Written information issued by the customs authorities of the Member States on the preferential or non-preferential origin of specific goods to be imported or exported (Art. 12 CC). The origin decision is valid for 3 years in writing from HMRC.
Read more BondAn undertaking in due legal form, by which a person binds themselves to the Customs to do or not to do some specified act.
Read more Bonded GoodsGoods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country.
Read more Bonded WarehouseA place of security approved by HM Revenue and Customs for the deposit, keeping and securing of goods liable to excise duty without payment of duty. This term is often applied to a customs warehouse but incorrectly since no bond is usually required for these.
Read more BTI : Binding Tariff InformationBinding tariff information is a written decision on the commodity code applied to goods in writing from HMRC.
Read more C of O : Certificate of OriginA specific document identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific country.
Read more C21 : Customs Clearance RequestUse form C21 to request the release of goods at a location with an inventory system.
Read more CAP : Common Agricultural PolicyThe Common Agricultural Policy of the EU - a partnership between Europe and farmers.
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