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Designated point of entry Designates the point of entry (port or airport) in one of the territories of the European Union.

Goods that are subject to excise duties: tobaccos, alcohols, energy products and electricity.

National Plant Protection Organization An organization put in place in each country responsible for the monitoring, re-establishment, maintenance and

Non-Union goods also called non-Community goods are goods other than Union goods or ones that have lost Union goods customs status due to being

Reversal of the liable person Mechanism transferring to the customer the responsibility for paying the VAT to the administration by self-accounting.

Any country that is not part of the customs territory of the European Union.

Number of volumes of pure alcohol contained at a temperature of 20° C in 100 volumes of the product at that temperature.

Commercial policy measures All measures established in view of promoting or limiting the development of the international trade of goods between two

A single guarantee used to guarantee the customs debt resulting from several customs declarations, as part of one or more customs procedures.

A unit expressing the percentage by mass of dry extract of must before fermentation.

Chemicals that are primarily used for the legitimate production of a wide range of products, but that can also be misused for the illicit manufacture

Goods in free circulation Goods with Union goods customs status, as well as non-Union goods in free circulation. Both benefit from the principle of

Any species, strain or biotype of plant, animal or pathogenic agent harmful to plants or plant products.

Introduction into the European Union (EU) of goods from a country located outsite of the EU.

Quantity of non-Union goods that can benefit from lower customs import duties than above-quota goods, as part of special agreements. The status of

Person lodging a customs declaration in his or her own name or the person in whose name such a declaration is lodged.

Sending goods from a Member State of the European Union (EU) to a non-EU country.

VAT arrangement that consists in computing VAT due on the basis of the margin generated by the seller, instead of using the full transaction value. The use of the margin scheme is restricted, under certain conditions, to VAT taxable dealers

Potentially contaminated article Any plant, plant product, storage place, packaging, conveyance, container, soil and any other organism, object or