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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

Act by which a person gives power to another person in order to act on his or her name.

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

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.

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

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

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

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

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

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

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

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

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

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

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

Preferential agreements defined with developing countries, whose objective is to promote the integration of those countries in the world trade system. The GSP allows a discount or a unilateral reduction of customs duties that, on importation to the European Union

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

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