Glossary

An EORI number means an identification number, unique in the customs territory of the European Union, assigned by a customs authority to an economic operator or to another person in order to … register that person for customs purposes.

Customs procedure 42 is a mechanism that an EU importer uses to obtain a VAT exemption. It is applied when goods imported from outside the EU into a Member State will be transported to another … EU Member State. In such cases, the VAT is due in the latter - the Member State of destination.

Customs status means the status of goods as Union or non-Union goods. Union goods can be moved within the EU without any customs formalities, which is not the case for non-Union goods.

Economic Operators Registration and Identification (EORI) number is a unique identification number assigned by Her Majesty’s Revenue and Customs (HMRC) to an economic operator or to another person … in order to track and register customs information in the United Kingdom of Great Britain and Northern Ireland (UK).

ATA Carnet is used for the temporary export, transit and temporary admission of goods for specific purposes, e.g. for displays, exhibitions and fairs, as professional equipment and as commercial … samples.

Carnet de Passages en Douane, or CPD, is the international customs document that covers the temporary admission of motor vehicles to the territory of a state.

All goods in the customs territory of the Union shall be presumed to have the customs status of Union goods, unless it is established that they are not Union goods. Union goods are not subject … to customs supervision.

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

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.