Any means of transporting goods suitable for use in a Customs transit operation or under Customs seal. 



The Union Customs Code (UCC) is the customs code for the European Union.



The Unique Consignment Reference (UCR) is a reference number for Customs use and may be required to be reported to Customs at any point during a Customs procedure. The UCR should be :

  • Applied to all international goods movements for which Customs control is required
  • Used only as an access key for audit, consignment tracking and information, reconciliation purposes
  • Unique at both national and international level
  • Applied at consignment level
  • Issued as early as possible in the international transaction

World Customs Organisation (WCO)



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.

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