ISTILAH
KEPABEANAN INTERNASIONAL
(Definition of International Customs)
1.
“administrative
settlement of a Customs offence” means the procedure laid
down by national legislation under which the Customs are empowered to settle a
Customs offence either by ruling thereon or by means of a compromise
settlement;
2.
“appeal”
means the act by which a person who is directly affected by a decision or
omission of the Customs and who considers himself to be aggrieved thereby seeks
redress before a competent authority;
3.
“assessment
of duties and taxes” means the determination of the amount of
duties and taxes payable;
4.
“audit-based
control” means measures by which the Customs satisfy themselves
as to the accuracy and authenticity of declarations through the examination of
the relevant books, records, business systems and commercial data held by
persons concerned;
5.
“authorized
consignee” means a person empowered by the Customs to receive
goods directly at his premises without having to present them at the office of
destination;
6.
“authorized
consignor” means a person empowered by the Customs to send goods
directly from his premises without having to present them at the office of
departure;
7.
“cargo
declaration” means information submitted prior to or on
arrival or departure of a means of transport for commercial use that provides
the particulars required by the Customs relating to cargo brought to or removed
from the Customs territory;
8.
“carrier”
means the person actually transporting goods or in charge of or responsible for
the operation of the means of transport;
9.
“certificate
of origin” means a specific form identifying the goods, in which
the authority or body empowered to issue it certifies expressly that the goods
to which the certificate relates originate in a specific country. This
certificate may also include a declaration by the manufacturer, producer,
supplier, exporter or other competent person;
10. “certified declaration of origin” means
a “declaration of origin” certified by an authority or body empowered to do so;
11. “checking the Goods declaration”
means the action taken by the Customs to satisfy themselves that the Goods
declaration is correctly made out and that the supporting documents required
fulfil the prescribed conditions;
12. “clearance for home use”
means the Customs procedure which provides that imported goods enter into free
circulation in the Customs territory upon the payment of any import duties and taxes
chargeable and the accomplishment of all the necessary Customs formalities;
13. “clearance for home use”
means the Customs procedure which provides that imported goods enter into free
circulation in the Customs territory upon the payment of any import duties and taxes
chargeable and the accomplishment of all the necessary Customs formalities;
14. “clearance”
means the accomplishment of the Customs formalities necessary to allow goods to
enter home use, to be exported or to be placed under another Customs procedure;
15. “CN22/23” means
the special declaration forms for postal items as described in the Acts of the Universal
Postal Union currently in force;
16. “compensating products”
means the products obtained abroad and resulting from the manufacturing,
processing or repair of goods for which the use of the outward processing procedure
is authorized;
17. “compromise settlement”
means an agreement under which the Customs, being so empowered, consent to
waive proceedings in respect of a Customs offence subject to compliance with
certain conditions by the person(s) implicated in that offence;
18. “control office”
means the Customs office responsible for one or more “authorized consignors” or
“authorized consignees” and, in this respect, performing a special control
function for all Customs transit operations;
19. “country of origin of goods”
means the country in which the goods have been produced or manufactured,
according to the criteria laid down for the purposes of application of the
Customs tariff, of quantitative restrictions or of any other measure related to
trade;
20. “Customs control”
means measures applied by the Customs to ensure compliance with Customs law;
21. “Customs duties”
means the duties laid down in the Customs tariff to which goods are liable on
entering or leaving the Customs territory;
22. “Customs formalities applicable to
means of transport for commercial use” means all the operations
to be carried out by the person concerned and by the Customs in respect of
means of transport for commercial use arriving in or departing from the Customs
territory and during their stay therein;
23. “Customs formalities applicable to
stores” means all the operations to be carried out by the person
concerned and by the Customs in respect of stores;
24. “Customs formalities in respect of
postal items” means all the operations to be carried out
by the interested party and the Customs in respect of postal traffic;
25. “Customs formalities prior to the
lodgement of the Goods declaration” means all the operations
to be carried out by the person concerned and by the Customs from the time
goods are introduced into the Customs territory until goods are placed under a
Customs procedure.
26. “Customs formalities”
means all the operations which must be carried out by the persons concerned and
by the Customs in order to comply with the Customs law;
27. “Customs law”
means the statutory and regulatory provisions relating to the importation,
exportation, movement or storage of goods, the administration and enforcement
of which are specifically charged to the Customs, and any regulations made by
the Customs under their statutory powers;
28. “Customs offence”
means any breach, or attempted breach, of Customs law.
29. “Customs office”
means 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;
30. “Customs territory”
means the territory in which the Customs law of a Contracting Party applies;
31. “Customs transit operation”
means the transport of goods from an office of departure to an office of
destination under Customs transit;
32. “Customs transit”
means the Customs procedure under which goods are transported under Customs
control from one Customs office to another;
33. “Customs treatment of stores”
means all the facilities to be accorded and all the Customs formalities
applicable to stores;
34. “Customs warehousing procedure”
means the Customs procedure under which imported goods are stored under Customs
control in a designated place (a Customs warehouse) without payment of import
duties and taxes.
35. “Customs”
means the Government Service which is responsible for the administration of
Customs law and the collection of duties and taxes and which also has the
responsibility for the application of other laws and regulations relating to
the importation, exportation, movement or storage of goods;
36. “decision”
means the individual act by which the Customs decide upon a matter relating to
Customs law;
37. “declarant”
means any person who makes a Goods declaration or in whose name such a
declaration is made;
38. “declaration of arrival” or
“declaration of departure”, as the case may be, means any declaration
required to be made or produced to the Customs upon the arrival or departure of
means of transport for commercial use, by the person responsible for the means
of transport for commercial use, and containing the necessary particulars
relating to the means of transport for commercial use and to the journey,
cargo, stores, crew or passengers;
39. “declaration of origin” means
an appropriate statement as to the origin of the goods made, in connection with
their exportation, by the manufacturer, producer, supplier, exporter or other competent
person on the commercial invoice or any other document relating to the goods;
40. “documentary evidence of origin”
means a certificate of origin, a certified declaration of origin or a
declaration of origin;
41. “drawback procedure”
means the Customs procedure which, when goods are exported, provides for a
repayment (total or partial) to be made in respect of the import duties and
taxes charged on the goods, or on materials contained in them or consumed in
their production;
42. “drawback”
means the amount of import duties and taxes repaid under the drawback procedure;
43. “dual-channel system”
means a simplified Customs control system allowing travellers on arrival to
make a declaration by choosing between two types of channel. One, identified by
green symbols, is for the use of travellers carrying goods in quantities or
values not exceeding those admissible duty-free and which are not subject to
import prohibitions or restrictions. The other, identified by red symbols, is
for other travellers;
44. “due date”
means the date when payment of duties and taxes is due;
45. “duties and taxes”
means import duties and taxes and/or export duties and taxes;
46. “equivalent goods”
means domestic or imported goods identical in description, quality and technical
characteristics to those imported for inward processing which they replace;
47. “equivalent goods”
means domestic or imported goods identical in description, quality and technical
characteristics to those under the drawback procedure which they replace.
48. “examination of goods”
means the physical inspection of goods by the Customs to satisfy themselves
that the nature, origin, condition, quantity and value of the goods are in
accordance with the particulars furnished in the Goods declaration;
49. “export duties and taxes”
means Customs duties and all other duties, taxes or charges which are collected
on or in connection with the exportation of goods, but not including any
charges which are limited in amount to the approximate cost of services
rendered or collected by the Customs on behalf of another national authority;
50. “free zone”
means a part of the territory of a Contracting Party where any goods introduced
are generally regarded, insofar as import duties and taxes are concerned, as
being outside the Customs territory.
51. “Goods declaration”
means a statement made in the manner prescribed by the Customs, by which the persons
concerned indicate the Customs procedure to be applied to the goods and furnish
the particulars which the Customs require for its application;
52. “goods exported with notification of
intended return” means goods specified by the declarant as
intended for re-importation, in respect of which identification measures may be
taken by the Customs to facilitate re-importation in the same state;
53. “goods in free circulation”
means goods which may be disposed of without Customs restriction.
54. “import duties and taxes”
means Customs duties and all other duties, taxes or charges which are collected
on or in connection with the importation of goods, but not including any
charges which are limited in amount to the approximate cost of services
rendered or collected by the Customs on behalf of another national authority;
55. “inward processing”
means the Customs procedure under which certain goods can be brought into a
Customs territory conditionally relieved from payment of import duties and
taxes, on the basis that such goods are intended for manufacturing, processing
or repair and subsequent.
56. “means of transport for commercial
use”
means any vessel (including lighters and barges, whether or not ship-borne, and
hydrofoils), hovercraft, aircraft, road vehicle (including trailers, semi-trailers
and combinations of vehicles) or railway rolling stock, which is used in international
traffic for the transport of persons for remuneration or for the industrial or commercial
transport of goods, whether or not for remuneration, together with their normal
spare parts, accessories and equipment, as well as lubricants and fuel
contained in their normal tanks, when carried with the means of transport for
commercial use.
57. “means of transport for private use”
means road vehicles and trailers, boats and aircraft, together with their spare
parts and normal accessories and equipment, imported or exported exclusively
for personal use by the person concerned and not for the transport of persons
for remuneration or the industrial or commercial transport of goods, whether or
not for remuneration;
58. “mutual administrative assistance”
means actions of a Customs administration on behalf of or in collaboration with
another Customs administration for the proper application of Customs law and
for the prevention, investigation and repression of Customs offences;
59. “office of departure”
means any Customs office at which a Customs transit operation commences;
60. “office of destination”
means any Customs office at which a Customs transit operation is terminated;
61. “omission”
means the failure to act or give a decision required of the Customs by Customs
law within a reasonable time on a matter duly submitted to them;
62. “outright exportation”
means the Customs procedure applicable to goods which, being in free circulation,
leave the Customs territory and are intended to remain permanently outside it.
63. “outward processing”
means the Customs procedure under which goods which are in free circulation in
a Customs territory may be temporarily exported for manufacturing, processing
or repair abroad and then re-imported with total or partial exemption from
import duties and taxes.
64. “person”
means both natural and legal persons, unless the context otherwise requires;
65. “personal effects”
means all articles (new or used) which a traveller may reasonably require for
his or her personal use during the journey, taking into account all the
circumstances of the journey, but excluding any goods imported or exported for
commercial purposes;
66. “postal items”
means letter-post and parcels, as described in the Acts of the Universal Postal
Union currently in force, when carried by or for postal services;
67. “postal service”
means a public or private body authorized by the government to provide the international
services governed by the Acts of the Universal Postal Union currently in force;
68. “processing of goods for home use”
means the Customs procedure under which imported goods may be manufactured,
processed or worked, before clearance for home use and under Customs control,
to such an extent that the amount of the import duties and taxes applicable to the
products thus obtained is lower than that which would be applicable to the
imported goods.
69. “regional appellation certificate”
means a certificate drawn up in accordance with the rules laid down by an
authority or approved body, certifying that the goods described therein qualify
for a designation specific to the given region (e.g. Champagne, Port wine,
Parmesan cheese).
70. “re-importation in the same state”
means the Customs procedure under which goods which were exported may be taken
into home use free of import duties and taxes, provided they have not undergone
any manufacturing, processing or repairs abroad and provided that any sums chargeable
as a result of repayment or remission of or conditional relief from duties and
taxes or of any subsidies or other amounts granted in connection with
exportation must be paid. The goods that are eligible for re-importation in the
same state can be goods that were in free circulation or were compensating
products.
71. “release of goods”
means the action by the Customs to permit goods undergoing clearance to be
placed at the disposal of the persons concerned;
72. “relief consignments” means :
- - goods, including vehicles and other means of transport, foodstuffs, medicaments, clothing, blankets, tents, prefabricated houses, water purifying and water storage items, or other goods of prime necessity, forwarded as aid to those affected by disaster; and
- all equipment, vehicles and other means of transport, specially trained animals, provisions, supplies, personal effects and other goods for disaster relief personnel in order to perform their duties and to support them in living and working in the territory of the disaster throughout the duration of their mission.
73. “relief from import duties and taxes”
means the clearance of goods for home use free of import duties and taxes,
irrespective of their normal tariff classification or normal liability,
provided that they are imported in specified circumstances and for specified
purposes.
74. “repayment”
means the refund, in whole or in part, of duties and taxes paid on goods and
the remission, in whole or in part, of duties and taxes where payment has not
been made;
75. “rules of origin”
means the specific provisions, developed from principles established by national
legislation or international agreements ("origin criteria"), applied
by a country to determine the origin of goods;
76. “security”
means that which ensures to the satisfaction of the Customs that an obligation
to the Customs will be fulfilled. Security is described as “general” when it
ensures that the obligations arising from several operations will be fulfilled;
77. “stores for consumption” means :
- goods intended for consumption by the passengers and the crew on board vessels, aircraft or trains, whether or not sold; and
- goods necessary for the operation and maintenance of vessels, aircraft or trains including fuel and lubricants but excluding spare parts and equipment; which are either on board upon arrival or are taken on board during the stay in the Customs territory of vessels, aircraft or trains used, or intended to be used, in international traffic for the transport of persons for remuneration or for the industrial or commercial transport of goods, whether or not for remuneration;
78. “stores to be taken away”
means goods for sale to the passengers and the crew of vessels and aircraft
with a view to being landed, which are either on board upon arrival or are
taken on board during the stay in the Customs territory of vessels and aircraft
used, or intended to be used, in international traffic for the transport of
persons for remuneration or for the industrial or commercial transport of
goods, whether or not for remuneration.
79. “stores” means :
- stores for consumption; and
- stores to be taken away;
80. “substantial transformation criterion”
means the criterion according to which origin is determined by regarding as the
country of origin the country in which the last substantial manufacturing or
processing, deemed sufficient to give the commodity its essential character, has
been carried out.
81. “temporary admission” means
the Customs procedure under which certain goods can be brought into a Customs
territory conditionally relieved totally or partially from payment of import
duties and taxes; such goods must be imported for a specific purpose and must
be intended for re-exportation within a specified period and without having
undergone any change except normal depreciation due to the use made of them.
82. “temporary storage of goods”
means the storing of goods under Customs control in premises and enclosed or
unenclosed spaces approved by the Customs (hereinafter called temporary stores)
pending lodgement of the Goods declaration.
83. “the carriage of goods
coastwise procedure” means the Customs procedure
under which :
- goods in free circulation, and
- imported goods that have not been declared under the condition that they must be transported in a vessel other than the importing vessel in which they arrived in the Customs territory are loaded on board a vessel at a place in the Customs territory and are transported to another place in the same Customs territory where they are then unloaded.
84. “the Universal Postal Union”
means the inter-governmental organization founded in 1874 by the Treaty of Bern
as the “General Postal Union” which, in 1878, was renamed the “Universal Postal
Union (UPU)” and which since 1948 has been a specialized agency of the United Nations.
85. “third party”
means any person who deals directly with the Customs, for and on behalf of
another person, relating to the importation, exportation, movement or storage
of goods.
86. “transhipment”
means the Customs procedure under which goods are transferred under Customs
control from the importing means of transport to the exporting means of
transport within the area of one Customs office which is the office of both
importation and exportation.
87. “transport-unit” means :
a.
containers having an internal
volume of one-cubic metre or more, including demountable bodies; road vehicles,
including trailers and semi-trailers;
b.
railway coaches or wagons;
c.
lighters, barges and other
vessels; and
d.
aircraft.
88. “traveller” means:
( 1) any person who temporarily enters the territory of a country in
which he or she does not normally reside (“non-resident”) or who leaves that
territory; and
( 2) any person who leaves the territory of a country in which he or she
normally resides (“departing resident”) or who returns to that territory
(“returning resident”);
Source
: Revised Kyoto Convention (RKC)
