GLOSSARY OF INTERNATIONAL CUSTOMS TERMS
GLOSSARY OF INTERNATIONALCUSTOMS TERMSPublisherWord Customs OrganizationRue du Marché 301210 BrusselsBelgiumTel : 32 (0) 2 209 93 52Fax : 32 (0) 2 209 92 92E-mail : information@wcoomd.orgWeb site : http://www.wcoomd.orgDecember 2018Rights and permissionsCopyright 2018 World Customs OrganizationAll rights reserved. Requests and inquiries concerning translation, reproduction and adaptation rightsshould be addressed to copyright@wcoomd.org.
GLOSSARY OF INTERNATIONAL CUSTOMS TERMSATERMSGLOSSARY OF INTERNATIONAL CUSTOMS TERMSADMINISTRATIVESETTLEMENT OF A CUSTOMSOFFENCEThe procedure laid down by national legislation under which theCustoms are empowered to settle a Customs offence either by rulingthereon or by means of a compromise settlement.(Règlement administratif d'uneinfraction douanière)NoteAD-VALOREM DUTIES ANDTAXESDuties and taxes which are calculated on the basis of value.Administrative settlement of a Customs offence is dealt with in AnnexH.2 to the Kyoto Convention of 1974 and Specific Annex H, Chapter 1 ofthe revised Kyoto Convention.(Droits et taxes ad valorem)ADVANCE RULINGS(Décision anticipée)A written decision issued by a competent authority to the applicant priorto an import or export transaction of goods covered by the applicationthat sets forth the treatment that the Member shall provide to the goodsat the time of an import/export transaction, for a specified period.Notes:1. Advance rulings are dealt with in Article 3 of the WTO Agreement onTrade Facilitation.2. Advance rulings are provided for under the revised Kyoto Conventionstandard on “binding rulings” (General Annex, Standard 9.9) as well asin the WTO Agreement on Rules of Origin (“assessments on origin”).Some Customs administrations may refer to advance rulings as“preliminary decisions”; “binding tariff information” or “binding origininformation”.AIRCRAFT GENERALDECLARATION(Déclaration générale del'aéronef)Declaration conforming to the provisions of Annex 9 to the Conventionon International Civil Aviation, Chicago 1944. The general declaration isthe basic document on arrival and departure providing informationconcerning the aircraft itself and summary information relating to theitinerary, crew, passengers and health.1
TERMSAPPEAL(Recours)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSThe act by which a person who is directly affected by a decision oromission of the Customs and who considers himself to be aggrievedthereby seeks redress before a competent authority.NoteAppeal in Customs matters is dealt with in Annex H.1. to the KyotoConvention of 1974 and the General Annex, Chapter 10 of the revisedKyoto Convention.ASSESSMENT OF DUTIESAND TAXES(Liquidation des droits et taxes)ATA CARNET(Carnet ATA)Determination of the amount of duties and taxes payable.NoteAssessment of duties and taxes is dealt with in the General Annex,Chapter 4 of the revised Kyoto Convention.An international Customs document which, issued under the terms ofthe ATA Convention and the Istanbul Convention, incorporates aninternationally valid guarantee and may be used, in lieu of nationalCustoms documents and as security for import duties and taxes, tocover the temporary admission of goods and, where appropriate, thetransit of goods. It may be accepted for controlling the temporaryexportation and re-importation of goods but, in this case, theinternational guarantee does not apply.NotesATA CONVENTION(Convention ATA)AUDIT-BASED CONTROL(Contrôle par audit)1.The ATA carnet may not, in principle, be used for the temporaryadmission of means of transport (See Commentary 2 to Article 1,Annex A of the Istanbul Convention).2.Instead of "import duties and taxes" the ATA Convention uses theterm "import duties", giving it the same scope as the Glossary givesto the former expression.The expression commonly used to refer to the Customs Convention onthe ATA carnet for the temporary admission of goods (ATA Convention)adopted by the Customs Co-operation Council in Brussels in 1961.Measures by which the Customs satisfy themselves as to the accuracyand authenticity of declarations through the examination of the relevantbooks, records, business systems and commercial data held by personsconcerned.NoteAudit-based control is dealt with in the General Annex, Chapter 6 of therevised Kyoto Convention.2
TERMSAUTHORIZED ECONOMICOPERATOR (AEO)(Opérateur Economique Agréé OEA)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSAEO is a party involved in the international movement of goods inwhatever function that has been approved by or on behalf of a nationalCustoms administration as complying with WCO or equivalent supplychain security standards. AEOs may include manufacturers, importers,exporters, brokers, carriers, consolidators, intermediaries, ports,airports, terminal operators, integrated operators, warehouses,distributors and freight forwarders.Note1.Authorized Economic Operator (AEO) is dealt with in the WCO SAFEFrameworks of Standards.BTERMSGLOSSARY OF INTERNATIONAL CUSTOMS TERMSBOARDING AND SEARCH OFMEANS OF TRANSPORTThe operations under which means of transport are visited by theCustoms for:(Contrôle à bord et visite desmoyens de transport)(a) collection of information from the person responsible for the meansof transport and examination of commercial, transport or otherdocuments concerning the means of transport, the cargo, stores,crew and passengers; and(b) inspection, examination and search of the means of transport.BOND(Soumission)An undertaking in due legal form, by which a person binds himself to theCustoms to do or not to do some specified act.CTERMSCARGO DECLARATION(Déclaration de chargement)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSInformation submitted prior to or on arrival or departure of a means oftransport for commercial use that provides the particulars required bythe Customs relating to cargo brought to or removed from the Customsterritory.Notes1.The nature and contents of Cargo declarations may vary fromcountry to country according to the commercial means of transportused. The particulars of the cargo (freight) may include kind,number, marks and numbers of packages, brief description of thegoods, gross weight, etc. In some countries, these particulars maybe submitted by electronic means.2.Cargo declarations are often referred to as "manifests"; in somecountries Aircraft cargo manifests, Ship's manifests or Goods3
TERMSGLOSSARY OF INTERNATIONAL CUSTOMS TERMSmanifests are accepted in place of the Cargo declarations. Cargodeclarations are also sometimes referred to as freight declarations.CARGO MANIFEST(Manifeste de chargement)3.The Annex to the Convention on Facilitation of InternationalMaritime Traffic, London, 1965, provides for a Cargo declaration(Model Form IMO FAL Form 2). With regard to air transport, thecorresponding declaration is called Cargo manifest (Model Form ason International Civil Aviation, Chicago, 1944)4.Goods declarations may subsequently be presented in respect of theindividual consignments covered by the Cargo declarations.5.Cargo declaration is defined in Specific Annex A, Chapters 1 and 2 ofthe revised Kyoto Convention.A listing of the goods comprising the cargo (freight) carried in a meansof transport or in a transport-unit. The Cargo manifest which gives thecommercial particulars of the goods, such as transport documentnumbers, consignors, consignees, marks and numbers, number and kindof packages, descriptions and quantities of the goods, may be used inplace of the Cargo declaration.NoteExamples of Cargo manifests are Aircraft cargo manifests, Ship'smanifests, Goods manifests and "bordereaux" (road traffic).CARRIER(Transporteur)CERTIFICATE OF ORIGIN(Certificat d'origine)The person actually transporting goods or in charge of or responsible forthe operation of the means of transport (*).(*) Annex A.1. to the Kyoto Convention of 1974 and Specific Annex A,Chapter 1 and Specific Annex J, Chapter 4 of the revised KyotoConvention.A specific form identifying the goods, in which the authority or bodyempowered to issue it certifies expressly that the goods to which thecertificate relates originate in a specific country. This certificate mayalso include a declaration by the manufacturer, producer, supplier,exporter or other competent person.Notes1.In this definition the word "country" may include a group ofcountries, a region or a part of a country.2.Specific forms for certificates of origin have been laid down in AnnexD.2. to the Kyoto Convention of 1974 and Specific Annex K,Chapters 2 and 3 of the revised Kyoto Convention and in theframework of preferential arrangements such as the GeneralizedSystem of Preferences.CERTIFIED DECLARATIONOF ORIGINA declaration of origin certified by an authority or body empowered todo so (*).(Déclaration certifiée del'origine)(*) Annex D.2. to the Kyoto Convention of 1974 and Specific Annex K,Chapters 2 and 3 of the revised Kyoto Convention.4
TERMSCHECKING THE GOODSDECLARATION(Examen de la déclaration demarchandises)CLEARANCE(Dédouanement)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSThe action taken by the Customs to satisfy themselves that the Goodsdeclaration is correctly made out and that the supporting documentsrequired fulfil the prescribed conditions (*).(*) General Annex, Chapter 2 of the revised Kyoto ConventionThe accomplishment of the Customs formalities necessary to allowgoods to enter home use, to be exported or to be placed under anotherCustoms procedure (*).(*) General Annex, Chapter 2 of the revised Kyoto Convention.CLEARANCE FOR HOME USE(Mise à la consommation)The Customs procedure which provides that imported goods enter intofree circulation in the Customs territory upon the payment of any importduties and taxes chargeable and the accomplishment of all thenecessary Customs formalities.NoteClearance for home use is dealt with in Annex B.1. to the KyotoConvention of 1974 and Specific Annex B, Chapter 1 of the revisedKyoto Convention.CN22/23(CN22/23)The special declaration forms for postal items as described in the Acts ofthe Universal Postal Union currently in force (*).(*) Specific Annex J, Chapter 2 of the revised Kyoto Convention.5
TERMSCOMMERCIAL FRAUD(Fraude commerciale)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSAny offence against statutory or regulatory provisions which Customs isresponsible for enforcing, committed in order to :-evade, or attempt to evade, payment of duties/levies/taxes onmovements of commercial goods;and/or-evade, or attempt to evade, any prohibition or restrictions applicableto commercial goods;and/or-receive, or attempt to receive, any repayments, subsidies or otherdisbursements to which there is no proper entitlement;and/or-obtain, or attempt to obtain, illicit commercial advantage injurious tothe principle and practice of legitimate business competition.NoteA list of commercial fraud case types is included in Chapter II of the CCCManual on measures to combat commercial fraud.COMPENSATING PRODUCTSProducts :(Produits compensateurs)(a) obtained within a country resulting from the manufacturing,processing or repair of the goods for which the use of the inwardprocessing procedure is authorized; or(b) obtained abroad and resulting from the manufacturing, processingor repair of goods for which the use of the outward processingprocedure is authorized (*).NoteIn some countries the products obtained from the treatment ofimported, exported or domestic goods identical in description, qualityand technical characteristics to those temporarily admitted for inwardprocessing or temporarily exported for outward processing, as the casemay be, are deemed to be compensating products (setting-off withequivalent goods).(*) Annexes E.6. And E.8. to the Kyoto Convention of 1974 and SpecificAnnex B, Chapter 2 and Specific Annex F, Chapters 1 and 2 of therevised Kyoto Convention.COMPROMISE SETTLEMENT(Transaction)An agreement under which the Customs, being so empowered, consentto waive proceedings in respect of a Customs offence subject tocompliance with certain conditions by the person(s) implicated in thatoffence.Notes1.Compromise settlement of a Customs offence is dealt with in AnnexH.2. to the Kyoto Convention of 1974 and Specific Annex H, Chapter1 of the revised Kyoto Convention.2.See also "Administrative settlement of a Customs offence".6
TERMSCONTAINER(Conteneur)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSAn article of transport equipment (lift-van, movable tank or other similarstructure):(i)fully or partially enclosed to constitute a compartment intended forcontaining goods,(ii) of a permanent character and accordingly strong enough to besuitable for repeated use,(iii) specially designed to facilitate the carriage of goods, by one ormore modes of transport, without intermediate reloading,(iv) designed for ready handling, particularly when being transferredfrom one mode of transport to another,(v) designed to be easy to fill and to empty, and(vi) having an internal volume of one cubic metre or more."Container" shall include the accessories and equipment of thecontainer, appropriate for the type concerned, provided that suchaccessories and equipment are carried with the container. The term"container" shall not include vehicles, accessories or spare parts ofvehicles, or packaging or pallets."Demountable bodies" shall beregarded as containers.NotesCONTAINER CONVENTION(Convention sur les conteneurs)COORDINATED BORDERMANAGEMENT (CBM)(Gestion coordonnée desfrontières - GCF)1.Temporary admission facilities for containers are dealt with in theIstanbul Convention (Annex B.3.) and in the Customs Convention onContainers, 1972.The latter Convention also stipulates theconditions for the acceptance of containers for internationaltransport under Customs seal.2.The Customs Convention on the international transport of goodsunder cover of TIR carnets, 1975, also deals with the use ofcontainers in international Customs transit.The expression commonly used to refer to the Customs Convention onContainers, concluded in Geneva in 1972 under the auspices of theUnited Nations and administered by the Customs Co-operation Council.Coordinated Border Management (CBM) refers to a coordinatedapproach by border control agencies, both domestic and international, inthe context of seeking greater efficiencies over managing trade andtravel flows, while maintaining a balance with compliance requirements.CORRESPONDING ISSUINGASSOCIATIONAn issuing association established in another Contracting Party andaffiliated to the same guaranteeing chain.(Association émettricecorrespondante)NoteThis term is defined in Annex A to the Istanbul Convention.7
TERMSCOUNTRY OF ORIGIN OFGOODS(Pays d'origine desmarchandises)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSCountry in which the goods have been produced or manufactured,according to the criteria laid down for the purposes of application of theCustoms tariff, of quantitative restrictions or of any other measurerelated to trade (*).NoteIn this definition the word "country" may include a group of countries, aregion or a part of a country.(*) Annex. D.1. to the Kyoto Convention of 1974 and Specific Annex K,Chapter 1 of the revised Kyoto Convention.CPD CARNET(Carnet saninternationally valid guarantee and may be used, in lieu of nationalCustoms documents and as security for import duties and taxes, tocover the temporary admission of means of transport and, whereappropriate, the transit of means of transport. It may be accepted forcontrolling the temporary exportation and re-importation of means oftransport but, in this case, the international guarantee does not apply.NoteThe CPD (Carnet de Passage en Douane) carnet is issued under theterms of the Istanbul Convention, the Customs Convention on thetemporary importation of private road vehicles, the Customs Conventionon the temporary importation of commercial road vehicles and theCustoms Convention on the temporary importation for private use ofaircraft and pleasure boats.CREW'S EFFECTS(Effets de l'équipage)Items in everyday use and any other articles belonging to the crew,carried on board a means of transport, and which may be required to bedeclared to Customs.Notes1.The Annex to the Convention on Facilitation of InternationalMaritime Traffic, London, 1965, provides for a Crew's effectsdeclaration (Model Form IMO FAL Form 4).2.The declaration required by the Customs may be oral or in writtenform.8
TERMSCUSTOMS(Douane)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSThe Government Service which is responsible for the administration ofCustoms law and the collection of duties and taxes and which also hasthe responsibility for the application of other laws and regulationsrelating to the importation, exportation, movement or storage ofgoods (*).Notes1.This term is also used when referring to any part of the CustomsService or its main or subsidiary offices.2.This term is also used adjectivally in connection with officials of theCustoms, duties and taxes or control on goods, or any other matterwithin the purview of the Customs (Customs officer, Customsduties, Customs office, Customs declaration).(*) General Annex, Chapter 2 of the revised Kyoto Convention.CUSTOMS APPROVED ROUTE(Route légale douanière)CUSTOMS CLEARING AGENT(Agent en douane)Any road, railway, waterway, airway and any other route (pipeline,etc.), which must be used for the importation, Customs transit andexportation of goods.A person who carries on the business of arranging for the Customsclearance of goods and who deals directly with the Customs for and onbehalf of another person (*).Notes1.Examples of Customs clearing agents are Customs agents, Customsbrokers and freight forwarders.2.Some countries require that Customs clearing agents or Customsbrokers be approved or licensed by the Customs.3.See also the term "Third party".(*) Annex G.2. to the Kyoto Convention of 1974.CUSTOMS CONTROL(Contrôle de la douane)Measures applied by the Customs to ensure compliance with Customslaw (*).NoteThe measures may be general, e.g., in relation to all goods entering theCustoms territory, or may be specifically related to, e.g.:(a) the location of the goods;(b) the nature of the goods (liable to a high rate of duty, etc.);(c) the Customs procedure applied to the goods (Customs transit, etc.).(*) General Annex, Chapters 2 and 6 of the revised Kyoto Convention.9
TERMSCUSTOMS DECLARATION(Déclaration en douane)CUSTOMS DUTIES(Droits de douane)CUSTOMS ENFORCMENTNETWORK (CEN)(Réseau douanier de luttecontre la fraude (CEN))CUSTOMS ENFORCEMENTNETWORK COMMUNICATION(CEN Comm)(Outil de communication duRéseau douanier de lutte contrela fraude (CEN Comm))CUSTOMS FORMALITIES(Formalités douanières)GLOSSARY OF INTERNATIONAL CUSTOMS TERMSAny statement or action, in any form prescribed or accepted by theCustoms, giving information or particulars required by the Customs.Notes1.This term includes declarations made through electronic means.2.This term also covers action required on the part of passengersunder the dual-channel (red/green) system.Duties laid down in the Customs tariff to which goods are liable onentering or leaving the Customs territory (*).(*) General Annex, Chapters 2 and 4 of the revised Kyoto Convention.The global web-based, automated Customs enforcement systemdeveloped by the World Customs Organization (WCO) for gathering nonnominal data and information which also acts as a central depositary forenforcement-related information at global level.A web-based, automated communication tool developed by the WorldCustoms Organization (WCO) to enable law enforcement agencies andother parties to exchange and disseminate information securely within aClosed User Group.All the operations which must be carried out by the persons concernedand by the Customs in order to comply with the Customs law (*).Notes1.These formalities may include those relating to phytosanitary,veterinary, immigration, currency and licensing regulations.2.The Customs formalities in connection with various Customsprocedure
3 TERMS GLOSSARY OF INTERNATIONAL CUSTOMS TERMS AUTHORIZED ECONOMIC OPERATOR (AEO) (Opérateur Economique Agréé - OEA) AEO is a
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If you are the importer of record, payment to the broker will not relieve you of liability for Customs charges (duties, taxes, or other debts owed Customs) in the event the charges are not paid by the broker. Therefore, if you pay by check, Customs charges may be paid with a separate check payable to the "U.S. Customs and Border
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