Revenue Customs Officer key terms

The obligation on a person to pay the amount of import or export duty that applies to goods under the customs procedures concerned.

The treatment applied to goods under customs control, such as release for free circulation, transit, storage, or a special procedure like processing.

The customs procedure that gives non-Union goods the customs status of Union goods, making them subject to import duties, VAT, and commercial policy measures.

A customs procedure under which goods move between two points under customs control without payment of duties, with formalities and guarantees.

An international agreement enabling goods to travel across multiple countries under a single customs transit document and guarantee, with minimal border checks.

A financial security, such as a deposit or bond, provided to customs to ensure payment of a potential customs debt or other charges.

A tax levied on goods entering a customs territory, usually calculated as a percentage of the customs value or a specific amount per unit.

The monetary value of imported goods used as the basis for calculating ad valorem import duties, determined by valuation rules such as transaction value.

The price actually paid or payable for goods when sold for export, adjusted as required, and the primary method for customs valuation.

One of six sequential techniques used to determine customs value when transaction value cannot apply, including identical goods and computed value.

The criteria used to determine the country where goods were produced or sufficiently transformed, affecting duty rates and trade preferences.

Origin status that qualifies goods for reduced or zero duty under a trade agreement or unilateral scheme, based on specific origin rules.

A document or statement, such as a certificate or origin declaration, that provides evidence that goods meet the origin rules claimed.

A change in goods through processing that confers origin, often assessed by a change in tariff classification, value added, or specific operations.

The determination of the correct code in the customs tariff for goods, which sets the applicable duty rate and any restrictions.

An international nomenclature for classifying traded goods, maintained by the WCO, comprising headings and subheadings up to six digits.

The EU tariff classification system that builds on the Harmonized System by adding further subdivisions and legal notes.

A decision by customs that guarantees a specific tariff classification for goods, binding on customs authorities for a set period.

A tax on the production, sale, or consumption of specific goods, such as alcohol, tobacco, and energy products, often collected via duty suspension.

Value added tax, a consumption tax applied to goods and services, collected on imports and deductible for businesses, with special rules for cross-border trade.

Value added tax charged on the importation of goods, calculated on the customs value plus duties and other charges, and often collected by customs.

An arrangement allowing excise goods to be produced, processed, held, or moved without payment of excise duty, under customs supervision.

A place approved by customs where goods may be stored under duty suspension or other special procedures without payment of duties.

A trusted trader status granted to businesses meeting customs compliance and security standards, entitling them to simplified procedures and fewer controls.

Measures simplifying and harmonising customs procedures to reduce trade costs, often implemented through international agreements like the WTO TFA.

A facility allowing traders to submit regulatory documents at a single entry point to multiple authorities, streamlining border clearance.

The systematic process of identifying, assessing, and mitigating risks to customs objectives, used to target controls and facilitate legitimate trade.

A set of predefined criteria that triggers a risk assessment, indicating a potential compliance problem and guiding control actions.

Specific acts performed by customs to ensure compliance with customs law, such as documentary checks, inspections, and audits.

A verification of the accuracy of declarations after goods are released, conducted at the trader's premises to ensure compliance.

Information that has been evaluated, analysed, and disseminated to support decision-making in customs enforcement and risk management.

The process of gathering and examining evidence to establish whether a customs offence has occurred and to identify those responsible.

Information or material, such as documents, statements, or physical items, that can be used to prove or disprove a customs offence.

A penalty imposed for a customs offence, which may be administrative (fines) or criminal (imprisonment), proportional to the violation.

Any breach of customs legislation, including false declarations, smuggling, or failure to comply with customs procedures, subject to penalties.

A set of principles and rules guiding the behaviour of customs officials, covering integrity, conflicts of interest, and professional standards.

The quality of honesty and adherence to ethical standards, essential for public trust in customs administration and anti-corruption efforts.

The abuse of entrusted power for private gain, including bribery and nepotism, which undermines customs effectiveness and requires preventive measures.

A situation where a customs official's private interests could improperly influence their official duties, requiring disclosure and management.