Customs glossary: EU law, documents and PUESC

T1

T1 identifies external transit. Under UCC Article 226(1), it generally concerns non-Union goods; Article 226(2) covers specified Union-goods cases. The holder’s obligations, arrival at destination and customs discharge are distinct matters under Articles 233 and 215(2). Foreign origin alone does not determine customs status.

UCC Art. 226 · UCC Art. 233 · UCC Art. 215

T2

T2 is associated with internal transit for Union goods. Article 227 provides for movement through territory outside the Union without a change in customs status, using the specified legal mechanisms. The route and applicable transit framework determine whether this mechanism is available.

UCC Art. 227

EORI

EORI identifies an economic operator or another registered person for customs purposes. UCC Article 9 distinguishes Union-established operators, non-Union operators and other persons. The definition is in Article 1(18) of Delegated Regulation 2015/2446; registration rules are in Articles 5–6. An EORI number does not itself confer representation powers.

UCC Art. 9 · UCC Art. 18 · UCC Art. 19 · EORI

TIR

International customs transit system for sealed trucks and containers crossing several countries.

EU

CMR

CMR is the road consignment note within the 1956 CMR Convention’s scope. Articles 1, 4, 6 and 9 concern applicability, the note, its particulars and evidential effect. It records the carriage relationship; it is not an export declaration or proof of preferential origin.

CMR

SAD

SAD means Single Administrative Document. A paper-format name should not be confused with the legal act of declaring goods. Articles 158 and 162 govern declarations and particulars; Article 6 establishes electronic exchange as the general rule, with defined alternatives.

UCC Art. 6 · UCC Art. 158 · UCC Art. 162

TARIC

TARIC integrates EU tariff and trade measures. It supports checking requirements for a product and date; the underlying legislation determines the legal obligation. Its basis is Regulation 2658/87. National VAT rates are outside TARIC.

EU

MRN

MRN is a reference assigned to a customs operation or document. It identifies the record, not the company or its authorisation. PUESC’s temporary-storage service also uses the MRN of a DSK document, so MRN should not be defined exclusively as a transit number.

UCC Art. 145

HS Code

International goods classification code used in customs and trade.

EU

CN Code

Combined Nomenclature code used for detailed goods classification in the EU.

EU

INTRASTAT

EU statistical reporting system for trade in goods between member states.

CBAM

Carbon Border Adjustment Mechanism for certain imports into the EU.

CBAM

Bonded warehouse

Bonded warehouse is a commercial English label. In an EU operation, identify the actual authorised facility and customs warehousing procedure under Articles 237 and 240. The label alone does not determine the goods’ status, permissible handling or allocation of responsibility.

UCC Art. 237 · UCC Art. 240

Customs warehouse

Customs warehouse is an authorised facility; customs warehousing is a special procedure. Article 240 distinguishes public and private warehouses, Article 211 addresses operating authorisation, and Article 242 allocates obligations. Article 238 sets no general storage limit, but allows exceptional limits. Facility and procedure must be considered separately.

UCC Art. 210 · UCC Art. 211 · UCC Art. 237 · UCC Art. 238 · UCC Art. 240 · UCC Art. 242

Temporary storage

Temporary storage concerns non-Union goods between presentation to customs and placement under a procedure or re-export: Article 5(17). It is not itself a customs procedure. Articles 144–149 govern declaration, permitted locations and handling, authorisation and the 90-day deadline; this differs from customs warehousing.

UCC Art. 5 · UCC Art. 144 · UCC Art. 145 · UCC Art. 147 · UCC Art. 148 · UCC Art. 149

EX1

EX1 is a practical designation associated with export documentation, not a self-contained procedure in UCC Article 5(16). Union-goods export and non-Union-goods re-export are governed separately by Articles 269 and 270. The actual declaration and goods’ status determine the legal treatment.

UCC Art. 158 · UCC Art. 162 · UCC Art. 269 · UCC Art. 270

ENS

ENS is the entry summary declaration for security and safety risk analysis, defined in Article 5(9). Article 127 governs lodging, timing and responsibilities, with specified waivers. It does not place goods under release for free circulation and should not be treated as an import declaration.

UCC Art. 5 · UCC Art. 127

EXS

EXS is the exit summary declaration, defined in Article 5(10). Article 271 addresses cases where an export or re-export declaration is not lodged as the pre-departure declaration. It serves an exit-information function and is not a separate export procedure.

UCC Art. 5 · UCC Art. 271

NCTS

NCTS is the electronic transit system; Polish specifications refer to NCTS2 PLUS. The system carries messages implementing transit formalities, while Articles 226 and 233 determine the procedure and obligations. A technical acceptance message and legal discharge must be distinguished.

UCC Art. 6 · UCC Art. 226 · UCC Art. 233 · PUESC

ICS2

ICS2 is the EU information system supporting advance safety and security data, including ENS. Its function differs from import-procedure declarations. The declaration obligation derives from Article 127, while implementation and message requirements are explained by the Commission.

UCC Art. 127 · PUESC

PUESC

PUESC is Poland’s electronic customs and tax services platform, not a customs procedure. Company registration, personal access and authority to represent another person are separate matters.

UCC Art. 6 · PUESC

VAT

Value Added Tax applied to many goods and services transactions.

EU

Import VAT

VAT charged when goods are imported into a customs territory.

EU

Duty

Customs duty payable depending on product classification and origin.

Preferential origin

Preferential origin determines eligibility under a particular tariff arrangement. It requires the applicable product rule, evidence and other arrangement conditions. It differs from customs status and from the country of dispatch; Article 64 supplies the UCC framework.

UCC Art. 64

Non-preferential origin

Non-preferential origin follows Articles 59–61: wholly obtained goods or, in multi-country production, the last substantial economically justified processing meeting Article 60(2). Dispatch, ownership change and routine storage do not by themselves establish a new origin.

UCC Art. 59 · UCC Art. 60 · UCC Art. 61

EUR.1

EUR.1 is a movement certificate used as an origin proof where the applicable preferential arrangement permits it. It does not establish origin merely by its existence. The product’s origin rule and the arrangement’s proof requirements must both be fulfilled.

UCC Art. 64

Certificate of origin

A certificate of origin documents origin under the relevant rules. It is not automatically a preferential proof or an export permit. Under Article 61, customs may require origin evidence and, where justified, additional evidence; the applicable arrangement determines the appropriate document.

UCC Art. 61

Packing list

Detailed list of packages, weights and contents of a shipment.

Commercial invoice

Main trade document describing goods, price, seller and buyer.

Proforma invoice

Preliminary invoice used before final commercial invoicing in some situations.

Consignee

Party receiving the goods at destination.

Consignor

Party sending or dispatching the goods.

Incoterms

International trade rules defining delivery terms, risks and responsibilities.

ICC

EXW

Incoterm where the buyer largely arranges pickup and transport from the seller's premises.

ICC

FCA

Incoterm where the seller delivers goods to the carrier at an agreed place.

ICC

CPT

Incoterm where the seller pays carriage to the named destination.

ICC

DAP

Incoterm where the seller delivers goods ready for unloading at the named place.

ICC

DDP

Incoterm where the seller carries the broadest delivery responsibility including duties if applicable.

ICC

Customs broker

A customs broker provides customs-related services. When acting as a customs representative, the legal form is direct or indirect representation under Article 18; Article 19 governs declaration of representation and empowerment. Contract wording does not erase the statutory information duties in Article 15.

UCC Art. 18 · UCC Art. 19 · UCC Art. 15

Direct representation

Direct representation means acting in another person’s name and on that person’s behalf: Article 18(1). Article 19 requires identifying the representation and, when requested, proving empowerment. This determines the legal role, not merely who entered the data.

UCC Art. 18 · UCC Art. 19

Indirect representation

Indirect representation means acting in one’s own name but on another person’s behalf: Article 18(1). It differs legally from direct representation. Identify the declarant, representation and applicable debt rules; the commercial phrase “the broker handles everything” does not determine liability.

UCC Art. 18 · UCC Art. 19

Release for free circulation

Release for free circulation is the procedure under Article 201 for non-Union goods intended for the Union market, private use or consumption. It includes relevant import duty, other charges where appropriate, trade measures and formalities. Under paragraph 3 it confers Union customs status, not Union origin.

UCC Art. 201

Transit guarantee

A transit guarantee secures potential or existing customs debt and relevant charges; it is not cargo insurance. Articles 89 and 95 govern guarantees and comprehensive-guarantee arrangements, while Article 233(1)(c) addresses the transit holder’s guarantee duty, unless otherwise provided.

UCC Art. 89 · UCC Art. 95 · UCC Art. 233

Guarantee reference number

Reference linked to a customs guarantee used in some procedures.

PUESC

Seal number

Identifier of the customs or transport seal placed on a vehicle or container.

Sanitary control

Official control related to sanitary requirements for certain goods.

EU

Phytosanitary control

Control focused on plant health and plant product compliance.

EU

Veterinary control

Control applied to certain animal-origin goods and related products.

EU

Dual-use goods

Goods that may have both civil and military applications and can be subject to export controls.

EU

Export control

Regulatory system restricting or licensing export of certain goods or technologies.

EU

F-Gas

Fluorinated greenhouse gases covered by Annexes I–III of Regulation (EU) 2024/573, including gases in mixtures and relevant products and equipment. The regulation governs different matters: emissions, placing on the market, licensing, HFC quotas and reporting. “F-gas” is a category of substances, whereas F-gas Portal ID identifies a registered undertaking.

2024/573 · Annex I–III

ADR

European agreement governing carriage of dangerous goods by road.

ADR

UN number

Four-digit number identifying hazardous substances or dangerous goods.

ADR

Gross weight

Total weight of goods including packaging.

Net weight

Weight of the goods excluding packaging.

Commodity description

Text describing the goods for customs, transport and trade documents.

Place of loading

Location where goods are loaded onto the means of transport.

Place of unloading

Location where goods are unloaded from the means of transport.

Customs office of departure

Customs office where a transit or export operation starts.

Customs office of destination

Customs office where a transit operation should be presented and completed.

Customs office of exit

Customs office through which goods leave the customs territory of the EU.

Customs office of entry

Customs office through which goods enter a customs territory.

Manifest

Cargo summary document listing goods carried on a transport unit.

B/L

Bill of Lading used in sea freight as transport document and receipt.

AWB

Air Waybill used in air cargo transport.

Transit time

Estimated time required for goods to move from origin to destination.

Lead time

Total time between placing an order and receiving the goods.

Cross-docking

Warehouse model where goods are quickly transferred between inbound and outbound transport.

Cargo consolidation

Combining multiple shipments into one transport flow.

Transshipment

Transfer of goods from one vehicle, container or mode of transport to another.

POD

Proof of Delivery confirming receipt of goods by the consignee.

Customs debt

Customs debt is the obligation to pay the import or export duty applicable under customs legislation: Article 5(18). Its existence, amount and debtor must be established under the relevant debt rule. It is distinct from freight charges and cargo-insurance claims.

UCC Art. 5 · UCC Art. 89

Customs value

Customs value is determined under the valuation rules, not simply copied from any invoice. Article 70 uses the transaction value of goods sold for export to the Union, subject to its conditions; Articles 71–72 address adjustments. Where Article 70 cannot apply, Article 74 provides secondary methods.

UCC Art. 70 · UCC Art. 71 · UCC Art. 72 · UCC Art. 74

Authorised Consignor

An authorised consignor holds an authorisation under Article 233(4)(a) to place goods under Union transit without presenting them at the customs office of departure. The authorisation’s conditions matter. It is a specific transit simplification, distinct from EORI registration and AEO status.

UCC Art. 233

Authorised Consignee

An authorised consignee holds an authorisation under Article 233(4)(b) to receive Union-transit goods at an authorised place and end the procedure under the authorised arrangements. It does not mean that every recipient of a T1 shipment has this status.

UCC Art. 233

AEO

AEO is an authorised economic operator status under Articles 38–39. Article 38(2) distinguishes customs simplifications and security-and-safety authorisations. Benefits follow the type and applicable conditions. AGL DIVISION is listed in the Commission register as AEOC, effective 7 December 2009; verified on 16 September 2026.

UCC Art. 38 · UCC Art. 39 · AEO · European Commission

Customs clearance

Customs clearance is an umbrella business expression for fulfilling customs formalities, not a separate procedure in Article 5(16). Specify the actual mechanism: release for free circulation, export or a special procedure. Documents and obligations then follow that mechanism and the goods’ status.

UCC Art. 5 · UCC Art. 158 · UCC Art. 201 · UCC Art. 210 · UCC Art. 269

Import declaration

An import declaration places goods under the specified import-side customs procedure; it is distinct from ENS. Articles 158, 162 and 163 govern the declaration, particulars and supporting documents. Release for free circulation is governed by Article 201; import is not always synonymous with that procedure.

UCC Art. 158 · UCC Art. 162 · UCC Art. 163 · UCC Art. 201

Export declaration

An export declaration is tied to the actual export procedure and required data. Article 269 concerns Union-goods export, while Article 270 addresses non-Union-goods re-export with exceptions. The route alone does not choose between them; customs status and the legal transaction matter.

UCC Art. 158 · UCC Art. 162 · UCC Art. 163 · UCC Art. 269 · UCC Art. 270

Customs procedure code

A customs procedure code encodes the declared treatment in the relevant data set. It is not an MRN or a tariff code. Check the requested and previous treatment and applicable coding instructions; the code must reflect the legal operation rather than serve as a substitute for its analysis.

UCC Art. 5 · UCC Art. 158 · UCC Art. 162

Warehouse receipt

Document confirming receipt of goods into warehouse storage.

Freight forwarder

Company organizing transport and often coordinating documents and logistics operations.

Customs inspection

Customs inspection is one form of customs control. Article 46 includes examination of goods, sampling, document checks and other controls; non-random controls are primarily risk-based. Article 15 concerns information and assistance duties. Documentary acceptance does not exclude a subsequent control.

UCC Art. 46 · UCC Art. 15

Route planning

Selection of optimal transport path, border points and warehouse sequence.

AIS

Poland’s Automated Import System. Import declarations and temporary-storage data are different document categories even when handled in the same system.

UCC Art. 6 · UCC Art. 158 · UCC Art. 162 · PUESC

AES

Poland’s Automated Export System. Electronic processing does not erase the legal distinction between export and re-export.

UCC Art. 6 · UCC Art. 269 · UCC Art. 270 · PUESC

DSK

Polish designation for a temporary storage declaration. The declaration records goods awaiting a procedure or re-export; it is not a customs warehousing declaration.

UCC Art. 145 · UCC Art. 149 · PUESC

TST

PUESC authorisation code for a temporary storage facility. It refers to facility authorisation, not a transit reference or a goods declaration.

UCC Art. 147 · UCC Art. 148 · PUESC

RPS

System for accounting for special procedures. Distinguish the electronic record and its messages from the legal conditions for discharge.

UCC Art. 6 · UCC Art. 215 · PUESC

OSOZ2

Integrated guarantee-handling system. A system reference is not cargo insurance; guarantee scope follows the applicable customs rules.

UCC Art. 89 · UCC Art. 95 · PUESC

PKWD–SINGLE WINDOW

Platform for coordination and data exchange. “Single window” describes coordinated formalities; it does not abolish the underlying product requirements.

UCC Art. 6 · UCC Art. 163 · PUESC

ISZTAR4

Polish integrated customs tariff system. Tariff information must be distinguished from a decision issued for a specific operator.

PUESC

EMCS PL2

Polish excise movement and control system. Excise control and customs transit are different legal mechanisms.

PUESC

SISC

Poland’s customs and tax information environment; PUESC provides access to its public electronic services.

UCC Art. 6 · PUESC

SEAP

Single electronic access point for exchanging messages. Access does not itself confer customs representation powers.

UCC Art. 6 · PUESC

F-gas Portal ID

In import and export practice, an “F-GAS number” usually means the company’s registration identifier in the European Commission’s F-gas Portal. Article 23(3)(a) of Regulation (EU) 2024/573 expressly identifies this registration ID among the information supplied to customs where relevant. It is separate from the EORI number listed in Article 23(3)(b). The ID identifies the registered undertaking; it does not identify a consignment or a technician’s professional certificate. AGL DIVISION’s F-gas Portal ID is 143998. The Portal extract dated 3 March 2026 records registration as an importer and exporter of F-gases pre-charged in products and equipment. Registration and HFC quota authorisations are separate: where the rules require quota authorisations for pre-charged equipment, the appropriate quantities and declaration of conformity must also be checked. The registration ID alone does not establish those quantities.

2024/573 · 20, 22, 23