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Packing

Any item used for the transport or storage of goods which does not meet the definition of ‘container’ or ‘pallet’.

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A wooden, metal, plastic covering that allows goods to be stacked on.

Read more Partial Relief

Relief from payment of a part of the total amount of import duties and taxes which would otherwise be payable had the goods been cleared for home use.

Read more PCC

Processing under customs control for free circulation.

Read more PFIC : Passive Foreign Investment Company

Please see google definition - complex and various meanings

Read more POAO : Products of Animal Origin

Product as defined in The Products of Animal Origin 

Read more POUS : Proof of Union Status

The document used can be, for instance, a T2L or another document accepted in the Union customs legislation, such as an invoice or shipping company's goods manifest. The document has to be endorsed by Customs.

Read more Pre-Entry

Relates to the requirement that goods must be declared to customs prior to export.

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