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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.

An organization put in place in each country responsible for the monitoring, re-establishment, maintenance and certification of phytosanitary (plant

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

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.

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

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

Place where excise goods are produced, processed, held, received or dispatched under duty suspension arrangements by an authorised warehousekeeper.

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

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

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

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

Active materials and articles: active materials and articles used to extend the preservation time or to maintain or improve the condition of packaged