Expanded Customs Glossary | AGL Division
Expanded glossary of customs, warehouse, export and logistics terms used in EU–Ukraine trade.
Glossary terms
85 customs and logistics terms explained below.
T1
Transit procedure allowing non-EU goods to move under customs control across the EU without immediate payment of duties.
T2
Transit procedure generally used for Union goods moving through specific customs routes.
EORI
Economic Operators Registration and Identification number used in EU customs systems.
TIR
International customs transit system for sealed trucks and containers crossing several countries.
CMR
International road consignment note used in cross-border truck transport.
SAD
Single Administrative Document used for customs declarations.
TARIC
Integrated Tariff of the European Union for classification and customs measures.
MRN
Movement Reference Number assigned to customs declarations and transit operations.
HS Code
International goods classification code used in customs and trade.
CN Code
Combined Nomenclature code used for detailed goods classification in the EU.
INTRASTAT
EU statistical reporting system for trade in goods between member states.
CBAM
Carbon Border Adjustment Mechanism for certain imports into the EU.
Bonded warehouse
Warehouse where goods remain under customs control before release or export.
Customs warehouse
Warehouse authorized for storing goods under customs supervision.
Temporary storage
Customs status allowing goods to be held before a final customs procedure is chosen.
EX1
Common export customs declaration used when goods leave the EU.
ENS
Entry Summary Declaration submitted before goods enter the EU customs territory.
EXS
Exit Summary Declaration used in some export and exit scenarios.
NCTS
New Computerised Transit System used for electronic transit operations.
ICS2
Import Control System 2 for safety and security data before arrival into the EU.
PUESC
Polish electronic customs and tax services platform.
VAT
Value Added Tax applied to many goods and services transactions.
Import VAT
VAT charged when goods are imported into a customs territory.
Duty
Customs duty payable depending on product classification and origin.
Preferential origin
Origin status that may allow reduced duty under trade agreements.
Non-preferential origin
Origin concept used for marking, trade policy and some customs measures.
EUR.1
Movement certificate used to confirm preferential origin in certain trade regimes.
Certificate of origin
Document confirming the country of origin of goods.
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.
EXW
Incoterm where the buyer largely arranges pickup and transport from the seller's premises.
FCA
Incoterm where the seller delivers goods to the carrier at an agreed place.
CPT
Incoterm where the seller pays carriage to the named destination.
DAP
Incoterm where the seller delivers goods ready for unloading at the named place.
DDP
Incoterm where the seller carries the broadest delivery responsibility including duties if applicable.
Customs broker
Representative handling customs declarations and formalities.
Direct representation
Customs representation where the representative acts in the name and on behalf of another party.
Indirect representation
Customs representation where the representative acts in own name but on behalf of another party.
Release for free circulation
Customs procedure allowing imported goods to enter the EU market after duties and taxes are settled.
Transit guarantee
Financial security covering potential customs debt during transit.
Guarantee reference number
Reference linked to a customs guarantee used in some procedures.
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.
Phytosanitary control
Control focused on plant health and plant product compliance.
Veterinary control
Control applied to certain animal-origin goods and related products.
Dual-use goods
Goods that may have both civil and military applications and can be subject to export controls.
Export control
Regulatory system restricting or licensing export of certain goods or technologies.
F-Gas
Regulatory framework related to fluorinated greenhouse gases and some controlled equipment.
ADR
European agreement governing carriage of dangerous goods by road.
UN number
Four-digit number identifying hazardous substances or dangerous goods.
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
Financial obligation arising when duties become payable under customs law.
Customs value
Value of goods used as basis for some customs calculations.
Authorised Consignor
Status allowing a party to start some transit procedures without presenting goods at the office of departure each time.
Authorised Consignee
Status allowing a party to receive transit goods at an approved place.
AEO
Authorised Economic Operator status granted to trusted businesses meeting customs standards.
Customs clearance
Process of submitting declarations and completing formalities so goods can legally move or be released.
Import declaration
Customs declaration used when goods are imported into a customs territory.
Export declaration
Customs declaration used when goods are exported from a customs territory.
Customs procedure code
Code identifying the customs procedure applied to goods.
Warehouse receipt
Document confirming receipt of goods into warehouse storage.
Freight forwarder
Company organizing transport and often coordinating documents and logistics operations.
Customs inspection
Official customs check of goods, documents or means of transport.
Route planning
Selection of optimal transport path, border points and warehouse sequence.
Continue exploring the guide
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