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.
An undertaking in due legal form, by which a person binds themselves to the Customs to do or not to do some specified act.
Goods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country.
A 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.
Binding tariff information is a written decision on the commodity code applied to goods in writing from HMRC.
