| TERM
|
DEFINITION
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| Code of conduct
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The collection of rules applicable to customs officers regarding conduct, conflict of interest and possible
sanctions and applicable disciplinary action. See Dispute Settlement, page 23, where this text may have a slightly different meaning.
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| Customs Administration
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The Government Service responsible for the application and control of compliance with the set of measures
in force to assure the fulfillment of the laws and regulations that Customs is obligated to apply.
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| Customs broker
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Any third party whose business concerns arranging for the clearance of goods.
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| Customs clearance of goods
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The accomplishment of the Customs formalities necessary to allow goods under a Customs procedure.
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| Customs duty
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The duties laid down in the Customs tariff to which goods are liable on entering or leaving the
Customs territory.
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| Customs infraction
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Any breach, or attempted breach, of Customs law.
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| Customs legislation |
The statutory and regulatory provisions relating to the importation, exportation, movement or storage of
goods, the administration and enforcement of which are specifically charged to the Customs, and any regulations made by the Customs under their
statutory powers.
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| Customs operations
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All the operations which must be carried out by the persons concerned and by the The Customs
in order to comply with the Customs law.
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| Customs transit
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The Customs procedure under which goods are transported under Customs control from one Customs
office to another.
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| Customs valuation
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The customs value constitutes the basis for applying customs duties.
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| Electronic Data Interchange (EDI)
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Consists of an exchange of electronic data between computer systems in a standard format.
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| Exportation of goods
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The Customs procedure applicable to goods which, being in free circulation, leave the Customs
territory and are intended to remain permanently outside the territory.
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| Importation of goods
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The Customs procedure which provides that imported goods enter into free circulation in the Customs
territory upon the payment of any import duties and taxes chargeable and the accomplishment of all the necessary Customs formalities.
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| Manifest of load (Cargo declaration)
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Information submitted prior to or on arrival or departure of a means of transport for commercial
use providing the particulars required by the Customs relating to cargo brought to or removed from the Customs territory thereon.
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| Personal effects
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All articles (new or used) which a traveler may reasonably require for his or her personal use
during the journey, taking into account all the circumstances of the journey, but excluding any goods imported or exported for commercial purposes.
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| Security
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Which ensures to the satisfaction of the Customs that an obligation to the Customs will be fulfilled.
Security is described as “general” when it ensures that the obligations arising from several operations will be fulfilled.
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| Re-importation of goods
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The Customs procedure under which goods which were exported may be taken into home use free of import
duties and taxes under some conditions.
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| Temporary admission/ importation of goods
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The Customs procedure under which certain goods can be brought into a Customs territory conditionally
relieved totally or partially from payment of import duties and taxes; such goods must be imported for a specific purpose and must be intended for
reexportation within a specified period and without having undergone any change except normal depreciation due to the use made of them.
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