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Customs Code

Council Regulation 2913/92/EEC

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The Committee assisting the Commission in the elaboration of implementing provisions to the Community Customs Code, duty relief on account of special circumstances, the Combined Nomenclature and explanatory notes thereto, any other Council regulation referring to this Committee.

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Measures applied by Customs to ensure compliance with Customs law, entries etc.

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The obligation on a person to pay import or export duties.

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An indirect tax which, inter alia, provides protection for EU industry, raised on imported goods under the Combined Nomenclature of the EU.

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The Customs administrative unit competent for the performance of Customs formalities, and the premises or other areas approved for that purpose by the competent authorities (*).

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Any Customs office at which a Customs transit operation commences (*).

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Any Customs office at which a Customs transit operation is terminated (*).

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