Porthus.net Customs / Customs Glossary
Customs Glossary
AEO
"Authorized Economic Operator".It is a by the European Union imposed customs and security certificate, Authorized Economic Operator (AEO). Customs grants the holder of the certificate less physical and administrative controls and / or facilitation of customs inspections in the field of security. The purpose of certification is to make the entire logistics chain safe and reliable. This means that every link in this chain (manufacturer, shipper, logistics provider, freight forwarder) can be confronted with it.
AES
"Automated Export System".The objective of the Automated Export System is to ensure that export operations started in one Member State can be finalised in another Member State without re-submission of the same information. This includes the exchange of electronic messages related to the different stages of the operations amongst the various actors (customs, traders and other governmental administrations). This project was divided in 3 phases:
- Export Control System (ECS) phase 1 - exit "fiscal" control - provides for the full control of the conclusion of export operations via the electronic exchange of export/exit information between customs offices of export and customs offices of exit, in particular where different Member States are involved. This replaces the current return of paper copy No. 3 of the export declaration (to enter into operation in January 2007 with the full availability in all Member States in July 2007);
- ECS phase 2 - exit "security" control - provides for the electronic handling of exit summary declarations under the security amendment Regulation (EC) 648/2005 and will, inter alia, require additional information to be included in export declarations for safety and security purposes. It builds upon and keeps the functions of ECS Phase 1;
- AES - full deployment - will build on and contain the functionalities of ECS Phases 1 and 2 and, in particular, will introduce the central clearance approach.
AIS
Automated Import System. The objective of the Automated Import System is to ensure that import operations started in one Member State can be completed in another Member State without re-submission of the same information. This includes the exchange of electronic messages related to the different stages of the operations amongst the various actors (customs, traders and other governmental administrations). The first phase of the implementation, Import Control System, is aimed to provide for the handling of pre-arrival declarations (under security and safety amendment Regulation (EC) 648/2005) and the link of the information with risk analysis..
AV/S-Goods
"Actieve Veredeling Goederen/Schorsing" = IPR "Inward Processing Relief"-Goods
BOD / PCC
"Behandeling Onder Douanetoezicht" = Processing Under Customs Control. Goods are processed and then released into free circulation as a final product.
BOI
Binding Origin Information. A ruling from the Customs confirming the country of origin for a specific product.
Bonded Goods
Customs Goods (non-community goods).
Bonded Warehouse
Customs warehouse.
CBS
"Centraal Bureau voor Statistiek" (NL) : Central Bureau for Statistics
The Central Bureau of Statistics (CBS) has the task of collecting and editing data with the aim of publishing statistics for practice, policy and science. Besides responsibility for the national (official) statistics, the CBS is also responsible for the production of European (community) statistics.
CDW / CCC
"Communautair Douane Wetboek" = Community Customs Code
The Community Customs Code is the regulation of the European Community in which all the customs regulations of the EC, now European Union, are included. In the CCC/CDW, all original European regulations and European directives on customs are integrated (see Article 251 CC). As a regulation it is directly part of the legal system of the EC member states.
Certificate of Origin
Document prepared by a company and legalized by a foreign and national government, which ensures that the product is produced in that particular country.
CLIENT
Monitoring Agricultural Goods in Import and Export (NL). CLIENT seeks improvement after administrative and logistics processes in the import and export of agricultural goods.
Community Customs Transit
Transit of Community and non-Community goods.
Customs Compliance
Compliance with legal regulations, for example, that companies have to comply with import and export procedures.
C-TPAT
Customs-Trade Partnership Against Terrorism
C-TPAT is a joint government-business initiative to build cooperative relationships that strengthen overall supply chain and border security. C-TPAT recognizes that Customs can provide the highest level of security only through close cooperation with the ultimate owners of the supply chain— importers, carriers, brokers, warehouse operators and manufacturers.
Customs warehouse Type A
Public warehouse, the warehouse manager is responsible.
Customs Warehouse Type B
Public warehouse, the administrator of the goods is responsible.
Customs Warehouse Type C
Private Warehouse, contains only goods stored by the manager of the warehouse without him necessarily being the owner of the goods.
Customs Warehouse Type D
Private Warehouse, only goods stored by the manager of the warehouse, where a special scheme applies to the removal of the goods at destination in the free circulation "or" in use ".
Particulier Entrepot, alleen goederen opgeslagen door beheerder van het entrepot, waarbij een bijzondere regeling van toepassing is bij uitslag van de goederen met bestemming "in het vrije verkeer brengen" of "ten gebruik".
Customs Warehouse Type E
Private warehouse, but without reference to an approved warehouse. Although the goods are under the rules of a customs warehouse, they are not stored in the warehouse.
Customs Warehouse Type F
Public warehouse, the depositor must have a permit issued by the customs authorities. This license is only granted if there is an economic need for storage in a customs warehouse and when the cost of customs supervision and controls are in relation to those of the economic needs.
Customs nomenclature
Also goods names list. A list of goods all with a unique number. On the basis of nomenclature the customs identifies the global goods. By using a single nomenclature confusion and difference of opinion are avoided as much as possible.
CVO
"Certificaat van Oorsprong" = Certificate of Origin
A certificate of origin is a form which identifies goods and where the competent authority expressly declares that the goods to which the certificate relates originate in a particular country.
DV1
A form accompanying the customs declaration where it is necessary to establish the customs value.
ECS
Export Control System
With this new legislation, the European Union's wants to monitor the external borders better and improve its internal market. From July 1, 2009 exporters / agents in each country of the EU are obliged to issue export declarations electronically. Ninety days after the submission of a declaration, the goods actually must have left the European Union.
EDC
European Distribution Center.
EDI
Electronic Data Interchange.
EMCS
Excise Movement & Control System
EMCS is a European system that electronically exchanges information on the transportation of excise goods under suspension of excise duty between operators and customs services.
http://www.fiscus.fgov.be/interfdanl/nl/accijnzen/index.htm
EORI
Economic Operator Registration and Identification, identification number recognized by all customs authorities in the EU.
Excise duty
Excise duty is a form of tax which is levied on the sale of certain goods. In the Netherlands and Belgium excise duties apply to alcoholic beverages, soft drinks, tobacco and fuels (eg petrol excise). A key feature of this duty is that it concerns the quantity of the product, not its value. This contrasts with, for example, VAT.
Extrastat
Statistics of foreign trade.
Fiscal representation
A local company handles the VAT declaration for a foreign company.
GPA
Automated Periodic Declarations.
Harmonised System (HS)
WCO nomenclature of goods.
ICS
Import Control System. ICS is the first phase of the European Automated Import System (AIS). With the introduction of ICS, it is possible to exchange information between the office of first entry into the European Union and subsequent entry of firms in other Member States, before the goods enter the country by sea or air.
Intrastat
Is the system being used to provide Eurostat with statistical information on trade between Member States of the European Union.
Inward Processing
Inward processing is 1 of the economic customs regulations. By using this procedure it is possible , under an exemption from import duties, other import taxes and trade policy and agricultural policy measures:
1. to introduce non-Community goods into the Netherlands/Belgium or another EU-country, in order subsequently
2. to have these goods treated (undergo a processing operation) in the Netherlands/Belgium or elsewhere in the EU, and finally
3. to re-export the treated goods (the compensating products) and remove them from the EU.
LRN
Local Reference Number, unique customs number.
MASP
Multi Annual Strategic Plan (Meerjaren Strategisch Plan); focuses on the harmonization and automation of the exchanges for the Customs and Excise within the European Union.
http://www.masp.belgium.be/nl/content/introductie
MRN
Movement Reference Number, 18-digit number linked to a document after acceptance of the customs procedure by the customs authorities.
NCTS
New Computerised Transit System.
OTP
"Overheids Transactie Poort" (NL) = Public Transaction Gateway.
Outward processing
Outward processing is 1 of the economic customs regulations. By using this procedure, it is possible :
1. To transfer Community goods from the Netherlands/Belgium or andother EU country to any country outside the EU, in order subsequently
2. to have the goods treated (undergo a processing operation) in the country outside the EU, and finally
3. to release the treated goods (the compensating products) into free circulation in the EU under a full or partial exemption of duties.
PD
"Plantenziektenkundige Dienst" (NL) = Service for Plant Diseases.
RVV
"Rijksdienst voor de keuring van Vee en Vlees" (NL) = National Service of Livestock and Meat.
SAGITTA
"Systeem voor Automatische Gegevensverwerking met betrekking tot Invoeraangiften met Toepassing van Terminals voor het doen van een Aangifte" = System for Automatic Data Processing on Import Declarations with Application of terminals to make a declaration .
SASP
Single Authorization for Simplified Procedures.
SEA
Single European Authorisation.
SAD
Single Administrative Document. Document established in 1988 by an EC / EFTA Convention to make the formalities in trade of goods easier between countries of the EC and the EFTA.
T1-traffic
External community customs traffic.
T2-traffic
Internal Community customs traffic.
Taric
Use Rate of the European Commission.
TIN
Trader Identification Number.
Virtual Warehousing
Software application that allows all logistical details of a company (operations, shipments and inventories) to be stored integral and tax technical to be considered as an entity.
WCO
World Customs Organization.
WMS
Warehouse Management System.