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  1. Appointing

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

  2. Margin scheme

    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

  3. Excise products

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

  4. Intra-Community movement

    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.

  5. Transit

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

  6. Import of goods

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

  7. Export of goods

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

  8. Reversal of the liable person

    Mechanism transferring to the customer the responsibility for paying the VAT to the administration by self-accounting.

  9. Comprehensive guarantee

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

  10. Drug precursors

    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

  11. 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 free circulation between

  12. Taxable person

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

  13. Transport document

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

  14. Declarant

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

  15. Customs debt

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

  16. Generalized System of Preferences (GSP)

    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

  17. Potentially contaminated article

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

  18. Commercial policy measures

    All measures established in view of promoting or limiting the development of the international trade of goods between two customs territories. Their

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