The obligation on a person to pay import or export duties.
An indirect tax which, inter alia, provides protection for EU industry, raised on imported goods under the Combined Nomenclature of the EU.
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 (*).
Any Customs office at which a Customs transit operation commences (*).
Any Customs office at which a Customs transit operation is terminated (*).
