gh-gra-customs-aptitude flashcards

33 cards. Read the term and the definition here. The deck at the top of this page is optional.

Customs declaration

A formal statement in the prescribed form by which a person indicates the intention to place goods under a customs procedure; it becomes binding on registration by Customs.

Declaration invalidation

Cancellation of a registered declaration by Customs in defined cases such as goods declared in error, non-export, destruction or abandonment under supervision.

Declarant liability

The declarant is legally responsible for the accuracy of declared particulars, authenticity of documents and payment of duties, even when an agent files the declaration.

ICUMS

The Integrated Customs Management System: a single-window platform covering declaration capture, risk selectivity, duty computation, payment, permits and release.

HS heading level

The four-digit level of the Harmonized System; classification starts here under GRI 1 using heading text and section or chapter notes.

GRI 3(b) essential character

Rule applied to goods prima facie classifiable under two or more headings, classifying them by the component giving the goods their essential character.

Selectivity channels

Risk-based channels assigned in ICUMS: green permits automatic release, yellow requires documentary check, red requires documentary and physical examination before release.

Release for free circulation

A customs procedure that gives non-domestic goods the status of domestic goods, triggering full duty, VAT and restriction compliance at release.

Customs transit

A procedure moving goods under customs control between two offices under a guarantee; it is discharged only by presentation at the office of destination.

Temporary admission

A procedure suspending duties on goods imported for a specific use and intended for re-export, with full or partial relief depending on the goods.

Inward processing

A procedure allowing duty relief on imported inputs that are processed and then re-exported, under prior authorisation and identification rules.

Importer of record

The person legally responsible for the imported goods, holding a customs identification number and liable for duty and compliance regardless of who files.

De minimis threshold

A value below which consignments qualify for simplified declaration or duty exemption; it is set by national law and excludes commercial quantities.

Customs value (CIF)

The duty base for imports: the transaction value of the goods plus international freight and insurance to the place of importation.

Vehicle duty base

The customs value of a vehicle plus freight and insurance, with rates varying by engine capacity, fuel type, age and country of origin.

Duty refund application

A written claim for repayment of overpaid duty, filed within the statutory period with the declaration, payment receipt and evidence of the error.

Absolute import prohibition

Goods that may not be imported under any permit, such as narcotics or counterfeit currency; entry is refused and goods are seized.

Conditional restriction

An import control requiring a permit, licence or certificate from a competent agency before release, such as health, agricultural or environmental clearance.

IP border measures

Procedures allowing a right holder to request suspension of suspect counterfeit or pirated goods, with detention and possible destruction under simplified procedure.

Ad valorem duty

Customs duty calculated as the customs value of the goods multiplied by the applicable tariff rate expressed as a percentage.

Transaction value

The primary customs valuation basis: the price actually paid or payable, adjusted by specified additions such as royalties, assists and packing costs.

Tariff quota

A quantity of goods admitted at a reduced in-quota duty rate; once the quota is exhausted, the higher out-of-quota rate applies to the excess.

Proof of export

Documentary or electronic confirmation that goods left the territory, used to support VAT zero-rating and duty drawback claims.

Duty drawback

Repayment of import duty on goods that are subsequently exported, subject to identification rules, time limits and supporting declarations.

Export licence

An authorisation required before shipment of restricted goods such as strategic items, endangered species or cultural artefacts.

Red channel

The passenger lane for travellers carrying goods to declare, including goods above the duty-free allowance, restricted items or large cash amounts.

Cash declaration threshold

The amount of cash or bearer negotiable instruments a traveller must declare on arrival or departure; failure to declare is subject to seizure or penalty.

Customs warehousing

A suspense procedure storing goods without payment of duty until release for free circulation, under an authorisation and approved stock records.

Free zone

A fenced, controlled area outside the customs territory for duty purposes where goods may be stored and processed without duty; entry into the territory requires a declaration.

Advance ruling validity

A written classification or origin decision binding Customs for a fixed period, commonly three years, limited to the applicant and the goods described.

Origin advance ruling

A decision on whether goods qualify for preferential origin under a trade agreement, issued before importation on the basis of the manufacturing process.

Customs agent

A licensed intermediary who files customs declarations on behalf of importers, while liability for duty and accuracy remains with the importer of record.

Post-clearance audit

Examination of a trader's declarations and records after release, using risk analysis, leading to duty adjustment, penalties or voluntary disclosure.