Allows goods not in free circulation - non-Union goods - to move between two points within the EU, while customs duties or other charges are suspended.
A form on which an importer declares the method of valuation and the elements involved in calculating the value for import duty purposes.
Value added tax. 20% as standard UK
System which enables companies to validate and or confirm the VAT numbers of their trading partners
The World Customs Organization, aims to harmonise the implementation of conventions under its administration and to simplify customs procedures globally.