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信息中心
海运词汇表
信息中心
海运词汇表
Customs1. Term used for import turnover tax. Import levy based on a tariff, e.g. the joint customs tariffs of the EC. The tax is charged for goods imported from third countries and serves the purpose of economic protection against foreign competitors. 2. Inch. British measuring unit. 1 inch = 25.4 mm |
Customs ApplicationUnless exceptional regulations are applicable, the application must be made in writing and defines the type of customs treatment inclusive of place and date of the party involved with customs |
Customs AssessmentDifferentiation between specific duties and ad valorem duty. Specific duties are payable according to weight, number of pieces or measurements of goods, whereas for ad valorem duties the monetary value of the goods serves as a basis for calculation |
Customs Bonded WarehouseA warehouse where goods may be stored, authorized and established by Customs |
Customs BrokerA firm that represents importers in all dealings with Customs. Responsible for obtaining and submitting all documents for clearing merchandise through Customs, arranging inland transport, and paying all charges related to these functions |
Customs ClearanceAll activities of a customs office required according to the applicable customs regulations of a country which render it possible to use imported and/or exported goods according to their intended purpose |
Customs DeclarationTax declaration in the sense of the Fiscal Code which the person liable for payment of customs duty must file in duplicate with the customs office when importing the goods. The customs declaration serves as a basis for calculating the customs charges and is standardised within the EC |
Customs ExaminationSpot checks of dutiable goods which are divided into two categories. - External examination, i.e. determination of the gross weight, number of pieces and outside condition of freight units. - Internal examination, i.e. determination of the type and volume of goods in a freight unit according to classification in the customs tariff |
Customs ExclavePart of a country's territory which is not comprised by the customs territory. As long as imported goods remain in the customs exclave, the obligation to pay customs charges cannot arise. Such obligation arises only if the goods are brought from the customs exclave to the customs territory. Example: Free port of Hamburg |
Customs ExemptionExemption from the obligation to pay customs duties for certain goods |
