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Customs Glossary

A complete glossary of customs terms for importers, exporters, and international trade professionals. Contains over 80 definitions covering EU customs law, tariff classification, customs procedures, trade documentation, Incoterms, and customs duties and taxes. Each entry includes an explanation of the concept, legal basis, and links to related terms. The glossary is regularly updated in line with changes in European Union customs legislation.

A

A.TR Movement Certificate

Document confirming goods status in the EU-Turkey customs union, entitling to duty exemption.

Abandonment to the State

Customs-approved treatment of abandoning goods to the State – with customs authority consent.

Customs procedures

Ad Valorem Duty

Duty calculated as a percentage of the customs value of goods (e.g. 6.5% of customs value).

Additional Duty

Extra duty imposed above the standard tariff rate, applied as a market protection measure or trade sanction.

ADR – Dangerous Goods Transport Agreement

European agreement concerning international carriage of dangerous goods by road.

Transport & logistics

AEO (Authorised Economic Operator)

A status granted by customs authorities to trusted traders meeting rigorous criteria. Entitles to customs simplifications, faster clearance, and reduced guarantees.

Transport & logistics

AES

Automated Export System – system for processing export declarations in the EU.

Customs procedures

AI in Customs

Application of AI/ML algorithms in tariff classification, risk analysis and customs fraud detection.

Amendment of Customs Declaration

Modification of data in an accepted customs declaration upon request of the declarant or ex officio, made before or after release of goods.

Customs procedures

Anti-Dumping Duty

An additional duty imposed on imports of goods sold below their normal value (dumping), aimed at protecting EU producers from unfair price competition.

APE – Automatic Export Processing

Automatic processing of export customs declarations without customs officer intervention.

Customs procedures

API/PNR – Passenger Data

Systems collecting air passenger data for security and customs control purposes.

Customs procedures

Appeal Against Customs Decision

Legal remedy available to a party dissatisfied with a customs authority decision.

Customs procedures

ARC – Administrative Reference Code

Unique number assigned to an excise goods consignment in the EMCS system.

Arms Embargo

Ban on export of arms and military equipment to specified countries or entities imposed by the EU/UN.

ATA Carnet

An international customs document enabling temporary import of goods (e.g., trade fair equipment, samples, professional tools) without paying duties and taxes. Issued by chambers of commerce, valid for 12 months.

Customs procedures

Authorised Consignee

Entity authorised to receive transit goods without presenting them at the customs office of destination.

Customs procedures

Authorised Consignor

Entity authorised to start transit operations without presenting goods at the customs office.

Customs procedures

Authorised Exporter

An exporter authorised by customs to self-certify origin of goods without customs office endorsement.

Customs procedures

Autonomous Preference (Duty Suspension)

Unilateral reduction or suspension of duties by the EU on specified goods without a trade agreement.

AWB – Air Waybill

Transport document in air freight confirming the carriage contract and receipt of goods.

Transport & logistics

B

BAFA – German Federal Export Control Office

German federal office responsible for export control, sanctions, and dual-use goods.

BCP – Border Control Post

Designated location at the EU border for sanitary, veterinary and phytosanitary controls.

Customs procedures

Bill of Lading

A maritime transport document issued by the carrier confirming receipt of goods for shipment. It serves as proof of the contract of carriage, a receipt, and a document of title.

BIS – Bureau of Industry and Security

US agency controlling export of dual-use goods and technologies.

Blockchain in Customs

Application of blockchain technology to ensure tamper-proof and transparent supply chain data.

BOI – Binding Origin Information

Customs authority decision binding determining the origin of goods for future customs operations.

Tariff classification

BTI (Binding Tariff Information)

An official, legally binding decision by a customs authority confirming the correct tariff classification of goods. BTI is valid for 3 years and binds customs authorities in all EU Member States.

Tariff classification

C

Cargo Insurance

Insurance for goods in international transport protecting against damage or loss risk.

Transport & logistics

Cargo Manifest

Carrier's document listing all goods transported on a vessel, aircraft or other means of transport.

Carrier Liability in Customs Matters

Scope of carrier liability for goods transported across customs borders, including information obligations and consequences of breaches.

Transport & logistics

Catch-All Clause

Provision enabling export control of non-listed goods if they may serve military purposes.

Customs procedures

CBAM

Carbon Border Adjustment Mechanism. An EU system imposing charges on imports of carbon-intensive goods (steel, cement, aluminium, fertilisers, energy, hydrogen) proportional to CO2 emissions.

CBAM – Transitional Period (Reporting)

Obligation to report emissions embodied in imported CBAM goods (1 Oct 2023 – 31 Dec 2025).

Customs procedures

CBAM Certificate

Emissions certificate purchased by importers of CBAM goods covering embodied CO2 emissions.

CDS – Customs Decisions System

EU electronic system for filing and managing applications for customs authorisations and decisions.

Customs procedures

CE Marking

Mandatory marking confirming product compliance with EU safety directive requirements.

CELINA System

Polish IT system for processing import customs declarations (being replaced by AIS).

Customs procedures

Centralised Clearance

Procedure allowing customs declarations to be filed in one EU member state for goods presented in another.

Customs procedures

Centralised Clearance for Import

Simplified procedure enabling the lodging of a customs declaration in one EU Member State for goods physically located in another Member State.

Customs procedures

Certificate / Declaration of Conformity

Document confirming that a product meets essential requirements of EU product safety directives.

Certificate of Origin

An official document certifying the country of origin of goods. Required for applying preferential duty rates under EU trade agreements with third countries, among other purposes.

CETA – EU-Canada Agreement

Comprehensive Economic and Trade Agreement between the EU and Canada eliminating most tariffs.

CFR – Cost and Freight

Incoterms: seller covers sea freight to destination port, but risk passes at loading.

Transport & logistics

Change of Tariff Heading (CTH)

Origin rule requiring the final product to be classified under a different 4-digit heading than non-originating materials.

Tariff classification

CIF (Cost, Insurance, Freight)

An Incoterms trade formula where the seller covers the cost of goods, insurance, and freight to the port of destination. The CIF value is the basis for calculating customs value in the EU.

CIM – Rail Consignment Note

International rail consignment note used in rail freight transport.

Transport & logistics

CIP – Carriage and Insurance Paid To

Incoterms: seller covers freight and insurance to destination – for any mode of transport.

Transport & logistics

CITES – Washington Convention

International convention regulating trade in endangered species.

CLP – Classification, Labelling and Packaging Regulation

EU regulation governing classification, labelling and packaging of chemical substances and mixtures.

CMR (Consignment Note)

An international road consignment note confirming the conclusion of a contract for carriage of goods. It serves as proof of receipt of goods by the carrier and defines transport conditions.

CN Chapter Notes

Binding legal notes at the beginning of each CN chapter defining terms, scope and exclusions.

Tariff classification

CN Code

An eight-digit Combined Nomenclature code used in the European Union to classify goods. The first 6 digits are the international HS code, digits 7-8 are the EU extension determining the duty rate.

Tariff classification

CN Section Notes

Binding legal notes at the beginning of each Combined Nomenclature section defining scope and exclusions.

Tariff classification

Combined Nomenclature

The EU goods classification system based on the Harmonized System, extended with additional subdivisions for the EU Common Customs Tariff and Intrastat trade statistics.

Tariff classification

Commercial Invoice

A document issued by the seller confirming a commercial transaction. Contains party details, goods description, price, delivery and payment terms. It forms the basis for determining customs value.

Compound Duty

Combination of ad valorem and specific duty (e.g. 8% + EUR 2/kg or 10% but not less than EUR 5/kg).

Comprehensive Guarantee

Single guarantee covering multiple customs operations, reducing administrative costs for regular importers.

Customs procedures

Computed Value Method

Customs valuation method based on production costs plus profit and general expenses.

Conditional Release

Release of goods subject to fulfilment of additional requirements (e.g. missing documents, test results).

Customs procedures

Conditional Release of Goods

Release of goods by customs subject to certain conditions being met, such as providing missing documents or laboratory test results.

Customs procedures

Confiscation / Forfeiture

Court or customs authority order transferring goods to the State due to legal violation.

Customs procedures

Countervailing Charge

Additional charge imposed on imports of subsidised goods to offset the price advantage derived from the subsidy in the exporting country.

Countervailing Duty

An additional duty imposed on imports of goods subsidised by the exporter's government. It aims to neutralise the unfair price advantage resulting from state subsidies.

CPD Carnet

International customs document enabling duty-free temporary import of means of transport.

CPT (Carriage Paid To)

An Incoterms rule where the seller pays freight to the agreed destination, but risk passes to the buyer when goods are handed to the first carrier.

Transport & logistics

Cumulation of Origin

A mechanism allowing the use of materials or processing from trade agreement partner countries to fulfil rules of origin, as if they had taken place in the exporting country.

Customs Agency

A company specialising in handling customs formalities on behalf of importers and exporters. Customs agencies represent businesses before customs authorities, prepare customs declarations, and advise on tariff matters.

Customs Agent

A natural person registered on the customs agents list, authorised to perform customs operations on behalf of businesses.

Customs Agent Examination

Qualification exam organised by the Head of KAS entitling to practice as a customs agent in Poland.

Customs Authority

A state institution responsible for enforcing customs regulations, collecting customs duties, and controlling foreign trade in goods. In Poland, these are the authorities of the National Revenue Administration.

Customs Bank Guarantee

Bank's commitment to pay customs duties if the debtor fails to meet their obligations.

Customs procedures

Customs Broker

Licensed individual authorised to file customs declarations on behalf of clients.

Customs Clearance

The process of customs formalities related to bringing goods into or out of the customs territory. It includes filing a customs declaration, document and goods inspection, and payment of duties.

Customs Control

Actions taken by customs authorities to ensure compliance with customs regulations. It includes document verification, goods examination, records review, and post-clearance audits.

Customs Debit Note

Document issued by customs authorities informing the debtor of the customs debt amount due and the payment deadline.

Customs Debt

The obligation to pay customs duties arising upon release of goods for free circulation or as a result of customs law infringement (e.g., removal of goods from customs supervision).

Customs Debt Adjustment

Modification of the customs debt amount resulting from post-clearance control, correction of customs value, tariff classification or origin.

Customs procedures

Customs Declaration

A formal document submitted to customs authorities declaring goods, their classification, value, origin, and requested customs procedure. In the EU, declarations are submitted electronically.

Customs Deposit

Monetary amount deposited with customs authority as security for potential customs duties.

Customs procedures

Customs Duty

A charge levied by the state on goods crossing a customs border. Customs duty is one of the main trade policy instruments, protecting the internal market and generating budget revenue.

Customs Exchange Rate

Official exchange rate used to convert customs value to national currency.

Customs Exemption

Total or partial exemption of goods from the obligation to pay customs duties in specified cases — e.g., low-value consignments, personal property of settlers, gifts, commercial samples.

Customs Guarantee

A financial guarantee provided by the importer or carrier to cover potential customs debt. Required for transit, special procedures, and deferred duty payment, among others.

Customs Inspection

Physical examination of goods by customs authorities to verify consistency with customs declaration data. May include opening packages, sampling, and laboratory testing.

Transport & logistics

Customs Office

An organizational unit of customs administration where customs formalities are carried out — filing declarations, goods inspection, duty collection. In Poland, they operate as customs branches of Customs and Fiscal Offices.

Transport & logistics

Customs Penalty Notice

Monetary penalty imposed for minor customs offences (e.g. formal deficiencies in declarations).

Customs procedures

Customs Power of Attorney

Document authorising a customs representative to act in the name and on behalf of an importer or exporter in customs matters.

Customs Procedure

A legally defined treatment of goods within the EU customs territory. The UCC provides for procedures: release for free circulation, transit, customs warehousing, inward and outward processing, temporary admission.

Customs procedures

Customs Proceedings

Administrative procedure conducted by customs authorities to issue a decision on customs duties.

Customs procedures

Customs Representative

A person authorised to perform customs acts on behalf of another person. May act under direct representation (in the name and on behalf of the principal) or indirect (in their own name).

Transport & logistics

Customs Risk Analysis

Systematic identification and assessment of customs risks to target controls at highest-risk consignments.

Customs procedures

Customs Seal

Physical security device applied by customs to a container, vehicle or package to ensure cargo integrity during transport.

Customs procedures

Customs Status

The determination of whether goods have Union goods status (can circulate freely in the EU) or non-Union goods status (subject to customs supervision and duties until release for free circulation).

Customs Supervision

The totality of actions by customs authorities to ensure compliance with customs rules for non-Union goods within the EU customs territory. Goods under customs supervision cannot be freely used or moved.

Customs Tariff

A systematic list of goods with assigned duty rates, forming the basis for calculating duties on imports. The EU applies the Common Customs Tariff based on the Combined Nomenclature.

Tariff classification

Customs Value

The value of imported goods used as the basis for calculating customs duties. Determined primarily by the transaction value method — based on the price actually paid or payable, including transport and insurance costs to the EU border.

Customs Value Additions (Art. 71)

Elements added to the transaction price when determining customs value (commissions, packing, royalties, transport).

Customs Value Adjustment

Addition or deduction of specified elements from the transaction price to establish the correct customs value. Includes transport costs, insurance, licence fees, and royalties, among others.

Customs Warehouse

A place approved by customs authorities for storing non-Union goods without payment of duties and taxes. Goods can be stored without time limitation until assigned a customs-approved treatment.

Customs procedures

Customs X-ray Scanner

X-ray equipment used for non-intrusive inspection of containers, vehicles and consignments without opening them.

Customs procedures

Customs-Approved Treatment

A treatment of goods permitted by customs law (e.g. customs procedure, free zone, re-export, destruction).

Customs procedures

D

DAP (Delivered at Place)

An Incoterms rule where the seller delivers goods to the agreed place of destination, ready for unloading. The buyer is responsible for unloading, import clearance, and payment of duties.

Transport & logistics

DDP (Delivered Duty Paid)

An Incoterms rule imposing maximum obligations on the seller — delivers goods to the destination after paying duties, VAT, and all import charges. The buyer only unloads.

Transport & logistics

De Minimis Customs Relief (up to EUR 150)

Duty exemption for consignments valued up to EUR 150 imported from third countries.

De Minimis Rule for Origin

Rule allowing goods to qualify as originating even if they contain a small percentage of non-originating materials exceeding normal requirements.

Tariff classification

Deductive Value Method

Customs valuation method based on the selling price in the EU market, less domestic costs.

Demurrage

Charge for holding a container at the port beyond the free storage period (free time).

Transport & logistics

Destruction of Goods Under Customs Supervision

Customs-approved treatment involving physical destruction of goods under customs authority supervision.

Customs procedures

Detention

Charge for retaining a container outside the port terminal beyond the permitted time.

Transport & logistics

DG TAXUD

European Commission's Directorate-General for Taxation and Customs Union responsible for EU customs policy.

Digital Services Tax (DST)

Tax on revenues of large tech companies from digital services – impact on digital trade.

Document-Based Control

Customs control involving verification of documents and declaration data without physical inspection.

Customs procedures

Documentary Collection

Payment form where the exporter's bank sends documents to the importer's bank with payment instructions.

DPU – Delivered at Place Unloaded

Incoterms: seller delivers and unloads goods at the agreed place of destination.

Transport & logistics

Dual-Use Goods

Goods, software, and technologies that can be used for both civilian and military purposes. Their export from the EU requires an export authorisation.

Dumping

Practice of exporting goods below their normal value (domestic price), harming EU producers.

Duty Drawback

Refund of duties paid on imported goods that are subsequently exported or processed and exported.

Customs procedures

Duty Suspension

Temporary abolition or reduction of duty on imports of specific goods (raw materials, components) not available in the EU, to support European manufacturing industry.

Duty-Free Shop

Shop offering goods exempt from duties and taxes for travellers leaving the EU customs territory.

E

E-Commerce Consignments Above EUR 150

Online purchases valued above EUR 150 – subject to customs duty and full customs clearance.

Customs procedures

EC Sales List / Recapitulative Statement

Declaration listing intra-Community transactions (supplies, services) filed monthly to the tax office.

ECHA – European Chemicals Agency

EU agency responsible for implementing REACH and CLP regulations on chemicals.

EEA – European Economic Area

Agreement extending the EU single market to Iceland, Liechtenstein and Norway.

EFTA – European Free Trade Association

International organisation of Iceland, Liechtenstein, Norway and Switzerland – free trade area with the EU.

Embargo

A total or partial prohibition of trade with a specific country or entity, imposed for political or security reasons. In the EU, embargoes are implemented as restrictive measures (sanctions).

EMCS

Excise Movement and Control System – system for monitoring movement of excise goods in the EU.

Customs procedures

Entry in Declarant's Records

Customs simplification allowing goods to be placed under a customs procedure by entry in records without filing a declaration.

Customs procedures

Entry Price

Minimum import price for fruit and vegetables into the EU, below which an additional duty is levied to protect the EU market.

EORI

An operator identification number for customs operations, unique throughout the EU. Required of every entity carrying out customs clearance. In Poland, assigned by the Director of the Tax Administration Chamber.

EU Customs Data Hub

Planned single access point for EU customs data – central element of the 2028 customs reform.

Customs procedures

EU Customs Reform 2028 (Customs 4.0)

Planned EU customs reform introducing a single EU Customs Authority and digital data hub.

EU Customs Territory

The territory where uniform EU customs regulations apply. It covers the land territories of Member States, their territorial waters and airspace, with certain exclusions.

EU ETS – Emissions Trading System

EU greenhouse gas emissions trading system – the basis for CBAM certificate pricing.

EU Plastics Levy

EU levy of EUR 0.80/kg on non-recycled plastic packaging waste.

EU Transit Procedure

Customs procedure allowing the movement of goods between two points within the EU customs territory with suspension of duties and taxes.

Customs procedures

EU-Japan EPA

Economic Partnership Agreement between the EU and Japan creating the world's largest free trade zone.

EU-Mercosur Agreement

EU trade agreement with Mercosur countries (Brazil, Argentina, Uruguay, Paraguay) – under ratification.

EU-Turkey Customs Union

Customs union agreement between the EU and Turkey eliminating duties on industrial products.

EUDR – Deforestation Regulation

EU regulation requiring importers to demonstrate that goods do not contribute to deforestation.

EUR-MED Movement Certificate

Certificate confirming preferential origin of goods under the Pan-Euro-Mediterranean cumulation system.

EUR.1

A movement certificate confirming preferential origin of goods under EU free trade agreements. Entitles the importer to apply reduced or zero duty rates.

Excise Duty

An indirect tax imposed on specific categories of goods: alcohol, tobacco, energy products, and electricity. Also collected upon import of these goods alongside duty and VAT.

Excise Duty on Passenger Cars

Polish excise tax levied on passenger cars upon import or intra-Community acquisition.

Export Declaration

A customs declaration filed when exporting goods outside the EU customs territory. Filed electronically in Poland via the AES system. Required for Union goods leaving EU territory.

Export Declaration

Customs document filed when exporting goods outside the EU customs territory, serving as the basis for zero-rated VAT.

Export Licence

Permit issued by a competent authority for export of controlled goods (arms, dual-use, sanctioned goods).

Export Subsidy

Government subsidy contingent on export, which may lead to EU countervailing duties.

EXW (Ex Works)

An Incoterms rule where the seller makes goods available at their premises. The buyer bears all costs and risk from the point of collection — transport, insurance, customs clearance.

Transport & logistics

F

Fall-Back Method

Last resort valuation method – reasonable means based on available data consistent with general principles.

FAS – Free Alongside Ship

Incoterms: seller delivers goods alongside the vessel at the port of shipment – risk passes to buyer.

Transport & logistics

FCA (Free Carrier)

An Incoterms rule where the seller delivers goods cleared for export to the carrier nominated by the buyer at the agreed place. Risk passes upon delivery.

Transport & logistics

FCL – Full Container Load

Entire container reserved for one shipper – regardless of how full it is.

Transport & logistics

Flat-Rate Security

Customs security at a fixed amount, independent of the actual customs debt.

Customs procedures

FOB (Free on Board)

An Incoterms formula where the seller delivers goods on board the vessel at the port of shipment. From that point, the buyer bears freight, insurance costs, and risk of loss.

Form A (former GSP proof)

Former certificate of origin form for goods benefiting from GSP preferences – replaced by REX system.

Free Trade Zone (FTZ)

Designated area where goods can be stored, processed and re-exported without duties.

Customs procedures

Free Zone

A designated part of the EU customs territory where non-Union goods can be stored and processed without being subject to customs duties, standard customs supervision, or commercial policy measures.

Customs procedures

Freight

The charge for transporting goods, constituting a significant element of import costs. Freight is added to the customs value of goods up to the point of entry into the EU customs territory.

Transport & logistics

Freight Forwarder

An entity organising goods transport on behalf of a client — selects routes, carriers, arranges transshipment, and often coordinates customs clearance. An intermediary between the shipper and the carrier.

Transport & logistics

Fumigation Certificate

Document confirming that goods or wooden packaging have undergone fumigation treatment to eliminate pests.

G

GATT – General Agreement on Tariffs and Trade

Multilateral trade agreement forming the foundation of the WTO system governing trade in goods.

General Average

Maritime law principle where losses incurred to save ship and cargo are shared among all interests.

Transport & logistics

General Interpretive Rules (GIR)

Six fundamental rules determining how goods are classified in the Harmonized System and Combined Nomenclature. They are applied sequentially to unambiguously assign goods to a code.

Tariff classification

GIR Rule 1

The primary tariff classification rule – classification based on heading text and section/chapter notes.

Tariff classification

GIR Rule 2(a)

Rule extending heading scope to include incomplete, unfinished, unassembled or disassembled goods.

Tariff classification

GIR Rule 2(b)

Rule extending heading scope to mixtures and combinations of materials.

Tariff classification

GIR Rule 3(a)

When two headings compete, the most specific heading prevails.

Tariff classification

GIR Rule 3(b)

Mixtures, composite goods and sets are classified by the material or component giving essential character.

Tariff classification

GIR Rule 3(c)

When rules 3(a) and 3(b) fail, goods are classified under the last heading in numerical order.

Tariff classification

GIR Rule 4

Goods that cannot be classified under rules 1-3 are classified under the heading for most closely related goods.

Tariff classification

GIR Rule 5

Rule concerning classification of cases, boxes and containers presented with goods.

Tariff classification

GIR Rule 6

Rules 1-5 apply mutatis mutandis to classification at the subheading level.

Tariff classification

Green Customs Transformation

Trend of integrating climate and environmental goals into EU customs policy (CBAM, EUDR, plastics tax).

GSP – Generalised Scheme of Preferences

EU's unilateral tariff preference system for developing and least-developed countries.

H

Harmonized System

An international goods classification system developed by the WCO, used in over 200 countries. It forms the basis for CN codes, TARIC, and national customs tariffs worldwide.

Tariff classification

Health Certificate

Official document confirming that exported food or animal products meet the sanitary and health requirements of the importing country.

HS Code

A six-digit international goods classification code administered by the World Customs Organization (WCO). Used in over 200 countries as the basis for tariff systems.

Tariff classification

HS Explanatory Notes

Official WCO commentary on the Harmonized System, aiding interpretation of tariff headings.

Tariff classification

I

ICS2

Import Control System 2 – EU import control system for pre-arrival risk analysis of consignments.

Customs procedures

Import Declaration

Customs document filed to release imported goods into free circulation in the EU customs territory, containing goods data, customs value and duties.

Import Licence

A document issued by the competent state authority authorising the import of specified regulated goods — e.g., weapons, medicines, agricultural products, dual-use goods.

Import VAT

A value-added tax charged on imports of goods from third countries into the EU customs territory. Calculated on the customs value plus duty and other charges. In Poland, the standard rate is 23%.

Import VAT Deduction

Right of a VAT-registered taxable person to deduct VAT paid on import of goods.

Import VAT Settlement in VAT Return

Possibility of settling import VAT directly in the VAT return instead of paying customs.

Incoterms

International trade rules published by the ICC, defining the division of obligations, costs, and risk between seller and buyer. The current version is Incoterms 2020 (11 rules).

Transport & logistics

Incoterms 2020

Current version of ICC international trade rules defining seller's and buyer's obligations.

Transport & logistics

Insufficient Operations

Simple operations (packing, sorting, labelling) that do not confer preferential origin on goods.

Tariff classification

Interested Person (party to customs proceedings)

Person whose rights and obligations are directly affected by a customs authority decision.

Customs procedures

Intra-Community Acquisition

Acquisition of goods from another EU member state – subject to VAT in the destination country.

Intra-Community Supply

Supply of goods from one EU member state to another – 0% VAT rate.

INTRASTAT

A system for collecting statistical data on trade in goods between EU Member States. Intrastat declarations are required from companies whose intra-Community trade exceeds statistical thresholds.

Transport & logistics

Invalidation of Customs Declaration

Cancellation of an accepted customs declaration upon request or ex officio, rendering the declaration void.

Customs procedures

Invoice Declaration

Statement of preferential origin placed on a commercial invoice or other commercial document.

Inward Processing

A customs procedure allowing import of non-Union goods for processing within the EU customs territory with suspension of customs duties. After processing, products are exported or released for circulation.

Customs procedures

IOSS – Import One Stop Shop

System enabling online sellers to collect VAT at point of sale for consignments up to EUR 150 to the EU.

IPR Border Enforcement

Customs measures enabling border seizure of goods infringing intellectual property rights.

Customs procedures

ISO Container

Standardised transport container with ISO-compliant dimensions (20ft, 40ft, 40ft HC).

Transport & logistics

ISPM 15 – Wood Packaging Standard

International standard requiring heat treatment or fumigation of wood packaging materials.

Transport & logistics

Istanbul Convention

International convention on temporary admission enabling duty-free temporary import of goods.

ISZTAR4

Polish Customs Tariff Information System – IT system with current tariff, rates and tariff measures.

Tariff classification

J

Joint and Several Liability for Customs Debt

Situation where several persons are liable for the same customs debt, and customs may demand payment from any of them.

Customs procedures

K

KAS – National Revenue Administration

Polish institution responsible for revenue collection, customs and fiscal control, and prosecution of fiscal offences.

L

LCL – Less than Container Load

Groupage shipment – goods insufficient to fill an entire container, consolidated with other cargo.

Transport & logistics

Letter of Credit (L/C)

Banking instrument guaranteeing payment to the exporter upon fulfilment of documentary conditions.

Local Border Traffic (LBT)

Privileged border crossing regime for residents of the border zone.

M

Maritime Customs Clearance

Customs clearance process for goods transported by sea, involving verification of shipping documents, cargo manifest and customs declaration at the port.

Transport & logistics

Marketplace Facilitator Tax Collection

Obligation of e-commerce platforms (Amazon, AliExpress) to collect VAT on B2C sales to the EU.

MFN Rate

The conventional (Most Favoured Nation) duty rate applied to imports from WTO member countries when no tariff preferences apply. It represents the maximum duty rate for WTO countries.

MRN – Movement Reference Number

Unique number assigned by the customs system to each declaration or transit operation.

N

NCTS

New Computerised Transit System – EU IT system for managing customs transit procedures.

Customs procedures

Non-Preferential Origin

Country of origin of goods determined for the purpose of trade policy measures (anti-dumping duties, quotas, embargoes).

Tariff classification

Non-Union Goods

Goods not having Union goods status – mainly imports from third countries before customs clearance.

O

OFAC – Office of Foreign Assets Control

US agency administering and enforcing US trade and financial sanctions.

OLAF – European Anti-Fraud Office

EU office investigating fraud, corruption and financial irregularities harming the EU budget.

Origin Tolerance

Mechanism in rules of origin allowing limited use of non-originating materials without losing the product's preferential origin status.

Tariff classification

OSS – One Stop Shop

System enabling VAT settlement for intra-EU B2C sales in a single member state.

Outward Processing

A customs procedure allowing temporary export of Union goods outside the EU for processing and re-import of compensating products with total or partial relief from customs duties.

Customs procedures

P

Packing List

A document accompanying a shipment, detailing the contents of each package: goods names, quantities, net and gross weights, package numbers. It facilitates customs inspection and goods identification.

Parallel Import

Import of genuine branded goods without the trademark owner's consent in the destination country.

PCC – Civil Law Transaction Tax Declaration

Polish tax declaration filed for certain transactions (e.g. used vehicle purchase).

PEM Convention on Rules of Origin

Regional convention on rules of origin enabling diagonal cumulation between EU agreement parties.

Tariff classification

Physical Examination

Direct physical inspection of goods by customs officers including opening packages, taking samples and verifying compliance with documents.

Customs procedures

Phytosanitary Certificate

Document confirming that plants and plant products meet phytosanitary requirements of the import country.

Polish Customs Law

Polish act of 19 March 2004 regulating customs matters not covered by EU law.

Post-Clearance Audit (PCA)

Customs control conducted after goods release to verify the correctness of clearance.

Customs procedures

Postal Operator in Customs

Post or courier operator acting as customs declarant for postal and courier consignments.

Customs procedures

Preferential Origin

Origin of goods entitling to reduced or zero duty rates under trade agreements.

Tariff classification

Preferential Tariff Quota

Specified quantity or value of goods importable at a reduced duty rate under a trade agreement, after exhaustion of which the standard rate applies.

Presentation of Goods to Customs

Notification to customs authorities of the arrival of goods at the customs office or other designated place.

Customs procedures

Presentation of Goods to Customs

Formal notification to customs of the arrival of goods at the customs office or other designated place, enabling the start of customs procedure.

Customs procedures

Procedure 42

A customs procedure allowing import of goods from third countries into the EU with exemption from import VAT, when goods are subsequently transported to another EU Member State as an intra-Community supply.

Customs procedures

Proof of Origin

Document certifying the country of origin of goods, required to apply preferential tariff rates or meet trade policy requirements.

PUESC

Electronic Platform for Customs and Tax Services – Polish portal for customs and tax e-services.

Customs procedures

R

REACH

EU regulation on Registration, Evaluation, Authorisation and Restriction of Chemicals.

Release for Free Circulation

A customs procedure through which non-Union goods acquire Union goods status after payment of customs duties and fulfillment of requirements. The goods can then circulate freely in the EU internal market.

Customs procedures

Release of Goods

Customs authority action making goods available to the interested person after completing controls.

Customs procedures

Repayment or Remission of Customs Duties

Procedure for refunding overpaid duty or remitting customs debt in justified cases.

Customs procedures

Reportable Tax Arrangement (MDR)

Tax arrangement subject to mandatory reporting to tax authorities (DAC6 directive).

Returned Goods (Reimport)

Union goods returning to the EU customs territory after export – duty-free under conditions.

Customs procedures

Revised Kyoto Convention

International WCO convention on simplification and harmonisation of customs procedures.

REX (Registered Exporter)

A registered exporter system enabling self-certification of origin by exporters registered in the REX database, without the need to obtain EUR.1 certificates.

Rules of Origin

Criteria determining in which country goods obtained their origin for customs and trade purposes. They define the required degree of processing for a product to obtain origin in a given country.

S

SAD (Single Administrative Document)

The standard customs declaration form used in the EU, consisting of 8 copies. Although replaced by electronic systems (AIS, ATLAS), its data structure still forms the basis of e-declarations.

Safeguard Duty

A temporary additional duty imposed on imports of specific goods to protect EU industry from a sudden surge in imports causing serious injury.

Safeguard Measures

Temporary customs measures applied in case of a surge in imports threatening EU industry.

Sanctions List (SDN, EU Consolidated List)

List of persons, entities and countries subject to EU or US trade and financial sanctions.

Seasonal Duty

Tariff rate varying by season, mainly applied to fruit and vegetable imports to protect EU producers.

Section I CN – Live Animals

The first section of the Combined Nomenclature covering live animals and animal products (chapters 01-05).

Tariff classification

Section II CN – Vegetable Products

CN section covering products of vegetable origin (chapters 06-14).

Tariff classification

Section III CN – Fats and Oils

CN section covering animal or vegetable fats and oils (chapter 15).

Tariff classification

Section IV CN – Foodstuffs

CN section covering prepared foodstuffs, beverages, tobacco (chapters 16-24).

Tariff classification

Section IX CN – Wood and Wood Articles

CN section covering wood, cork, basketware, pulp and paper (chapters 44-49).

Tariff classification

Section V CN – Mineral Products

CN section covering mineral products, fuels, mineral oils (chapters 25-27).

Tariff classification

Section VI CN – Chemical Products

CN section covering products of the chemical industry (chapters 28-38).

Tariff classification

Section VII CN – Plastics and Rubber

CN section covering plastics and rubber (chapters 39-40).

Tariff classification

Section VIII CN – Hides and Leather

CN section covering hides, leather goods, saddlery and footwear (chapters 41-43).

Tariff classification

Section X CN – Pulp and Paper

Note: Section X doesn't exist separately – paper is part of Section IX. See Section IX CN.

Tariff classification

Section XI CN – Textiles

CN section covering textiles and textile articles (chapters 50-63).

Tariff classification

Section XII CN – Footwear, Headgear, Umbrellas

CN section covering footwear, headgear, umbrellas and walking sticks (chapters 64-67).

Tariff classification

Section XIII CN – Ceramics and Glass

CN section covering cement, ceramics, glass and glassware (chapters 68-70).

Tariff classification

Section XIV CN – Pearls and Precious Metals

CN section covering pearls, precious stones, precious metals and jewellery (chapter 71).

Tariff classification

Section XIX CN – Arms and Ammunition

CN section covering arms and ammunition and their parts and accessories (chapter 93).

Tariff classification

Section XV CN – Base Metals

CN section covering base metals and articles thereof (chapters 72-83).

Tariff classification

Section XVI CN – Machinery

CN section covering machinery, mechanical and electrical equipment (chapters 84-85).

Tariff classification

Section XVII CN – Vehicles and Transport Equipment

CN section covering vehicles, aircraft and vessels (chapters 86-89).

Tariff classification

Section XVIII CN – Optical and Medical Instruments

CN section covering optical, photographic, medical instruments, clocks and musical instruments (chapters 90-92).

Tariff classification

Section XX CN – Miscellaneous Articles

CN section covering furniture, toys, games, sports goods and miscellaneous manufactured articles (chapters 94-96).

Tariff classification

Section XXI CN – Works of Art and Antiques

CN section covering works of art, collectors' pieces and antiques (chapter 97).

Tariff classification

Self-Billing

Practice where the buyer issues an invoice on behalf of the supplier – used in some supply chains.

SENT – Goods Transport Monitoring System

Polish road and rail transport monitoring system for sensitive goods (fuels, alcohol, tobacco).

Customs procedures

Simplified Procedure

Customs clearance facilitations available to trusted traders, including simplified declarations, entry in declarant's records, and centralised clearance. They allow faster customs processing.

Customs procedures

Single Customs Authorisation

Authorisation issued by customs authority to use a specific procedure or customs simplification.

Customs procedures

Single Window

Concept of a single contact point for all import/export formalities.

Customs procedures

Special Economic Zones (SEZ)

Designated areas offering tax and customs benefits for investors creating new jobs.

Specific Duty

Duty calculated as a fixed amount per unit of measure (e.g. EUR 12.80 per 100 kg).

SSO – Customs Service System

Polish system supporting customs operations management and communication between KAS units.

Customs procedures

Strategic Goods List

List of goods, technologies and software subject to export controls due to potential military use or weapons of mass destruction production.

Subheading

A six-digit code in the Harmonized System providing a more detailed breakdown of the tariff heading. Subheadings enable more precise classification of goods at the international level.

Tariff classification

Sufficient Working or Processing

Criterion determining whether working of goods in a given country is sufficient to confer preferential origin.

Tariff classification

Sugar Tax (Sweetened Beverage Levy)

Polish levy on beverages with added sugars or sweeteners, affecting import costs.

Summary Declaration

Document with goods data required before the physical arrival or departure of goods from the EU customs territory.

T

T1 (External Transit)

A transit procedure for non-Union goods moving through the EU customs territory. Goods remain under customs supervision, are not subject to duties, and retain their non-Union goods status.

Customs procedures

T2 (Internal Transit)

A transit procedure for Union goods moving through a third country territory (e.g., Switzerland) while maintaining their Union status. Upon return to the EU customs territory, goods do not require re-clearance.

Customs procedures

T2L Document

Document proving the Union customs status of goods moved by sea or air.

TARIC

The Integrated Tariff of the European Communities — a ten-digit code extending the CN code by 2 additional digits specifying EU trade measures: anti-dumping duties, quotas, suspensions, and preferences.

Tariff classification

TARIC Additional Code

4-character additional TARIC code identifying specific customs measures (anti-dumping, quotas, licences).

Tariff classification

Tariff Ceiling

Upper limit for imports at a reduced rate, after which the normal rate may be reinstated.

Tariff Classification

The process of assigning goods to the appropriate code in the Combined Nomenclature based on their physical characteristics, composition, function, and purpose, in accordance with the General Interpretive Rules.

Tariff classification

Tariff Heading

A four-digit code in the Harmonized System denoting a group of goods with similar characteristics. It is the second level of tariff classification hierarchy after the chapter (2 digits).

Tariff classification

Tariff Number

An eleven-digit code used in Poland to identify goods in customs declarations. It extends the ten-digit TARIC code by one digit for national measures (e.g., VAT, excise).

Tariff classification

Tariff Preference

A reduced or zero duty rate applied to imports from countries with which the EU has concluded a free trade agreement or which benefit from unilateral EU preferences (e.g., GSP).

Tariff Quota

A specified quantity or value of goods that can be imported at reduced or zero duty rates. Once the quota is exhausted, imports are subject to the standard duty rate.

TCA – EU-UK Trade and Cooperation Agreement

Trade agreement between the EU and UK governing post-Brexit relations – zero tariffs subject to rules of origin.

Temporary Admission

A customs procedure allowing temporary import of non-Union goods into the EU customs territory with total or partial relief from duties, subject to re-export within a specified period.

Customs procedures

Temporary Storage Facility

A place approved by customs authorities for storing goods before they are assigned a customs procedure.

Customs procedures

TEU – Twenty-foot Equivalent Unit

Standard unit of container capacity equivalent to one 20-foot container.

Transport & logistics

TFA – Trade Facilitation Agreement

WTO agreement aiming to simplify, speed up and reduce the cost of customs procedures.

THC – Terminal Handling Charge

Charge for container handling at the port terminal (loading/unloading from vessel, storage).

Transport & logistics

TIR Convention / TIR Carnet

International transit system enabling goods transport under customs seal without intermediate border controls.

Transport & logistics

TRACES

EU IT system for tracking consignments of animals, animal products, plants and feed.

Customs procedures

Trade Sanctions

Measures restricting trade with specific states or entities, applied by the EU for foreign policy and security purposes. Include export/import bans, asset freezes, and financial restrictions.

Transaction Value

The price actually paid or payable for goods sold for export to the EU customs territory. It forms the basis of the transaction value method of customs valuation.

Transaction Value Method

The primary method for determining the customs value of imported goods, based on the price actually paid or payable for goods sold for export to the EU customs territory.

Transaction Value of Identical Goods Method

Second customs valuation method – based on transaction value of identical goods sold for export to the EU.

Transhipment

Transfer of goods from one means of transport to another at a port or terminal without releasing them into circulation in the transhipment country.

Transport & logistics

Transit

A customs procedure allowing goods to be moved from one place to another within the EU customs territory without payment of customs duties. External transit (T1) and internal transit (T2) are distinguished.

Customs procedures

Transit Document

Document accompanying goods in the transit procedure, confirming placement under transit and transport conditions.

Transit Guarantee

Financial security lodged by the principal to cover the potential customs and tax debt in the transit procedure.

Customs procedures

Transit Time

Travel time of goods from loading port/airport to discharge port/airport.

Transport & logistics

Traveller's Baggage – Customs Exemptions

Duty and tax exemptions for goods brought in travellers' personal baggage.

Trust and Check Trader

New trusted trader category in the planned EU customs reform, partially replacing AEO.

Customs procedures

Type Approval

Vehicle or component type approval confirming compliance with technical and safety requirements.

U

Union Customs Code (UCC)

The fundamental legal act governing customs law across the entire European Union. Regulation 952/2013 defines rules for import, export, transit, customs procedures, and customs duties.

Union Goods

Goods wholly obtained in the EU customs territory or goods from third countries released for free circulation.

V

VAT Reverse Charge

VAT mechanism shifting the obligation to account for VAT from seller to buyer.

Veterinary Certificate

Document confirming that animals or animal products meet sanitary-veterinary requirements.

VIES – VAT Information Exchange System

EU system for verifying VAT number of a trading partner from another member state.

W

Wassenaar Arrangement

Multilateral arrangement on export controls for conventional arms and dual-use goods.

WCO – World Customs Organization

Intergovernmental organisation coordinating and standardising customs procedures worldwide.

WTO – World Trade Organization

International organisation governing world trade and resolving trade disputes between states.

WTO Customs Valuation Agreement

International WTO agreement establishing rules for determining the customs value of imported goods.

WTO Tariff Quota (Erga Omnes)

Tariff quota granted under WTO commitments, available for imports from all countries.

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