Goods are said to be in free circulation have been brought into the country and duty vat paid if required. 



Customs territories of an association of States.



Enclosed areas within the customs territory of the Union where non-Union goods can be introduced free of import duty and other charges.



An agent that moves goods on behalf of the shipper and then arranges for transportation with one or more carriers for transport to the consignee.



Analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS)

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