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A customs treatment one choses to apply to goods with respect to customs authorities that determines the import/export regulations that apply to those

Delivery of a Union good from a Member State of the European Union to another Member State. Also called intra-EC or intra-EU transfer.

Any (physical or moral) person who independently and habitually carries out any form of economic activity, whatever the purpose or results of this

Customs procedure that allows to move goods on a foreign territory under duties and taxes suspension.

Generic term for the document accompanying a carrier of goods, listing all goods transported, regardless of the means of transport.

The following glossary includes certain terms contained in the pages of this portal. Its objective is not to replace existing glossaries in the area of logistics and customs. You should consult the following glossaries: Glossary of international customs terms on

Obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force.

Union goods also called Community goods are goods which fall into any of the following categories: goods wholly obtained in the customs territory 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

Any plant, plant product, storage place, packaging, conveyance, container, soil and any other organism, object or material capable of harbouring or

The customs procedure that gives non-Union goods the status of Union goods after completion of formalities specified for importation, payment of

Transshipment consists in unloading goods from one means of transport and reloading them in a reasonable time in another means of transport.  The term transshipment may be used for the handling of goods between: two ships a ship and