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Customs declaration | A customs document containing information about goods and other information necessary for the release of goods.
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Customs duty | Mandatory payment levied by customs authorities in connection with the movement of goods across the customs border (customs borders may differ from state borders if states are members of economic or customs unions). Payment of customs duties is an essential condition for the import or export of goods and is ensured by state enforcement measures. History of Customs duties. In the Middle Ages, tolls were fees levied by cities, states and feudal lords for the use of roads and bridges, policing, conducting lawsuits and performing other functions. There were fees for entry and movement through the territory (city, principality), as well as fees from merchants, who were the main part of travelers at that time. The emergence of state duties, as state fees, was associated with the emergence of a state with their sovereignty and state borders. Since the duties began to be collected in favor of the state, they began to perform an important function of replenishing the state treasury and directly interfering in the economy, performing the function of state regulation of the economy. |
Customs value | The cost of the goods from which customs payments will be calculated.
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Customs and tariff regulation | A method of state regulation of foreign trade in goods carried out through the application of import and export customs duties.
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Customs declaration | A statement to the customs authority using the customs declaration of information about goods, about the chosen customs procedure and (or) other information necessary for the release of goods.
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Customs declaration of goods | A statement to the customs authority using the customs declaration of information about goods, about the chosen customs procedure and (or) other information necessary for the release of goods. Goods are subject to customs declaration when placed under the customs procedure or in other cases established in accordance withThe EAEU TC. |
Customs documents |
Customs declarationand other documents drawn up exclusively for the performance of customs operations and customs control, as well as during and based on the results of customs operations and customs control.
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Customs operations | Actions performed by persons and customs authorities in accordance with international treaties and acts in the field of customs regulation and (or) the legislation of the member States on customs regulation.
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Customs authorities |
Customs authoritiesmember States.
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Customs duties, taxes levied in the form of a cumulative customs payment | The amount of customs duties and taxes calculated in respect of goods for personal use at the rates of customs duties and taxes applied in accordance with Article 53 of this Code.
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Customs duties and taxes levied at uniform rates | The amount of customs duties and taxes calculated in respect of goods for personal use without division into its constituent customs duties,taxes.
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Customs Broker | An organization authorized by the Federal Customs Service performingcustoms operationson behalf of and on behalf of the interested person of the importer or exporter (declarant) acting on his behalf and at his expense. The Federal Customs Service maintains a register of customs representatives, and issues such companies a certificate of inclusion in the register. The certificate of inclusion in the register is valid indefinitely, subject to timely payment of customs duties and payments. The scope of competence of the customs representative includes the following procedures:
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Customs inspection | Inspection of goods and vehicles related to the removal of seals, seals and other means of identification of goods, opening the packaging of goods or cargo space of the vehicle or containers, containers and other places where goods are or may be located. |
Customs control | A set of actions performed by customs authorities aimed at verifying and (or) ensuring compliance with international treaties and acts in the field of customs regulation and the legislation of the member States on customs regulation.
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Customs authority of destination | A customs authority in the region of activity of which the place of delivery of goods determined by the customs authority of departure is located or which completes the customs procedure of customs transit.
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Customs authority of departure | A customs body that performs customs operations related to the placement of goods under the customs procedure of customs transit.
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Customs inspection | Inspection of goods and vehicles external visual inspection of goods, baggage of individuals, vehicles, cargo containers, customs seals, seals and other means of identification of goods for the purposes of customs control. Not related to the opening of the goods. |
Customs regime | Customs procedure defining a set of requirements and conditions, including the procedure for applying customs duties, taxes and prohibitions and restrictions established in accordance with the legislation of the Russian Federation on state regulation of foreign trade activities, as well as the status of goods and vehicles for customs purposes, depending on the purposes of their movement across the customs border and use in the customs territory. the territory of the Russian Federation or beyond its borders. A participant in foreign economic activity has the right at any time to choose any customs regime or change it to another one, regardless of the nature, quantity, destination country or country of origin of the goods. |
Customs risk | The probability of non-compliance with international treaties and acts in the field of customs regulation and legislation of the Russian Federation. |
The EAEU TC | CUSTOMS CODE OF THE EURASIAN ECONOMIC UNION |
TCTS | Customs Code of the EurAsEC Customs Union (TC CU) |
Product | Any movable property, including the currency of the Member States, securities and (or) currency valuables, traveler's checks, electric energy, as well as other movable things equated to immovable property.
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Goods for personal use | Goods intended for personal, family, household and other needs of individuals not related to the implementation of entrepreneurial activity, transported across the customs border of the Union in accompanied or unaccompanied baggage, by forwarding to
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Cover Goods | Goods that can be declared (declared) with a sufficient degree of probability instead of risk goods.
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Risk Goods | Goods transported across the customs border of the Russian Federation and in respect of which risks have been identified or potential risks exist.
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Union Goods | Goods located in the customs territory of the Union, fully produced (extracted, received, grown) in the customs territory of the Union. goods located in the customs territory of the Union that have acquired the status of goods of the union or recognized as goods of the union
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TPO | Customs Receipt Order.
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Transport (transportation) documents | Documents confirming the existence of a contract for the carriage of goods and accompanying them during such transportation (bill of lading, bill of lading, document confirming the conclusion of the freight forwarding contract, and other documents).
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Vehicles | A category of goods that includes a water vessel, an aircraft, an automobile vehicle, a trailer, a semi-trailer, a railway vehicle (railwayrolling stock, a unit of railway rolling stock), a container with
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Vehicles for personal use | A category of goods for personal use, including certain types of motor vehicles and trailers for motor vehicles and motor vehicles, determined by the Eurasian Economic Commission, a water vessel or an aircraft together with a stock
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International transportation vehicles |
Vehicles which are used for international transportation of goods, passengers and (or) baggage, with special equipment on them designed for loading, unloading, handling and protection of goods, items of material and technical equipment
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TSTK | Technical Means Of Customs Control.
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