customs

  • 51Customs warehousing — Customs procedure allowing the storage of (Art. 98 (1) CC) EU Customs Glossary • non Community goods without subjecting them to import duties or commercial policy measures, and EU Customs Glossary • Community goods with a view to applying… …

    Financial and business terms

  • 52customs approved treatment — or use The placing of goods under a customs procedure; their entry into a free zone; their re exportation from the customs territory of the European Union ( EU); their destruction or their abandonment to the Exchequer. HM Customs & Revenue… …

    Financial and business terms

  • 53customs approved use — customs approved treatment or use The placing of goods under a customs procedure; their entry into a free zone; their re exportation from the customs territory of the European Union ( EU); their destruction or their abandonment to the Exchequer.… …

    Financial and business terms

  • 54customs approved treatment or use — The placing of goods under a customs procedure; their entry into a free zone; their re exportation from the customs territory of the European Union ( EU); their destruction or their abandonment to the Exchequer. HM Customs & Revenue Glossary …

    Financial and business terms

  • 55customs entry — ➔ entry * * * customs entry UK US noun [C or U] COMMERCE ► an official statement of the kinds, amounts, and values of goods that are taken into or out of a country, or the process of doing this: »You must sign the customs entry form at the port… …

    Financial and business terms

  • 56customs specification — ➔ specification * * * customs specification UK US noun [C] LAW, TAX ► an official document stating details and rules for importing or exporting goods into or from a country: »The trucks are weather protected to meet the customs specification …

    Financial and business terms

  • 57customs drawback — ➔ drawback * * * customs drawback UK US noun [C or U] ► TAX, COMMERCE tax paid on imported materials that is paid back when goods made with those materials are exported again, or the document relating to this → See also DUTY DRAWBACK(Cf. ↑ …

    Financial and business terms

  • 58customs official — UK }} US }} noun [C] ► CUSTOMS OFFICER(Cf. ↑customs officer) …

    Financial and business terms

  • 59customs duties — customs duties, = customs (def. 1). (Cf. ↑customs) …

    Useful english dictionary

  • 60customs union — one of the main ways in which the European Union seeks to achieve a common market. It involves two major steps: (1) the prohibition of customs duties and measures having equivalent effect; (2) the adoption of a common external tariff against the… …

    Law dictionary