Glossary
ABBREVIATIONS AND DEFINITIONS
ADN (Agreement for International Carriage of Dangerous Goods by Inland Waterways): Regulations on the transport of dangerous goods by inland waterways.
ADR (Agreement for International Carriage of Dangerous Goods by Road): Regulations on the transport of dangerous goods by road.
ATA (Temporary Admission): Transit document facilitating international trade by simplifying customs formalities while reducing the costs of operations.
AWB (Air Waybill): Document required for the acceptance of goods and their transport by air. It is a transport contract between the carrier (the airline) and the shipper, i.e. the company that entrusts the transport of its products. The AWB must have a unique date and delivery number.
B/L (Bill of Lading): Document of title issued by the maritime carrier, or his representative, to the shipper-owner of the goods in recognition of the goods to be carried by his vessel.
Bonded warehouse: This is a customs procedure under which third-party goods can be placed under cover of a customs declaration for storage. These goods remain under customs supervision and this type of warehouse is closely linked to the customs office. The customs warehousing procedure allows for a permanent stock of goods to be held and used as and when required by the company.
Certificate: Documents required for export/import such as certificates of origin, analysis, phytosanitary, GMO-free, inspection, fumigation, etc. proving the characteristics and/or quality of the goods shipped.
Certificate of origin: Certificate that determines the origin of goods and the duty-free status of a shipment.
CIM (International Convention related to the Carriage of Goods by Rail): A document, also known as a consignment note, which allows the supervision of the smooth running of a rail transport service between several countries.
CMR (International Convention related to the Carriage of Goods by Road) : A document, also known as a consignment note, which makes it possible to supervise the smooth running of a road transport service between several countries.
Common Transit Convention (CTC): Procedure used for Customs transit operations between the signatory states of the Convention and, in general, applicable to the transport of non-EU goods for which Customs duties and other import taxes are involved, and of Community goods, which, between their point of departure and destination in the EU, must pass through the territory of a third country. These are exports and imports from an EFTA country or a third country (outside the EU) that is a signatory to the Common Transit Convention.
Dangerous goods: Materials or objects that present a risk to health, safety, property or the environment.
DEB (DĂ©claration d’Echange de Biens): Monthly Goods exchange declaration to be lodged for tax and/or statistical purposes for related intra-EU trades. It is compulsory in France for commercial operations within the European Union above a certain amount.
Delivery note: Document attesting to the delivery and conformity or non-conformity of the goods received.
DELTA (Dédouanement En Ligne par Transmission Automatisée): A dematerialised customs clearance system allowing nationwide communication between the declarant and the customs administration. The DELTA system applies to goods and customs procedures in France.
EAD (Export Accompanying Document): A document that accompanies the export of goods to a third country that is not part of the Community customs territory.
ECTN (Electronic Cargo Tracking Note): Document that allows the cargo to be tracked from the port of shipment to the port of discharge.
EORI (Economic Operator Registration and Identification): Number used for the identification of economic operators and other persons in their relations with the customs authorities (import or export of goods outside the European Union).
EUR 1: A movement certificate which attests to the origin of the goods and allows the goods to move with reduced customs duties in countries which have concluded preferential agreements on the basis of reciprocity with the European Union.
Export: Exit of goods to a foreign country.
Export/Import declaration: Declaration allowing the application for authorisation to export/import goods and determining the duties and taxes applicable to a shipment.
Free gift acceptance letter: Letter certifying that the consignee of the goods has been identified, and that this entity accepts the responsibilities incumbent upon it.
Free gift certificate: A certificate containing information on the conditions of the donation, the identity of the donor and the entity accepting the donation
HS Codes (Harmonised System): Harmonised Commodity Description and Coding System used to classify internationally traded goods. This nomenclature set up by the World Customs Organisation is a register of product classification according to several criteria, such as form, use, material or condition.
IATA DGR (International Air Transport Association Dangerous Goods Regulations): Regulations on the transport of dangerous goods by air.
IMDG Code (International Maritime Dangerous Goods Code): Regulations on the transport of dangerous goods by sea.
Import: Entry of goods from a foreign country.
Incoterms: A standardised term used to define the rights and obligations of buyers and sellers involved in international and national trade. It defines the distribution of transport costs, the place of risk transfer and the responsibilities of the parties with regard to loading, transport, type of transport, insurance, delivery and documentation. The Incoterm is expressed as a three-letter abbreviation followed by the exact place where the negotiated Incoterms rule applies.
Insurance certificate: Document indicating the type and amount of insurance coverage in force for a specific shipment of goods in a foreign country.
Intra-community shipment: Trading of goods between member countries of a union or alliance whose specific features are governed by agreements and conventions (e.g. EU).
ISPM15 ( International Standard for Phytosanitary Measures No. 15): Measures which requires treatment of wood-based packaging materials to significantly reduce the potential spread of plant pests in trade.
MRN (Movement Reference Number): A unique registration number given to each transit declaration to identify the movement.
MSDS (Material Safety data Sheet): Safety data sheet containing data on the properties of a hazardous substance concerning risks and hazards and the means of reducing them. These sheets must be distributed by the manufacturer or distributor of the product.
Non-commercial invoice: A so-called pro-forma invoice that has no commercial value. The value of the goods mentioned is useful for calculating the amount of duties & taxes, and for insurance cover purposes.
Packing List: Detailed contents of a shipment indicating weights, volumes, dimensions, type of packages and associated quantities.
Pre-Customs Declaration: Formality that has to be completed prior any import operation of goods in some countries and subject to the whose Free On Board (FOB) value.
RDE (Représentant en Douane Enregistré) : A legal person registered as a customs broker, who carries out on behalf of a third party the formalities for the application of customs legislation. The RDE performs, for example, the declaration and presentation of goods to customs for import, export, transit or warehousing operations.
RID (Regulations on International Carriage of Dangerous goods by Rail) : Regulations on the transport of dangerous goods by rail.
RITA (Référentiel Intégré Tarifaire Automatisé): A database containing the tariff, duties and taxes associated with the goods, as well as the documents required for customs purposes.
SAD (Single Administrative Document): A form consisting of a bundle of sheets used to make customs declarations. The SAD is the main document issued for import and export operations for the customs declarations in the EU.
Transhipment: The act of transferring goods from one means of transport to another. The transhipment point is the place where the cargo changes from one means of transport to another. It is usually a railway station, port or airport.
Transport documentation: Document proving a transport contract and recording the taking over or putting on board of goods by a carrier. This document is drawn up in the form of a bill of lading, a consignment note, an air waybill or a rail waybill.
TDG (Transport of Dangerous Goods): Transport governed by international agreements but also by national specificities that set the rules. By “goods” we mean both materials (chemicals, fuel, paints, acids, etc.) and equipment (ammunition, airbags, fire extinguishers, lithium batteries, etc.). The transport of dangerous goods can be carried out by road, rail, sea, river or air.
TIR (Transit International Routier) : A customs tax regime designed to facilitate the movement of goods in international road transport to the greatest extent possible. It provides transit countries with the security required to cover the customs duties and taxes due.
T1 (Transit Form 1) : A customs document of the External Community Transit (T1) regime which applies mainly to the movement of non-Community or similar goods within the territory of the European Union. It suspends duties and other applicable taxes until the goods reach their destination in the European Union.
T2 (Transit Form 2) : Customs document for the Internal Community Transit procedure which applies to Community goods which are dispatched from one point to another in the Customs territory of the European Union through the territory of one or more EFTA countries in application of the Convention on a common transit procedure.
T2L and T2LF: Document under which trade in Community goods with a part of the Community Customs territory with a special tax status (e.g. French overseas departments) is carried out, when it is necessary to prove the Community nature of the goods.
T5: Accompanying document certifying the exit of CAP (Common Agricultural Policy) products from the Community customs territory, when the office of exit is different from the office of customs clearance.
USREOU (Unified State Register of Enterprises and Organizations of Ukraine): Business registration and Tax code number of companies registered in Ukraine.
War Material Export Licence: A compulsory licence for any temporary or definitive export of war material and equipment assimilated to war material
