Glossary

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

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

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

The act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed.

The international Convention on the simplification and harmonization of Customs procedures adopted by the World Customs Organisation.

Bans on the provision of resources to certain countries, individuals or organisations can result in bans on import, export and transit of goods from certain suppliers or to certain consignees.

The customs value primarily bases on the transaction value of imported goods, which is the price actually paid or payable for the goods when sold for export to the country of importation, plus, … certain adjustments of costs and charges.

The notification to the customs authorities of the arrival of goods at the customs office or at any other approved place and the availability of those goods for customs controls.

A person established in the customs territory of the Union, who has the power to determine and has determined that the goods are to be taken out of the customs territory.