– It means the act by which a person, in the required form and in a specified manner, expresses the intention to place goods under a particular customs procedure, indicating in relevant cases any detailed arrangements that are to apply.

– The Single Administrative Document is a universal statistical customs document used for completing formalities related to customs procedures.

– is the passage through the customs procedure associated with the transfer of goods, individuals, or luggage across the customs border of a given country.

– means a person who submits a customs declaration, a declaration for temporary storage, an abbreviated import declaration, an abbreviated export declaration, a declaration for re-export, or a notification of re-export on their own behalf, or a person on whose behalf such declaration, declaration or notification is made.

 – a customs representative means any person appointed by another person to carry out activities and fulfill formalities required by customs law before customs authorities

– it is a type of power of attorney allowing representation of a company or individual before the Customs Office

—  The customs representative acts on behalf of and for the account of another person

– The customs representative acts in their own name but on behalf of another person

 – it refers to the action by which a person notifies the customs authorities—in the required form, manner, and within a specified period—of the intention to introduce goods into the customs territory of the European Union

 – it refers to the action by which a person notifies the customs authorities—in the required form, manner, and within a specified period—of the intention to export goods from the customs territory of the European Union

 – document based on which goods are placed into temporary storage, for a period not exceeding 90 days

 – the sale of goods or services produced in a particular country to foreign entities. According to the tax law of countries belonging to the European Union, export refers to the sale of goods or services outside the European Union

 – The purchase of goods or services abroad for use in the domestic market. According to tax law regulations in Poland, import can be defined as the purchase of goods or services from countries outside the European Union. In the case of purchasing goods or services within the European Union, it is referred to as intra-community acquisition

– in transport – the carriage of goods from one country through the territory of another foreign country

– the procedure of external Community transit (T1) involves the movement of non-Community goods

-the procedure of internal Community transit (T2) involves the movement of Community goods from one place within the customs territory of the Community to another, passing through the territory of one EFTA state or more

– special customs procedure that allows goods to be brought into a country for a short period, and such products are fully or partially exempt from import duties

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– it denotes one of the following procedures under which goods can be placed in accordance with the provisions of the code:

a) Placing goods on the market

b) Special procedures

c) Export

-it means:

a) the person who submits a customs declaration or on behalf of whom such a declaration is submitted; or

b) the person to whom the rights and obligations related to the customs procedure have been transferred

– active refinement is a special procedure under which the taxpayer may temporarily bring non-Union goods into the EU customs territory and subject them to processing activities such as assembly, processing, or repair

– the special procedure that allows you to temporarily export Union goods outside the customs territory of the Union and subject them to processing activities there

-this is a type of designated warehouse, approved by customs authorities and under their supervision. It is intended for the storage of non-Union goods (from outside the customs territory of the European Union). This warehouse allows for the storage of goods without payment of customs duties and other taxes

– it allows for the suspension of customs duties and taxes in relation to non-Union goods intended for release into free circulation within the customs territory of the European Union

– it is a type of warehouse under customs supervision, allowing for the postponement of customs clearance in cases where it is not possible to effectively make a customs declaration and fulfill obligations

– special procedure for goods with specific properties, for example, when they will be used in industrial assembly, the goods may be released into circulation without duty or at a reduced duty rate

 – it means a natural person, a legal person, or an organizational unit without legal personality but recognized – under EU or national law – as having legal capacity

– it means a person who, as part of their economic activity, engages in activities regulated by customs law

– it refers to a fixed place of conducting business, where necessary human resources and technical means are consistently present, facilitating either entirely or partially all customs operations of a given entity

– refer to the customs administrations of the member states responsible for enforcing customs law regulations, as well as any other authorities authorized under national law to enforce certain customs law provisions

 – refer to all the operations that must be carried out by a person and by customs authorities to ensure compliance with customs law regulations

– The Electronic Customs and Tax Services Platform (PUESC) serves as a single access point to the e-services of the Polish National Revenue Administration in the area of handling and controlling trade with third countries and trade in excise goods

– Businesses are subject to a single registration in the EORI system (Economic Operators Registration and Identification System), and they are assigned a unique EORI identification number, which they are obliged to use in all customs transactions and activities within the EU where their identifier is required

– it means notifying the customs authorities of the arrival of goods at the customs office or another designated or recognized location by the customs authorities, as well as the availability of these goods for customs inspection

– Customs office where goods are declared for transit procedure

– Customs office where goods covered by the transit procedure must be presented in order to complete the procedure

– Customs office responsible for customs supervision at the location where the means of transport carrying the goods arrives within the territory of the Union from a territory outside that area

– Customs office where formalities related to the export customs declaration of goods leaving the customs territory of the Union must be completed, or where a declaration for re-export must be lodged

– Customs office specified in the authorization for using the special procedure, authorized to admit goods to the special procedure

– Customs office specified in the authorization for using the special procedure, authorized to initiate the goods into another customs procedure or to receive a declaration for re-export or notification for the purposes of closing special procedures

 – These refer to specific activities carried out by customs authorities to ensure compliance with customs law regulations and other provisions governing the introduction, export, transit, movement, storage, and final destination of goods moved between the customs territory of the European Union and countries or territories outside this area, as well as the presence and movement of non-Union goods and goods subject to the procedure of final destination within the customs territory of the European Union

 – it refers to the general actions carried out by customs authorities to ensure compliance with customs law regulations and, where applicable, other provisions applicable to goods subject to these actions

 – it refers to the action taken by customs authorities, allowing the use of goods for purposes specified for the customs procedure they are subject to

 – it refers to the obligation imposed on a specific person to pay the relevant amount of import or export customs duties, as specified for particular goods under the applicable customs law regulations

– it refers to any person responsible for the customs debt

–  refer to customs duties payable upon the importation of goods

– refer to customs duties payable upon the exportation of goods

– means exemption from the obligation to pay the amount of import or export customs duties that have not been pai

– it refers to the reimbursement of import or export customs duties

 – refers to any act issued by customs authorities, relating to customs law regulations, containing a ruling in a specific case, which has legal consequences for the person or persons concerned

-assigning HS codes to goods according to the appropriate tariff schedule

– it refers to a six-digit code, internationally known as an HS code. It is an international system for identifying goods in which each code is assigned a customs duty rate.

– refers to:

– it refers to the classification of goods as either Union or non-Union

– it refers to goods that have been acquired or produced entirely within the customs territory of the European Union without the involvement of goods imported from third countries or territories

– all goods that do not meet the above conditions specified for ‘Union goods’ or Union goods whose customs status as such cannot be confirmed anymore

– determining the country or group of countries from which a given product originates. The country of origin of the goods may be the country where the specific product was wholly obtained or where it underwent sufficient processing or treatment according to the relevant rules of origin

–  Certificate of Origin. It is a document confirming the origin of goods from the EU exported to third countries

– the statement on the invoice/declaration of origin is a simplification in the documentation of the preferential origin of exported goods. An exporter applying for such authorization is required to provide customs authorities with all guarantees necessary to verify the origin status of the products concerned

 – manufacturer’s declaration that the marked product meets the requirements of European Union directives. They cover issues related to: safety of use, health protection, and environmental protection

– International Trade Rules – a set of international rules defining sales conditions, widely accepted worldwide, specifying the obligations and responsibilities of the buyer and seller

– Individual or company responsible for moving goods according to an agreement

 – The International Road Waybill is the primary document upon which the transportation of cargo is based. 

 – Maritime bill of lading, a cargo receipt certificate confirming the receipt of a specific cargo on board a ship and obliging the carrier to release the cargo at the destination port to the holder of the bill of lading

– International Rail Waybill

– Air Waybill

– The ATA Carnet is a special international customs document that facilitates and expedites the temporary customs clearance of goods, exported for commercial and exhibition purposes, as well as professional equipment

– The TIR Carnet is an international customs transit document used to implement the TIR procedure.