification…
Classification regulation: A Commission implementing regulation that fixes the CN classification of a specific product described in it, usually with the reasoning. It is…
CMR consignment note: The road transport document under the UN Convention on the Contract for the International Carriage of Goods by Road. It records sender, carrier,…
CN code: The eight-digit code of the EU Combined Nomenclature, which adds two digits to the HS code for customs duty and external trade statistics. The CN is…
CN22 and CN23 customs declarations: Universal Postal Union forms attached to international postal items that describe the contents, value and nature of the shipment for customs. CN22 is…
Column 2 rates: The duty rates in the second column of the HTSUS, applied to imports from countries that do not have normal trade relations with the United States.…
Commercial invoice: The seller's bill to the buyer, showing parties, goods description, quantities, unit prices, currency, delivery term and payment terms. Customs uses…
Commercial samples: Goods sent to show or test the type and quality of products, which can be imported free of duty if they have negligible value and are usable only for…
Commodity code: A general name for the code that identifies goods in a customs tariff. In the UK it means the eight-digit export code or ten-digit import code in the…
Common Customs Tariff: The single external tariff applied by all EU member states to goods from outside the Union, based on the Combined Nomenclature and the conventional…
Common high priority items: A list of goods identified by HS code, compiled by the EU with the US, UK and Japan, that have been found in Russian military systems and are…
Common Military List of the EU: The list of military equipment adopted by the Council of the EU and covered by the common rules on arms exports, used by member states as the…
Common Transit Convention: An agreement extending the EU transit procedure to EFTA countries, Türkiye, North Macedonia, Serbia, Ukraine, Georgia and the UK, among others. It…
Company-specific duty rate: The anti-dumping or countervailing duty rate set for a named exporter that cooperated in the investigation, as opposed to the residual rate for all…
Composite goods: Goods consisting of different materials or made up of different components that are attached to each other or otherwise combined into a practically…
Compound duty: A duty combining an ad valorem and a specific element, for example a percentage plus an amount per 100 kg, sometimes with a minimum or maximum. EU…
Comprehensive guarantee: A single guarantee covering the amount of duties for several operations, declarations or procedures over time, rather than one shipment. It is fixed…
Computed value method: A secondary valuation method that builds the value from the cost of materials and production, plus an amount for profit and general expenses usual in…
Consolidation: The grouping of several shipments from different shippers into one container or air consignment by a forwarder, covered by a master transport…
Consumption entry (Type 01): The standard US formal entry for goods imported for consumption that are not subject to special programmes such as quota or AD/CVD, filed with CBP…
Correlation table: A table that links codes of one nomenclature edition to the codes of the next, or links one nomenclature to another. It shows where a former code…
Countervailing duty: An additional duty that offsets subsidies granted by a foreign government to producers or exporters, when subsidised imports injure domestic…
Country of origin marking: A requirement that imported goods or their containers show the country of origin in a legible, permanent way. The US applies it broadly to imported…
CPD carnet: An international customs document for the temporary admission of private motor vehicles, issued by automobile clubs that act as guarantors. It lets…
CPT (Carriage Paid To): An Incoterms rule for any mode of transport under which the seller pays carriage to the named place of destination, but risk passes to the buyer when…
CROSS ruling: CROSS is CBP's searchable database of binding rulings on classification, origin, marking and valuation. Rulings are issued on request under 19 CFR…
Cultural goods import controls (EU): EU rules that prohibit the import of cultural goods unlawfully removed from their country of origin and require, for certain categories, an import…
Cumulation of origin: A rule that lets materials originating in a partner country, or in other countries linked by the same rules, be treated as originating in the country…
Customs appeal: The right to challenge a customs decision, first through an administrative review by customs and then before a court or tribunal. In Türkiye…
Customs authorisation: A decision by customs, usually on application, that allows a person to use a simplification, special procedure, guarantee arrangement or other…
Customs bond: A US contract between the importer, a surety company and CBP guaranteeing payment of duties, taxes and penalties and compliance with regulations. A…
Customs clearance: The overall process of completing the formalities needed to place goods under a customs procedure, from lodging the declaration and supporting…
Customs control: A specific act by customs to verify compliance, such as examining goods, checking documents or data, taking samples or auditing records. Controls are…
Customs control channels: Risk-based routing of declarations to different levels of control. In Türkiye, declarations are directed to the green line (no check), yellow line…
Customs debt: The legal obligation to pay import or export duty on specific goods. It arises at the moment a declaration is accepted for release for free…
Customs debtor: Any person liable for a customs debt. For a release for free circulation this is the declarant, and in indirect representation also the person on…
Customs declaration: The act by which a person indicates, in the prescribed form, the customs procedure to be applied to goods and provides the data needed to apply it,…
Customs Declaration Service: The UK's electronic system for customs declarations, operated by HMRC. It replaced the older CHIEF system for imports in 2022 and for exports in…
Customs duty: A tax levied on goods when they cross a customs border, most often on import. It is calculated from the tariff classification, the origin and either…
Customs exchange rate: The official rate used to convert invoice prices in foreign currency into the local currency for duty calculation. The EU publishes monthly rates…
Customs guarantee: Financial security, such as a cash deposit, bank guarantee or surety undertaking, provided to ensure payment of a customs debt that has arisen or may…
Customs office of departure: The customs office where a transit movement starts. It accepts the transit declaration, fixes the guarantee and time limit, may apply seals, and…
Customs office of destination: The customs office where a transit movement ends. The goods and the transit data are presented there, and the office records the result of any…
Customs office of entry: The customs office competent for the place where goods are brought into the customs territory. It receives arrival information, performs safety and…
Customs office of exit: The customs office where goods leave the customs territory, normally the last office before the border, port or airport of departure. It supervises…
Customs office of export: The customs office where an export declaration is lodged and accepted, usually the office responsible for the place where the exporter is established…
Customs penalty: A sanction imposed for breaching customs rules, such as wrong declarations, missing documents or failure to present goods. Penalties are set…
Customs power of attorney: A written authorisation by which an importer or exporter empowers a broker or other representative to act on its behalf with customs, such as filing…
Customs procedure: The legal status under which goods are placed by a declaration. In the EU the procedures are release for free circulation, export, and special…
Customs representative: A person appointed to act on another's behalf in dealings with customs. Under direct representation the representative acts in the name and on behalf…
Customs risk management: The systematic identification and assessment of risks, such as revenue loss, safety threats or prohibited goods, used by customs to decide which…
Customs seal: A fastening applied by customs, or by an authorised trader using approved seals, to a container, vehicle or package to prevent goods being removed or…
Customs settlement (uzlaşma): A Turkish procedure under the Customs Law that allows customs duties and administrative fines assessed by customs to be reduced or settled by…
Customs status of goods: The classification of goods as either Union goods, which are in free circulation in the customs territory, or non-Union goods, which remain under…
Customs supervision: The general action taken by customs to make sure that customs rules are observed for goods that are not yet cleared, such as goods in temporary…
Customs territory: The geographical area in which a single set of customs rules and a single tariff apply. The EU customs territory covers the member states with some…
Customs union: An arrangement in which members remove duties between themselves and apply a common external tariff to the rest of the world. Goods in free…
Customs value: The value of imported goods on which ad valorem duties are calculated. Almost all countries follow the WTO Customs Valuation Agreement, under which…
Customs warehouse: A place authorised by customs where non-Union goods can be stored without paying import duty and VAT until they are released for free circulation or…
Customs warehouse types (Türkiye): Turkish legislation classifies customs warehouses into types identified by letters, distinguishing public warehouses that any person may use from…
Customs-approved treatment or use: A concept in Turkish customs law, inherited from the former Community Customs Code, covering everything that can lawfully happen to goods under…

D

Dangerous goods declaration: A document in which the shipper declares hazardous goods for transport, giving UN numbers, proper shipping names, hazard classes, packing groups and…
DAP (Delivered at Place): An Incoterms rule under which the seller bears the cost and risk of bringing the goods to the named place of destination, ready for unloading from…
DCTS: The UK's unilateral preference scheme for developing countries, which replaced the UK version of GSP on 19 June 2023. It has comprehensive, enhanced…
DDP: The Incoterms rule placing the most obligation on the seller: the seller delivers goods cleared for import at the named destination and bears all…
De minimis threshold: A value limit below which imported goods are cleared without duty or with simplified formalities. The EU ended its 150 euro duty relief on 1 July…
Declarant: The person who lodges a customs declaration in their own name, or the person in whose name it is lodged by a representative. The declarant is…
Declaration of conformity: A document in which the manufacturer or its representative declares that a product complies with the listed legislation and standards. It identifies…
Deductive value method: A secondary valuation method that starts from the price at which the imported goods, or identical or similar goods, are sold in the importing country…
Deemed export: The release of controlled technology or source code to a foreign person within the US, which the EAR and ITAR treat as an export to that person's…
Delivery order: A document issued by a carrier or its agent, after freight and charges are settled and the bill of lading is surrendered, authorising the terminal or…
Demurrage and detention: Charges levied by carriers or terminals when containers or cargo stay longer than the agreed free time: demurrage usually applies while a full…
DG TAXUD: The European Commission department responsible for EU customs and tax policy, including the customs code, the Combined Nomenclature, TARIC and EU…
Documentary check: A customs control limited to examining the declaration and its supporting documents, such as invoices, certificates and licences, without inspecting…
Documentary collection: A payment method in which the seller's bank forwards shipping documents to the buyer's bank, which releases them to the buyer only against payment…
DPU (Delivered at Place Unloaded): An Incoterms rule under which the seller delivers the goods once unloaded at the named place of destination, bearing the risk and cost up to and…
Drug precursors: Chemicals that can be used to manufacture illicit drugs, such as certain solvents and reagents, which are subject to licensing, registration and…
Dual-use goods: Goods, software and technology that can be used for both civil and military purposes, such as certain chemicals, electronics, sensors and encryption.…
Dumping margin: The amount by which the export price of a product is lower than its normal value, usually the price on the exporter's home market or a constructed…
Duty deferment account: An arrangement letting an importer pay duty and import VAT periodically instead of per consignment. In the UK it is a duty deferment account with…
Duty drawback: A refund of duties paid on imported goods that are later exported, either as they are or after use in manufacturing. The US runs a broad drawback…
Duty relief regulation (EU): The EU regulation that lists situations in which goods may be imported free of customs duty, such as personal property of people moving residence,…

E

EAPA investigation: An investigation by CBP under the Enforce and Protect Act of 2015 into whether an importer evaded anti-dumping or countervailing duties, for example…
ECCN: The five-character code under which items are listed in the US Commerce Control List, such as 3A001 or 5A002. Items subject to US export rules but…
Economic conditions: The requirement that using inward processing or certain other special procedures should not harm the essential interests of producers in the customs…
Economic operator: A person who, in the course of business, is involved in activities covered by customs legislation, such as importing, exporting, transporting or…
Electronic Export Information: The export data filed through ACE (the US Automated Export System) for shipments leaving the US, generally required when the value per Schedule B…
Embargo: A broad ban on trade with a particular country or on specific categories of goods, such as an arms embargo. It is a type of sanction and may be…
Embedded emissions (CBAM): The greenhouse gas emissions released during the production of goods covered by CBAM, including, depending on the sector, emissions from producing…
EMCS: The EU electronic system for monitoring movements of excise goods, such as alcohol, tobacco and energy products, under duty suspension between…
End-use relief: A special procedure allowing goods to be released for free circulation at reduced or zero duty because of their specific use, for example parts for…
End-user certificate: A document in which the buyer or final user of controlled goods states the end use, the end user and commitments not to re-export without permission.…
Entry (US): In US practice, the filing of documents needed to obtain release of goods from CBP, traditionally on CBP Form 3461 or its electronic equivalent.…
Entry in the accounts: The step in which customs records the amount of import or export duty in its accounts and then notifies the debtor. Notification is subject to time…
Entry in the declarant's records: An authorised simplification in which goods are released on the basis of an entry in the trader's own records, with customs having access to the data…
Entry price system: An EU arrangement for certain fresh fruit and vegetables in which the duty depends on the declared entry price of each consignment compared with…
Entry summary: The US filing that provides the full data for an import, including HTS numbers, values, origin and duties, and accompanies the deposit of estimated…
Entry summary declaration: A pre-arrival safety and security declaration giving customs information on goods before they arrive, used for risk analysis. In the EU it is lodged…
EORI number: A unique identifier for businesses and persons dealing with customs in the EU, issued by the member state where they are established, or by the first…
Equivalent goods: Union goods that are stored, used or processed in place of the goods placed under a special procedure. They must normally have the same eight-digit…
Essential character: The test used to classify mixtures, composite goods and retail sets when they could fall under more than one heading. The component that gives the…
ETGB (electronic commerce customs declaration): A simplified Turkish export declaration for e-commerce shipments sent by express or postal operators, available for consignments below a value and…
EU customs reform: A package proposed by the Commission in 2023 to overhaul the Union Customs Code, creating an EU Customs Authority and an EU Customs Data Hub that…
EU Deforestation Regulation: The EU regulation that requires operators placing certain commodities, such as cattle, cocoa, coffee, oil palm, rubber, soya and wood, and listed…
EU–Türkiye customs union: The customs union between the EU and Türkiye, in force since 31 December 1995 under Association Council Decision 1/95. It covers industrial goods and…
EU–UK Trade and Cooperation Agreement: The agreement governing trade between the EU and the UK since the end of the Brexit transition period on 1 January 2021. It provides zero tariffs and…
EUR-MED movement certificate: A movement certificate used in the Pan-Euro-Mediterranean zone when diagonal cumulation with other partner countries is applied. It carries a…
EUR.1 movement certificate: A preferential proof of origin issued or endorsed by the customs authority of the exporting country under many EU, EFTA, Turkish and UK agreements.…
Everything But Arms: The EU GSP arrangement for least developed countries, giving duty-free and quota-free access for all products except arms and ammunition. Countries…
Ex code: A code preceded by ex means that only part of the goods covered by that code are concerned, for example a measure that applies to only some products…
Ex-works price (origin): In EU-style origin rules, the price paid for the product to the manufacturer in whose undertaking the last working or processing was carried out,…
Excise duty: An internal tax on particular products such as alcohol, tobacco, energy products and sometimes sugary drinks, charged per unit of quantity, as a…
Exit summary declaration: A safety and security declaration for goods leaving the customs territory when no export or re-export declaration carrying the same data has been…
Expiry review: A review opened near the end of a trade remedy measure's normal duration, usually five years, to decide whether expiry would likely lead to continued…
Explanatory notes: Official commentary that explains the scope of headings and subheadings with examples and exclusions. The HS explanatory notes are published by the…
Export Administration Regulations: The US regulations administered by the Bureau of Industry and Security that control exports, re-exports and in-country transfers of commercial and…
Export controls: Laws that restrict the export, transfer, brokering and transit of military items, dual-use goods and technology, and sometimes other strategic goods,…
Export declaration: The declaration placing goods under the export procedure so they can leave the customs territory. In the EU it is lodged at the customs office where…
Export health certificate: An official certificate signed by an authorised veterinarian or inspector in the exporting country, confirming that animals or animal products meet…
Exporters' associations (Türkiye): Sector-based professional organisations that Turkish exporters must join, which register exports, collect contributions on export values and…
Express consignment: A shipment carried by an integrated express operator that offers door-to-door transport with tracking and handles clearance on the recipient's…
EXW: The Incoterms rule placing the least obligation on the seller: goods are made available at the seller's premises and the buyer arranges loading,…

F

FAS (Free Alongside Ship): An Incoterms rule for sea and inland waterway transport under which the seller delivers the goods, cleared for export, alongside the vessel nominated…
FCA (Free Carrier): An Incoterms rule under which the seller hands the goods, cleared for export, to the carrier or another person nominated by the buyer at an agreed…
FDA prior notice: Advance notification to the US Food and Drug Administration of food, including animal feed and dietary supplements, intended for import into the US,…
First come, first served quotas: A method of managing tariff quotas in which the quota is allocated to declarations in the order of their acceptance, without import licences. In the…
First sale for export: A valuation approach in which duty is based on the price of an earlier sale in a chain, typically from manufacturer to middleman, rather than the…
FLEGT licence: A licence issued by a partner country that has concluded a Voluntary Partnership Agreement with the EU, certifying that timber products were legally…
FOB (valuation basis): As a valuation basis, FOB means the value of goods loaded on board at the port of export, without international freight and insurance. The United…
Foreign Direct Product Rule: A provision of the US EAR under which certain items made outside the US become subject to US export controls because they are the direct product of…
Foreign-trade zone admission: The process of bringing goods into a US foreign-trade zone, requested on CBP Form 214 or electronically, after which they are treated as outside US…
Free trade agreement: An agreement between two or more countries removing duties on most trade between them, while each keeps its own external tariff. Benefits are limited…
Free zone: An enclosed area within a customs territory where non-Union or foreign goods can be stored, handled or processed without import duty being charged…
Freight forwarder: A company that organises transport of goods on behalf of shippers, booking carriers, consolidating cargo and arranging documents. Many forwarders…

G

GATT: The multilateral agreement on trade in goods, first signed in 1947 and incorporated into the WTO as GATT 1994. It contains core rules such as…
General Interpretative Rules: Six legal rules at the start of the Harmonized System that decide how goods are classified. Classification follows heading texts and notes first,…
General Product Safety Regulation: The EU regulation, applicable since December 2024, that sets general safety requirements for consumer products not covered by specific legislation…
Gift relief: Relief from duty, and often import VAT, for occasional non-commercial consignments sent from one private individual to another, within a value limit…
GSP: A unilateral scheme under which developed countries grant reduced or zero duties to imports from developing countries. The EU GSP has a standard…
GSP+: An enhanced EU GSP arrangement granting zero duty on most tariff lines to vulnerable developing countries that ratify and implement international…
GTİP: The twelve-digit code of the Turkish customs tariff. The first six digits follow the HS, digits seven and eight follow the EU Combined Nomenclature…
Guarantee waiver: An arrangement under which a reliable authorised operator may use a comprehensive guarantee at a reduced amount, and in some cases with no guarantee…
GVMS: An HMRC system that links customs declarations and transit movements to the vehicle carrying the goods across certain UK borders, using a goods…

H

Harbor Maintenance Fee: A US fee of 0.125 percent of the value of commercial cargo loaded or unloaded at certain US ports, used to fund harbour maintenance. It applies to…
Harmonized System Convention: The WCO convention, concluded in 1983 and in force since 1988, under which contracting parties agree to base their tariff and statistical…
Heading: The four-digit level of the Harmonized System, written for example as 8471. A heading describes a specific group of goods within a chapter, and its…
HMRC: The UK tax and customs authority, responsible for collecting customs duty, import VAT and excise, issuing advance rulings and running CDS. Border…
Holder of the procedure: The person who lodges the declaration for a special procedure, or to whom the rights and obligations of that procedure have been transferred. The…
HS code: The six-digit product code of the Harmonized System, the international goods nomenclature maintained by the World Customs Organization and used by…
HS edition: The Harmonized System is revised roughly every five years to reflect new products, technology and trade patterns. HS 2022 has applied since 1 January…
HTS: The US tariff schedule, maintained by the US International Trade Commission and applied by CBP. Rates are set at eight digits and a ten-digit…
HTSUS heading 9802: A US tariff heading that gives partial duty relief for articles returned after processing abroad, such as goods assembled abroad from US-made…

I

ICS2: The EU's advance cargo information system for safety and security risk analysis, replacing the earlier ICS. It was rolled out in three releases…
IEEPA tariffs: Additional US duties imposed by executive order on the basis of the International Emergency Economic Powers Act, a 1977 law giving the President…
Import licence: An authorisation from a government agency required before or at import for specific goods, for reasons such as health, security, quotas or trade…
Import Regime Decree: The Turkish presidential decree that sets the general rules of the import regime and, in its annexes, the customs duties and additional customs…
Import surveillance (gözetim): A system in which imports of certain products are monitored, sometimes with a requirement to obtain a document before import. In Türkiye,…
Import VAT: Value added tax charged on goods when they enter a VAT territory, collected by customs together with duty. Its base is normally the customs value…
Importer of record: The party legally responsible for an import, including correct declaration, payment of duties and compliance with regulations. The term is used…
Importer Security Filing: A US requirement for importers to submit specific data, including seller, buyer, manufacturer, ship-to party, country of origin and HTS number, at…
Importer's knowledge: A basis for claiming preference, available under some agreements such as the EU–UK Trade and Cooperation Agreement and the EU–Japan agreement, where…
In-bond movement: The US system for moving imported goods under customs bond without paying duty, for example from the port of arrival to an inland port for entry…
Incomplete or unfinished articles: The rule in GIR 2(a) that a heading for an article also covers that article incomplete or unfinished, provided it already has the essential character…
Incoterms: A set of standard three-letter trade terms published by the International Chamber of Commerce that allocate delivery point, risk, costs and customs…
Individual guarantee: A guarantee given for one specific operation, such as a single transit movement or temporary admission. It may be a cash deposit, a guarantor's…
Informal entry (Type 11): A simplified US entry for lower-value shipments, generally up to USD 2,500, that does not require a customs bond and is liquidated at the time of…
Informed compliance: The principle, introduced with the Customs Modernization Act, that CBP and the trade share responsibility for compliance: CBP informs the trade of…
Injury margin: The level of duty needed to remove the injury caused to the domestic industry by dumped or subsidised imports, typically based on the difference…
Insufficient operations: A list in preferential origin rules of simple operations that never confer origin on their own, whatever the tariff shift or value added, such as…
Interim review: A review of an anti-dumping or countervailing measure while it is in force, opened at the request of an interested party or by the authority when…
Intrastat: The system for collecting statistics on trade in goods between EU member states, which replaced customs-based statistics after the single market…
Invalidation of a declaration: The cancellation of an accepted declaration by customs, at the declarant's request or on its own initiative, for example when goods were declared in…
Inward processing: A special procedure allowing non-Union goods to be imported without duty for processing, repair or other operations, with the processed products then…
Inward processing authorisation certificate (DİİB): A document issued in Türkiye under the inward processing regime that lets a producer import inputs free of duty, or with duty secured, for use in…
IOSS: An EU scheme in which sellers or marketplaces charge EU VAT at the point of sale on distance sales of imported goods in consignments of up to 150…
IPAFFS: The UK system used to pre-notify imports of live animals, animal products, high-risk food and feed, and plants and plant products into Great Britain.…
ISPM 15: The international phytosanitary standard requiring wood packaging material, such as pallets and crates, to be heat-treated or fumigated and marked…
Istanbul Convention (temporary admission): The WCO convention, signed in Istanbul in 1990, that brings together the rules on temporary admission of goods such as professional equipment,…
ITAR: The US regulations administered by the State Department that control the export and temporary import of defence articles and services listed on the…

K

KDV (Turkish VAT): Türkiye's value added tax, levied under Law No. 3065 at a general rate with reduced rates for certain goods. On import it is collected by customs on…
Kimberley Process certificate: An international certification scheme that controls trade in rough diamonds to prevent conflict diamonds from entering the market. Each shipment of…
KKDF: A Turkish fund levy charged on imports financed with credit or on deferred payment terms such as acceptance credit and deferred payment. The rate is…

L

Lacey Act declaration: A declaration required for imports of many plants and plant products into the US, including wood and some paper and furniture items, stating the…
Landed cost: The full cost of a product delivered to the buyer's premises, including purchase price, freight, insurance, customs duty, additional duties, import…
Last substantial transformation: The core test of non-preferential origin. In the EU (UCC Article 60), goods involving more than one country originate where they underwent their last…
Late payment interest: Interest charged on customs duties that are paid after the due date, or on amounts recovered after a post-clearance check. Rates are set by law and…
Lesser duty rule: A practice under which anti-dumping or countervailing duty is set at the lower of the dumping or subsidy margin and the injury margin, if the lower…
Letter of credit: A payment undertaking by a bank, issued at the buyer's request, to pay the seller when it presents documents that strictly comply with the credit's…
Licence-managed quota: A tariff quota in which access to the reduced duty is granted through import licences or certificates, allocated to applicants in advance, rather…
License exception: An authorisation in the EAR that allows an export, re-export or transfer that would otherwise need a licence, provided all conditions of the…
Liquidation: CBP's final computation of the duties and fees owed on a US entry, normally about 314 days after entry. After liquidation, duty differences are…
Low-value consignment: A shipment, typically an e-commerce parcel, whose value falls below a threshold that triggers special tax or customs rules. In the EU and UK, VAT on…

M

Market surveillance at the border: The checks that customs and market surveillance authorities carry out on imported products before release, to stop goods that are unsafe or do not…
MASAK: Türkiye's financial intelligence unit, under the Ministry of Treasury and Finance, responsible for combating money laundering and terrorist…
Merchandise Processing Fee: A US user fee charged on most formal entries at an ad valorem rate of 0.3464 percent, with a minimum and maximum per entry that are adjusted each…
Meursing code: A four-digit additional code used in the EU for processed agricultural goods such as biscuits, confectionery and some food preparations. It is…
MFN duty: The normal duty a WTO member applies to imports from other WTO members unless a preference or special measure applies. In the EU it is called the…
Minimum import price: A form of trade remedy in which duty is due only on the difference between a set minimum price and the declared import price when the latter is…
Ministry of Trade (Türkiye): The Turkish ministry responsible for foreign trade policy and customs administration, including customs offices, tariff policy, trade remedies,…
Most specific description: The rule in GIR 3(a) that when goods are classifiable in two or more headings, the heading that describes them most specifically is preferred to one…
Mutual recognition agreement (AEO): An agreement between customs administrations under which each recognises the other's trusted trader programme, such as AEO, CTPAT or the Turkish YYS,…

N

NCTS: The electronic system used to lodge, control and discharge transit declarations in the EU and common transit countries, including Türkiye and the UK.…
Neutral elements: Items used in producing goods that do not enter into their final composition, such as energy, fuel, machines, tools and lubricants. Origin rules…
New exporter review: A review that sets an individual duty rate for an exporter that did not export during the original investigation period and is not related to…
No-drawback rule: A provision in some trade agreements forbidding refund or non-payment of duty on non-originating materials used to make goods that are then exported…
No-Russia clause: An EU sanctions requirement obliging EU exporters selling certain sensitive goods, such as common high priority items and arms-related goods, to…
Non-alteration rule: A condition in many agreements that originating goods must reach the importing party without being altered or processed in a third country, other…
Non-originating materials: Materials used in production that do not qualify as originating, including inputs from third countries and inputs of undetermined origin.…
Non-preferential origin: Origin determined by the general rules of a customs territory, independent of any trade agreement. In the EU, goods produced in more than one country…
NVOCC: A carrier that issues its own bills of lading and assumes responsibility for ocean carriage without operating vessels, buying space from shipping…

O

OFAC SDN List: A list published by the US Treasury's Office of Foreign Assets Control of individuals and entities whose assets are blocked and with whom US persons…
On-site clearance (Türkiye): A Turkish simplification under which authorised companies can have customs formalities for imports or exports carried out at their own premises…
Originating materials: Materials used in production that themselves qualify as originating under the agreement, either because they are wholly obtained or because they were…
Outward processing: A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or…
Outward processing authorisation certificate (HİİB): A document issued in Türkiye under the outward processing regime that allows goods in free circulation to be exported temporarily for processing or…

Ö

ÖTV (special consumption tax): A Turkish excise-type tax under Law No. 4760, applied once to specific goods listed in its annexes, including fuels, motor vehicles, alcohol, tobacco…

P

Packing list: A document detailing the contents of each package in a shipment, including numbers, marks, quantities, net and gross weights and dimensions. It lets…
Pan-Euro-Mediterranean Convention: A regional convention that brings together common preferential rules of origin for the EU, EFTA, Türkiye, the Western Balkans, Ukraine, Moldova,…
Partial relief: A form of temporary admission in which goods that do not qualify for total relief may still be admitted on payment of a fraction of the duty for each…
Partner Government Agencies: US federal agencies other than CBP that regulate imported or exported goods, such as FDA, USDA, EPA, CPSC, FWS and NHTSA. They receive data through…
Parts and accessories: A classification question governed by section and chapter notes, notably in Sections XVI and XVII, which decide whether a part is classified with the…
Personal property relief: Relief from import duty, and usually import VAT, for personal belongings brought in by a person transferring their normal residence to the customs…
Physical examination: A customs control in which officers examine the goods themselves, checking quantity, description, classification, origin marks or condition, and…
Phytosanitary certificate: An official certificate issued by the plant protection organisation of the exporting country confirming that plants or plant products meet the…
Port community system: An electronic platform that connects the parties operating in a port, such as shipping lines, terminals, forwarders, hauliers and customs, so that…
Post-clearance audit: A check carried out by customs after goods have been released, by examining commercial records, declarations and systems. It can lead to corrections…
Post-importation costs: Costs that are excluded from customs value if shown separately from the price, such as transport after arrival in the customs territory, construction…
Post-importation preference claim: A US procedure that lets an importer claim free trade agreement preference after the goods have been entered without it, and obtain a refund of…
Post-summary correction: An electronic correction to a US entry summary filed by the importer or broker after the entry summary has been accepted but before liquidation,…
Postponed VAT accounting: A scheme under which the importer declares and deducts import VAT in its VAT return instead of paying it at the border. The UK made it available to…
Pre-loading advance cargo information: A minimum data set filed before goods are loaded on an aircraft bound for the customs territory, so that customs can screen air cargo for aviation…
Pre-lodged declaration: A customs declaration lodged before the goods are presented to customs. It is accepted or processed once the goods arrive, which lets risk analysis…
Pre-shipment inspection: An inspection of goods in the exporting country before shipment, carried out by an independent inspection company, to verify quality, quantity, price…
Preference utilisation: The extent to which imports eligible for preferential tariff treatment under an agreement actually use it, usually measured as the share of eligible…
Preferential origin: Origin status under the rules of a specific free trade agreement or unilateral preference scheme that entitles goods to a reduced or zero duty. It is…
Prescribed itinerary: A route that customs requires a transit movement to follow, usually for high-risk goods or where the guarantee or sealing conditions call for closer…
Presentation of goods: Notifying customs that goods have arrived at the customs office or another authorised place and are available for controls. It is the step after…
Price actually paid or payable: The total payment made or to be made by the buyer to, or for the benefit of, the seller for the imported goods, including indirect payments such as…
Price undertaking: A voluntary commitment by an exporter, accepted by the investigating authority, to sell at or above a minimum price instead of paying anti-dumping or…
Principal use: A rule of US tariff interpretation under which classification controlled by use is determined by the principal use in the US of goods of that class…
Prior exportation: A form of inward processing in which processed products made from equivalent Union goods are exported first, and the non-Union goods they replace are…
Private customs warehouse: A customs warehouse reserved for storage of goods by the holder of the warehousing authorisation, who is also usually the warehouse keeper. It suits…
Privileged foreign status: A status that can be requested for foreign goods admitted to a US foreign-trade zone, fixing their classification and duty rate at the time of…
Procedure code: A code in the customs declaration that identifies the procedure requested and, where relevant, the previous procedure, for example release for free…
Processed products: Goods that result from processing operations carried out under inward or outward processing, including main products and secondary by-products. Their…
Processing under customs control (Türkiye): A Turkish customs procedure under which non-free-circulation goods are processed in a way that changes their nature or state, and the resulting…
Product safety and inspection (ÜGD): The Turkish framework for checking that imported products meet technical regulations and safety requirements, run by the Ministry of Trade's General…
Product-specific rules of origin: The rules listed by HS chapter or heading in an annex to a trade agreement that state what processing is needed for a product to originate. Typical…
Proforma invoice: A preliminary invoice issued before a sale is completed, used for quotations, import permits, letters of credit or shipments without a sale such as…
Proof of exit: Evidence that goods declared for export have physically left the customs territory, typically the electronic exit message issued by the office of…
Proof of origin: The document or statement that supports a claim to preferential origin at import. Depending on the agreement it is a certificate issued by…
Proof of Union status: Evidence that goods carried between two points of the EU customs territory, usually by sea or through a third country, keep their status as Union…
Protest (CBP Form 19): The administrative procedure for challenging certain CBP decisions, such as liquidation, classification, valuation or refusal of a refund, by filing…
Provisional duty: A duty imposed during a trade remedy investigation, after a preliminary finding of dumping or subsidy and injury, to prevent further harm while the…
Public customs warehouse: A customs warehouse available to any person for storing goods. Under the UCC there are three types: type I, where the warehouse keeper bears…

R

Rate of yield: The quantity or percentage of processed products obtained from a given quantity of goods placed under inward or outward processing. It is set in the…
Re-export: Taking non-Union goods out of the customs territory after they have been under a special procedure, in temporary storage or in a free zone. It is…
REACH: The EU regulation on the registration, evaluation, authorisation and restriction of chemicals. Importers of substances on their own, in mixtures or…
Reasonable care: The legal duty of US importers, introduced by the Customs Modernization Act of 1993, to use reasonable care in declaring classification, value,…
Reconciliation (US): A US programme that lets importers flag entries for which certain information, such as final value, 9802 value or FTA eligibility, is not known at…
Regional value content: An origin criterion requiring that a minimum share of a product's value come from the free trade area, calculated with methods such as transaction…
Registration of imports: A measure under which customs records imports of a product under investigation so that duties can later be applied retroactively to those imports if…
Related parties: Buyer and seller who are linked, for example through ownership, control, employment or family ties. Transaction value may still be used between them,…
Release for free circulation: The procedure that gives non-Union goods the customs status of Union goods. It involves collecting import duty, applying commercial policy measures…
Release of goods: The act by which customs makes goods available for the purposes of the procedure they were declared for. Release follows acceptance of the…
Repayment and remission: The return of duty already paid, or the waiver of duty not yet paid, in cases set by law, such as amounts overcharged, defective goods rejected by…
Residual heading: A heading or subheading that covers goods not specified or included elsewhere, often worded as other or not elsewhere specified. It can only be used…
Restricted party screening: Checking customers, suppliers, carriers and other parties to a transaction against official lists of sanctioned, denied or restricted persons, such…
Retrospective issue of a movement certificate: The issue of a movement certificate such as EUR.1 after the goods have been exported, permitted where it was not issued at export because of errors,…
Returned goods relief: Relief from import duty for goods that were exported from a customs territory and are re-imported in the same state, usually within three years.…
Revised Kyoto Convention: The WCO convention setting standards for simple, predictable and efficient customs procedures, revised in 1999 and in force since 2006. Its General…
Revised PEM rules of origin: The modernised set of origin rules under the Pan-Euro-Mediterranean Convention, which introduced more flexible product rules, higher tolerance, full…
REX: An EU electronic register of exporters allowed to make statements on origin. It is mandatory for exporters in GSP beneficiary countries and is used…
Right to be heard: The principle that customs must tell a person the grounds on which it intends to take an adverse decision, such as a duty demand or refusal of an…
Royalties and licence fees: Payments for the use of trademarks, patents, designs or know-how that relate to imported goods and are paid as a condition of their sale. Under…
Rules of origin: The legal criteria that decide in which country goods are considered to have been produced. Preferential rules, set in each trade agreement or…

S

SAFE Framework of Standards: A WCO instrument, first adopted in 2005, that sets standards for supply chain security and facilitation, including advance electronic cargo…
Safeguard measure: A temporary restriction, such as extra duty or a tariff quota, applied to imports of a product from all sources when a sudden increase seriously…
Sanctions: Measures adopted by states or the UN to influence or constrain specific countries, entities or individuals, including asset freezes, import and…
Schedule B: The US export classification schedule maintained by the Census Bureau, based on the HS and using ten-digit codes for reporting exports in EEI…
Scope ruling: A determination by the US Department of Commerce on whether a particular product falls within the scope of an anti-dumping or countervailing duty…
Sea waybill: A non-negotiable transport document for sea carriage that serves as a receipt for the goods and evidence of the contract of carriage, but is not a…
Secondary valuation methods: Methods used when transaction value cannot be applied, in a fixed order: the value of identical goods, the value of similar goods, a deductive value…
Section (of the tariff): The broadest grouping in the Harmonized System: 21 sections, numbered in Roman numerals, gather related chapters such as live animals, base metals or…
Section 201 safeguards: US safeguard measures under Section 201 of the Trade Act of 1974, imposed by the President after the US International Trade Commission finds that…
Section 232 duties: Additional US duties imposed under Section 232 of the Trade Expansion Act of 1962 on imports found to threaten national security, notably steel,…
Section 301 duties: Additional US duties imposed under Section 301 of the Trade Act of 1974 in response to trade practices of a foreign country judged unreasonable or…
Section 592 penalty: A US civil penalty for entering goods by means of material false statements or omissions, graded by culpability as negligence, gross negligence or…
Section and chapter notes: Notes placed at the start of HS sections and chapters that define terms, set the scope of headings and expressly include or exclude goods. Together…
Self-assessment: A UCC simplification under which an authorised operator carries out certain customs formalities itself, such as calculating the duties due and…
Sets put up for retail sale: Goods made up of at least two different articles classifiable in different headings, put together to meet a particular need or carry out a specific…
Simplified customs value determination: An EU authorisation that allows certain amounts forming part of customs value, which cannot be quantified at the time of acceptance, to be determined…
Simplified declaration: A declaration lodged with fewer data elements or documents than a standard declaration, followed later by a supplementary declaration with the full…
Single Administrative Document: The standard data structure for customs declarations used historically in the EU, the common transit countries and Türkiye, with numbered boxes for…
Single window: A facility letting traders submit all import, export and transit information once, to be shared among customs and other government agencies…
Smuggling: Bringing goods into or out of a customs territory in breach of customs law, for example by hiding them, avoiding customs offices or using false…
Special procedures: The procedures other than release for free circulation and export: transit, storage (customs warehousing and free zones), specific use (temporary…
Specific duty: A duty expressed as a fixed amount per unit of quantity, for example per kilogram, per litre, per head or per pair. Specific duties are frequent for…
Standard declaration: A customs declaration that contains all the data elements required for the chosen procedure at the time it is lodged, without relying on a later…
Standard exchange system: An outward processing arrangement in which a defective product sent abroad for repair is replaced by an imported replacement product instead of the…
Statement on origin: A text placed on an invoice or other commercial document by the exporter declaring that the goods meet preferential origin rules. Depending on the…
Statistical value: The value of goods recorded for trade statistics, normally based on the customs value adjusted to the border of the reporting country, for example…
Subheading: A subdivision of a heading. At international level subheadings stop at six digits; national tariffs continue with further subdivisions at eight, ten…
Subsequent proceeds: Any part of the proceeds of a later resale, disposal or use of the imported goods that accrues directly or indirectly to the seller. Such amounts are…
Sufficient processing: The degree of working that non-originating materials must undergo for the final product to gain preferential origin. Agreements express it through…
Supplementary declaration: A declaration lodged after a simplified declaration or an entry in the declarant's records, completing the data needed for the procedure. It can be…
Supplementary unit: A quantity other than net mass that must be declared for some tariff lines, such as number of items, pairs, litres or square metres. The required…
Supplier's declaration: A statement given by a supplier to its customer about the preferential origin status of goods supplied, used by the customer to calculate the origin…

T

T1 and T2 transit: Codes identifying the type of transit declaration. T1 is used for non-Union goods moving under suspension of duties; T2 is used for Union goods…
TAREKS: Türkiye's electronic system for risk-based technical checks on imported and exported products subject to product safety and conformity rules.…
TARIC: The integrated tariff database of the European Union, managed by the Commission's DG TAXUD. It extends the CN code to ten digits and attaches all EU…
TARIC additional code: A four-character code entered alongside the TARIC code when a measure depends on something other than the product itself, for example the producing…
Tariff classification: The process of determining the code under which goods fall in a customs tariff, applying the legal texts, interpretative rules and published…
Tariff line: The most detailed code in a national or regional tariff at which a duty rate or measure is set, such as an eight-digit CN code, a ten-digit TARIC or…
Tariff quota: A volume of imports that may enter at a reduced or zero duty during a period; imports above the volume pay the normal rate. Quotas may be allocated…
Tariff suspension: A full or partial waiver of normal duty for specific goods, usually raw materials, parts or components not available in sufficient quantity inside…
Temporary admission: A special procedure allowing non-Union goods intended for re-export to be used in the customs territory with total or partial relief from import…
Temporary importation under bond: A US procedure allowing certain categories of goods, such as samples, professional equipment and goods for repair or testing, to be imported without…
Temporary storage: The status of non-Union goods from the moment they are presented to customs until they are placed under a procedure or re-exported. Goods are kept in…
Temporary storage declaration: A declaration lodged for non-Union goods presented to customs, stating that they are to be kept in temporary storage. In the EU it can be combined…
Temporary storage facility: Premises approved by customs for keeping goods in temporary storage, such as port terminals, airport cargo sheds or inland depots. The operator needs…
Territoriality principle: The rule that the conditions for acquiring originating status must be met without interruption in the partner country or countries, so goods that…
Time limit for notifying a customs debt: The period after which customs can no longer notify a debtor of a customs debt. Under the UCC it is generally three years from the date the debt was…
TIR: A UN convention and international guarantee system for moving goods by road across multiple countries under customs seal. The TIR carnet,…
Tolerance rule: A rule allowing a limited amount of non-originating materials that do not meet the product-specific rule to be used without losing origin, typically…
Trade Remedies Authority: The UK body that investigates dumping, subsidies and import surges and recommends trade-remedy measures to the Secretary of State. It was established…
Transaction value: The price actually paid or payable for goods when sold for export to the importing country, adjusted for items such as commissions, packing, assists,…
Transaction value of identical or similar goods: The second and third valuation methods, which use the accepted transaction value of identical goods, or failing that similar goods, sold for export…
Transfer pricing adjustment: A change to intra-group prices made after import, often at year end, to bring results in line with the arm's-length principle used for income tax.…
Transit: A procedure that lets goods move under customs control from one point to another, within a territory or between countries, without paying duties and…
Transit accompanying document: A printed document that travels with goods under NCTS transit and carries the movement reference number, allowing offices en route and at destination…
Transshipment: Transferring goods from one means of transport to another during a journey, often at a hub port. In trade policy the word also describes illegally…
Travellers' allowance: The amount of goods that travellers can bring in their personal luggage without paying duty and import taxes, provided the goods are not for…
Turkish Customs Law: The basic customs law of Türkiye, Law No. 4458 of 1999, largely aligned with EU customs legislation in line with the customs union. It is implemented…
Turkish Customs Tariff Schedule: The national tariff of Türkiye, setting out GTİP codes and conventional duty rates. It is published each year with the Import Regime Decree, and…
Type 86 entry: An ACE entry type created for low-value shipments claiming the Section 321 de minimis exemption with data filed electronically. Since the US…

U

UFLPA: A US law in force since June 2022 creating a rebuttable presumption that goods made wholly or partly in the Xinjiang region of China, or by entities…
UK Global Tariff: The United Kingdom's own MFN tariff, applied since 1 January 2021 after the UK left the EU customs union. It uses UK commodity codes and simplified…
UKCA marking: The UK product marking introduced for goods placed on the market in Great Britain after Brexit. The UK has since indefinitely extended recognition of…
Union Customs Code: The framework regulation for EU customs law, applicable since 1 May 2016, setting rules on customs debt, valuation, origin, procedures and electronic…
Union general export authorisation: A pre-set export authorisation in the EU dual-use regulation that allows exports of certain listed items to specified destinations under stated…
USMCA: The free trade agreement between the United States, Mexico and Canada, in force since 1 July 2020, replacing NAFTA. Its origin rules include regional…

V

Verification of origin: A procedure in which the customs authority of the importing country asks the exporting country's authority, or in some agreements the exporter…
Verified gross mass: The total weight of a packed container, including cargo, packing and the container's tare, which the shipper must provide to the carrier and terminal…
Veterinary health certificate: An official certificate signed by the competent veterinary authority of the exporting country confirming that animals or products of animal origin…
Voluntary disclosure: Notifying customs on your own initiative about errors in past declarations before an investigation starts. In the US a prior disclosure under 19 USC…

W

Warehouse entry (Type 21): A US entry that places imported goods in a CBP bonded warehouse, deferring payment of duty until they are withdrawn for consumption, or avoiding it…
Wassenaar Arrangement: A multilateral export control regime through which participating states agree on lists of conventional arms and dual-use goods and technologies to be…
Wholly obtained goods: Goods produced entirely in one country without any foreign input, such as minerals extracted there, plants harvested there, animals born and raised…
Windsor Framework: The 2023 agreement between the UK and EU adjusting the Northern Ireland Protocol. It created a green lane for goods moving from Great Britain to…
World Customs Organization: An intergovernmental organisation based in Brussels whose members represent customs administrations worldwide. It manages the Harmonized System and…
World Trade Organization: The international organisation that administers multilateral trade agreements, including GATT, the agreements on customs valuation, rules of origin,…
WTO Customs Valuation Agreement: The WTO agreement that sets the rules for determining the customs value of imported goods, with transaction value as the primary method and a…
WTO Trade Facilitation Agreement: The WTO agreement, in force since 2017, that commits members to speed up the movement, release and clearance of goods through measures such as…