Any item used for the transport or storage of goods which does not meet the definition of ‘container’ or ‘pallet’.
Read more PalletA wooden, metal, plastic covering that allows goods to be stacked on.
Read more Partial ReliefRelief 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 PCCProcessing under customs control for free circulation.
Read more PFIC : Passive Foreign Investment CompanyPlease see google definition - complex and various meanings
Read more POAO : Products of Animal OriginProduct as defined in The Products of Animal Origin
Read more POUS : Proof of Union StatusThe 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-EntryRelates to the requirement that goods must be declared to customs prior to export.
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