Customs & Compliance Glossary
Customs clearance and trade compliance — HS codes, AEO, free trade zones and the frameworks that govern goods crossing borders.
A
ACE (Automated Commercial Environment)Automated Commercial Environment
The US single-window system for filing import and export data with CBP and partner government agencies.
AD Code RegistrationAuthorised Dealer Code
Registering the bank's Authorised Dealer code at a port so an exporter can file Shipping Bills and receive proceeds.
Advance Authorisation (AA)Advance Authorisation
A DGFT scheme allowing duty-free import of inputs that are physically incorporated into export products.
AEOAuthorised Economic Operator
A trusted-trader status granted by customs to operators meeting compliance and security standards.
Al Nadeeb (Qatar Single Window)
Qatar's electronic customs clearance single-window system for lodging declarations and permits.
Article 23 Import VAT Deferment (Netherlands)
A Dutch licence letting importers defer import VAT to their periodic VAT return instead of paying it at the border.
ATA Carnet
An international customs document allowing temporary import/export of goods without paying duty.
Australian Trusted Trader (ATT)Australian Trusted Trader
Australia's Authorised Economic Operator programme, giving accredited businesses streamlined customs benefits.
B
B3 Customs Coding Form (Canada)
Canada's traditional import accounting declaration, being replaced by the CARM Commercial Accounting Declaration.
Bahrain CustomsCustoms Affairs (Bahrain)
Bahrain's customs authority, clearing goods under the GCC framework via the OFOQ single window.
Bahrain VAT
Bahrain's value-added tax, charged on domestic supplies and imports, at a standard 10%.
Bank Guarantee
A bank's promise to pay a beneficiary if its customer fails to meet an obligation, used to secure trade and contracts.
Bayan
The Saudi customs declaration, lodged through Fasah to assess duty and VAT and clear goods.
Bayan (Oman Customs System)
Oman's electronic customs clearance single-window system for lodging declarations and permits.
Belgian CustomsGeneral Administration of Customs and Excise
Belgium's customs authority, clearing goods under the EU Union Customs Code at a major European gateway.
Bill of Entry (BOE)Bill of Entry
The import declaration filed on ICEGATE for goods imported into India, assessing duty and IGST.
Bill of Exchange
A written order requiring one party to pay a fixed sum to another on demand or at a set future date.
Bonded Warehouse
A customs-controlled facility where imported goods are stored without paying duty until they are withdrawn.
Brazil Import Taxes (II, IPI, ICMS, PIS/COFINS)
The layered federal and state taxes on imports into Brazil that make importing complex and costly.
C
Canada Border Services Agency (CBSA)Canada Border Services Agency
Canada's border and customs authority, clearing goods, assessing duties and taxes, and enforcing trade rules.
CARM (CBSA Assessment and Revenue Management)CBSA Assessment and Revenue Management
Canada's modernised system for how importers register, post security and account for customs duties and taxes.
Cash in Advance
A trade payment where the buyer pays before goods are shipped — the most secure method for the exporter.
CCC Mark (China Compulsory Certificate)China Compulsory Certificate
China's mandatory conformity mark that many products must carry to be imported, sold or used in China.
CE MarkingConformité Européenne
The mark showing a product meets EU health, safety and environmental requirements and may be sold across the European Economic Area.
CEPA (Mainland–Hong Kong)Closer Economic Partnership Arrangement
The free-trade arrangement giving Hong Kong-origin goods and services preferential, tariff-free access to mainland China.
Certificate of Origin (CO)
A document certifying the country where goods were manufactured, used for tariffs and trade-agreement eligibility.
China Customs (GACC)General Administration of Customs of China
China's customs authority, which supervises all imports and exports and collects duties and import taxes.
China International Trade Single Window
China's unified electronic platform for submitting customs and cross-agency declarations for trade.
China Pilot Free Trade Zone (FTZ)Pilot Free Trade Zone
Designated zones in China offering liberalised trade, investment and customs treatment to test reforms.
CoCCertificate of Conformity
The certificate proving a shipment meets the destination country's standards — required to clear customs under a conformity programme.
Colón Free Zone
A vast free trade zone at the Atlantic end of the Panama Canal, a major re-export and distribution hub for the Americas.
Commercial Invoice
The seller's bill for the goods — the primary document for payment and the basis for customs valuation and duty.
Consular Invoice
An invoice certified by the destination country's consulate, required by some countries to control imports and valuation.
Cross-Border E-Commerce (China CBEC)Cross-Border E-Commerce
China's special customs and tax regime for retail e-commerce imports, using bonded and direct models.
Customs Bond
A financial guarantee that an importer will pay the duties, taxes and penalties owed to customs.
Customs Broker
A licensed professional or company that handles customs entry filings on behalf of importers and exporters.
Customs Entry
The formal declaration to customs that legally imports goods, providing the details to assess duty and release cargo.
Customs K-Forms (Malaysia)
Malaysia's standard customs declaration forms — K1 for imports, K2 for exports, and others.
Customs Transit
A procedure allowing goods to move under customs control between points with duties suspended until final clearance.
Customs Valuation
Determining the value of imported goods on which duties and taxes are assessed, usually the transaction value.
D
De Minimis
The value threshold below which imported goods are exempt from duty and often import tax.
Declaration of Conformity (DoC)Declaration of Conformity
The document in which a manufacturer declares, under its own responsibility, that a product meets the applicable regulations and standards.
Declared Value
The value of the goods stated by the shipper, used for customs assessment or to raise a carrier's liability limit.
Deferred GST (DGST)Deferred Goods and Services Tax
An ATO scheme letting approved importers defer GST on imports to their next BAS instead of paying at the border.
DELTA (French Customs System)
France's electronic customs clearance system for lodging and processing import and export declarations.
Designated Zone (VAT)
A UAE free zone that meets set criteria to be treated as outside the UAE for VAT purposes on goods.
DGFT (Directorate General of Foreign Trade)Directorate General of Foreign Trade
The Indian body that sets Foreign Trade Policy, issues the IEC and runs export-promotion schemes.
Djibouti Customs
Djibouti's customs authority, clearing goods and managing the large transit trade to Ethiopia.
Djibouti International Free Trade Zone (DIFTZ)
One of Africa's largest free trade zones, a duty-free logistics and re-export platform for the Horn of Africa.
Documentary Collection
A payment method where banks handle shipping documents, releasing them to the buyer against payment or acceptance.
Dubai Trade
The single-window portal integrating Dubai Customs, DP World ports and the free zones for all trade transactions.
Dutch Customs (Douane)
The Netherlands customs authority, part of the Tax Administration, clearing goods under the EU Union Customs Code.
Dutiable Commodities (Hong Kong)
The only four goods that attract excise duty in duty-free Hong Kong: liquor, tobacco, hydrocarbon oil and methyl alcohol.
Duty Drawback
A refund of customs duties paid on imported goods that are subsequently re-exported or used to make exports.
E
Egyptian Customs Authority
Egypt's customs authority, clearing imports and exports and collecting duties and VAT via the NAFEZA single window.
ET 14000 Import VAT Deferment (Belgium)
A Belgian licence letting importers defer import VAT to their VAT return instead of paying it at the border.
F
Fasah
Saudi Arabia's national trade single window, connecting customs, ports and agencies for cargo clearance.
Form MNigeria Import Declaration (Form M)
Nigeria's mandatory electronic declaration of intent to import, filed through a bank before goods are shipped.
Free Port
A port or zone where goods can be landed, stored and re-exported without normal customs duties applying.
Free Trade Agreement (FTA)Free Trade Agreement
A treaty between countries that reduces or removes tariffs and barriers on trade between them.
Free Trade Zone (FTZ)
A designated area where goods can be imported, stored, processed and re-exported without normal customs duties.
French Customs (Douane)Direction Générale des Douanes et Droits Indirects
France's customs authority (DGDDI), clearing goods under the EU Union Customs Code via the DELTA system.
French Import VAT Reverse Charge
France's system (since 2022) of accounting for import VAT on the VAT return instead of paying it at the border.
Full Import Declaration (FID / N10)Full Import Declaration
The ICS declaration for goods imported into Australia over AUD 1,000, assessing duty and GST.
Fumigation Certificate
A certificate confirming cargo or its packaging has been fumigated against pests, often required for import clearance.
G
G-MarkGulf Conformity Marking (GCC)
The GCC conformity mark showing a regulated product meets Gulf technical regulations — similar in concept to CE marking.
GCC Common Customs Tariff
The common external customs duty — generally 5% — applied across GCC states, including the UAE.
General Order (GO)General Order
The status of imported goods taken into custody by customs when not cleared or collected within the allowed time.
GOEICGeneral Organization for Export and Import Control (Egypt)
Egypt's import-control authority — factory registration and inspection are required before regulated goods can be imported.
Golden Tax System & Fapiao
China's state VAT-invoicing system, under which official "fapiao" invoices are issued and validated.
GST (New Zealand)Goods and Services Tax
New Zealand's broad-based value-added tax, charged at 15% on most goods and services and on imports.
GST/HST (Canada)Goods and Services Tax / Harmonized Sales Tax
Canada's value-added consumption tax, charged federally (GST) and, in some provinces, harmonized with provincial tax (HST).
H
Hong Kong Customs & ExciseCustoms and Excise Department
Hong Kong's customs authority, enforcing trade controls, excise on dutiable goods and intellectual-property protection.
Hong Kong Free Port
Hong Kong's status as a duty-free port levying no customs tariff on general imports and exports.
Hong Kong Trade Declaration (TDEC)
The import/export declaration Hong Kong traders must lodge for statistics, with a small declaration charge.
HS CodeHarmonized System Code
The international standardised numeric code that classifies traded products for customs duty, statistics and regulation.
I
ICEGATE (Indian Customs EDI Gateway)Indian Customs Electronic Data Interchange Gateway
India's national portal for electronic filing of customs documents — Bills of Entry, Shipping Bills and more.
ICS (Integrated Cargo System)Integrated Cargo System
The Australian Border Force's electronic system through which all import and export cargo is reported and cleared.
IGST on ImportsIntegrated Goods and Services Tax
The Integrated GST levied on imported goods in India, in addition to Basic Customs Duty.
IMMEX (Maquiladora Program)
Mexico's program letting manufacturers import inputs duty- and VAT-deferred to produce goods for export.
Import Declaration Form (IDF)
A pre-import document required in Kenya (and similar East African markets) declaring an intended import.
Import Export Code (IEC)Importer-Exporter Code
The mandatory DGFT-issued code every Indian business needs to import or export.
Import VAT (UAE)Value Added Tax on imports
The 5% VAT on goods imported into the UAE, usually accounted for by reverse charge on the importer's VAT return.
Importer Security Filing (ISF / 10+2)Importer Security Filing
A US advance data requirement for ocean imports, filing 10 data elements before cargo loads at origin.
Indonesia Customs (Bea Cukai)Directorate General of Customs and Excise
Indonesia's customs authority (DJBC / Bea Cukai), clearing imports and exports and collecting duties and excise.
Indonesia National Single Window (INSW)
Indonesia's platform for submitting customs and cross-agency trade declarations and permits electronically.
Indonesian VAT (PPN)Pajak Pertambahan Nilai
Indonesia's value-added tax, charged on imports and domestic supplies of goods and services.
Inward Processing
A customs relief allowing imported goods to be processed duty-free if the finished products are re-exported.
K
KEBSKenya Bureau of Standards
Kenya's national standards body — runs the import PVoC programme and issues the Import Standardization Mark.
Kenya Revenue Authority (KRA)
Kenya's revenue and customs authority, clearing goods and collecting duties and VAT on imports.
Kenya TradeNet (KenTrade)
Kenya's national electronic single window for trade declarations and permits, operated by KenTrade.
Kuwait CustomsKuwait General Administration of Customs
Kuwait's customs authority, clearing goods under the GCC common customs framework.
Kuwait Single Window
Kuwait's electronic platform for lodging customs declarations and trade permits with all relevant agencies.
L
LARTAS (Indonesia Restricted Goods)Larangan dan Pembatasan
Indonesia's regime of prohibited and restricted goods requiring permits or licences before import or export.
Letter of Credit (L/C)Letter of Credit
A bank's undertaking to pay the seller once shipping documents proving compliant shipment are presented.
Licensed Manufacturing Warehouse (LMW)Licensed Manufacturing Warehouse
A Malaysian customs facility letting export manufacturers import inputs and produce goods with duties suspended.
M
Major Exporter Scheme (MES)Major Exporter Scheme
A Singapore GST scheme that suspends import GST for approved businesses that import and export substantially.
Mexican Customs (ANAM)Agencia Nacional de Aduanas de México
Mexico's customs authority, clearing goods and collecting duties and VAT, working with the SAT tax administration.
Mexican VAT (IVA)Impuesto al Valor Agregado
Mexico's value-added tax, charged on domestic supplies and on imports (with relief for IMMEX inputs).
Mirsal 2
Dubai Customs' electronic declaration and clearance system, through which all Dubai customs declarations are processed.
MPI Biosecurity (New Zealand)Ministry for Primary Industries
New Zealand's strict border biosecurity regime, protecting its agriculture from pests and disease.
N
NAFDAC (Nigeria)National Agency for Food and Drug Administration and Control
Nigeria's regulator for food, drugs and related products, whose registration is required to import them.
NAFEZA (Egypt Single Window)
Egypt's national single window for trade, including the mandatory Advance Cargo Information (ACI) system.
New Zealand Customs Service
New Zealand's customs authority, clearing goods, collecting duties and GST, and protecting the border.
Nigeria Customs Service (NCS)Nigeria Customs Service
Nigeria's customs authority, clearing goods and collecting duties and VAT at Africa's largest economy.
O
Oman CustomsDirectorate General of Customs (Royal Oman Police)
Oman's customs authority, clearing goods under the GCC framework via the Bayan clearance system.
Open Account
A trade payment arrangement where goods are shipped and delivered before payment is due — favourable to the buyer.
P
Packing List
A document detailing how a shipment is packed — contents, quantities, weights and dimensions of each package.
Pedimento (Mexico Customs Declaration)
Mexico's official customs declaration, filed by a customs broker to import or export goods.
PIB (Indonesia Import Declaration)Pemberitahuan Impor Barang
Indonesia's import declaration document, lodged to Customs to clear imported goods and assess duties and taxes.
Proforma Invoice
A preliminary invoice sent before shipment, quoting the goods, terms and price so the buyer can commit and arrange payment.
PSIPre-Shipment Inspection
Inspection of goods in the exporting country before shipment — historically to verify price, quantity and quality for customs.
PVOCPre-Export Verification of Conformity
A programme that inspects and tests goods in the exporting country before shipment, to prove they meet the importing country's standards.
Q
Qatar Customs (General Authority of Customs)
Qatar's customs authority, clearing goods under the GCC common customs framework via the Al Nadeeb system.
R
RADAR (Brazil Importer Licence)
The Brazilian authorization a company must obtain from Receita Federal before it can import or export via Siscomex.
Re-export
Goods imported into the UAE and then exported again — the engine of Dubai's entrepôt trade.
REACHRegistration, Evaluation, Authorisation and Restriction of Chemicals
The EU regulation governing chemical substances — importers must register substances and manage restricted and hazardous ones.
Receita Federal (Brazil)Receita Federal do Brasil
Brazil's federal revenue and customs authority, administering import/export clearance, duties and taxes.
ROCARS (Road Cargo System)Road Cargo System
Hong Kong's system for lodging advance electronic cargo information on road cargo crossing the Mainland boundary.
RoDTEPRemission of Duties and Taxes on Exported Products
An Indian export incentive that refunds embedded duties and taxes not otherwise credited, as transferable e-scrips.
RoHSRestriction of Hazardous Substances
The EU directive restricting hazardous materials in electrical and electronic equipment — part of CE marking for electronics.
Royal Malaysian Customs (JKDM)Jabatan Kastam Diraja Malaysia
Malaysia's customs authority, administering import/export duties, SST, excise and the uCustoms system.
Rules of Origin
The criteria that determine a product's country of origin, deciding tariffs, trade-agreement eligibility and trade measures.
S
SABERSaudi Product Safety Programme (SASO)
Saudi Arabia's online platform for obtaining the Certificates of Conformity required to import regulated products.
SAD 500 (South Africa Customs Declaration)Single Administrative Document 500
South Africa's standard customs declaration form for clearing imports, exports and transit goods.
Sales & Service Tax (SST, Malaysia)Sales and Service Tax
Malaysia's consumption tax — a sales tax on goods and a service tax on services — which replaced GST in 2018.
SARS Customs (South Africa)South African Revenue Service
South Africa's customs authority within SARS, clearing goods and collecting duties and VAT on imports.
SASO (Saudi Standards, Metrology and Quality Organization)Saudi Standards, Metrology and Quality Organization
Saudi Arabia's national standards body, which sets product regulations and owns the SABER conformity platform.
Saudi Certificate of Conformity (PCoC / SCoC)Certificate of Conformity
The product and shipment conformity certificates, obtained via SABER, that regulated goods need to clear Saudi customs.
Saudi Special Economic Zone (SEZ)Special Economic Zone
Vision 2030 zones in Saudi Arabia offering customs, tax and regulatory incentives to attract logistics and industry.
Saudi VATValue Added Tax
Saudi Arabia's 15% VAT, administered by ZATCA, including VAT on imports and mandatory e-invoicing.
Section 321 De Minimis (US)
The US rule allowing low-value shipments (up to US$800) to enter duty- and tax-free with simplified clearance.
Self-Assessed Clearance (SAC)Self-Assessed Clearance
A simplified ICS clearance for low-value imports into Australia of AUD 1,000 or less.
SFDA (Saudi Food and Drug Authority)Saudi Food and Drug Authority
The Saudi regulator whose approval is required to import food, drugs, medical devices and cosmetics.
Shipping Bill
The export declaration filed on ICEGATE for goods exported from India.
Singapore Customs Permit
The TradeNet approval required to import, export, tranship or move goods in Singapore.
Singapore Free Trade Zone (FTZ)Free Trade Zone
Designated zones at Singapore's ports and airport where goods can be stored, transhipped and re-exported free of duty and GST.
Siscomex (Brazil)Sistema Integrado de Comércio Exterior
Brazil's integrated foreign-trade system for registering and processing imports and exports, now via the Portal Único.
SONCAPStandards Organisation of Nigeria Conformity Assessment Programme
Nigeria's mandatory conformity programme for regulated imports — the route to a SONCAP Certificate (Nigeria's CoC).
South Africa VAT
South Africa's value-added tax, charged on domestic supplies and on imported goods at the border.
Special Economic Zone (SEZ)Special Economic Zone
A duty-free enclave in India treated as foreign territory for trade, with tax and procedural benefits.
Supply Chain Finance (SCF)Supply Chain Finance
Financing techniques that let suppliers get paid early while buyers extend payment terms, using the buyer's credit.
T
TANCIS (Tanzania Customs System)Tanzania Customs Integrated System
Tanzania's electronic customs clearance system for lodging and processing import, export and transit declarations.
Tanzania Customs (TRA)Tanzania Revenue Authority — Customs and Excise
Tanzania's customs authority, clearing goods and collecting duties and VAT via the TANCIS system.
Tanzania VAT
Tanzania's value-added tax, charged on domestic supplies and imports, collected at the border with duty.
Tariff
A tax imposed on imported (or exported) goods, set by the tariff schedule against the HS code.
Tariff Classification
Assigning goods the correct HS code, which determines duty rates, controls and trade statistics.
Tariff Concession Order (TCO)Tariff Concession Order
An ABF instrument allowing duty-free import of goods with no substitutable Australian-made equivalent.
Temporary Admission
A customs procedure letting goods enter the UAE temporarily without paying duty, to be re-exported later.
Thai Customs Department
Thailand's customs authority, administering duties, VAT collection at import, and paperless e-Customs clearance.
Thailand Board of Investment (BOI)Board of Investment
Thailand's investment-promotion agency, granting tax holidays and duty exemptions to promoted businesses.
Thailand Free Zone
Customs-controlled zones in Thailand where goods enjoy duty and tax privileges for industrial and commercial use, mainly for export.
Thailand National Single Window (NSW)National Single Window
Thailand's platform for submitting trade declarations and permits electronically to Customs and all relevant agencies.
TIR CarnetTransports Internationaux Routiers
An international customs transit document letting sealed road cargo cross multiple borders with duties suspended.
Trade Finance
The financial products and services that fund and de-risk international trade between buyers and sellers.
TradeFIRSTTrade Facilitation & Integrated Risk-based System
Singapore Customs' single assessment that grades a company's trade compliance and unlocks facilitation benefits and schemes.
TradeNet
Singapore's national single window for submitting import, export and transhipment declarations to all trade agencies at once.
U
UAE Customs Declaration
The declaration lodged (via Mirsal) to import, export, re-export, tranship or temporarily admit goods in the UAE.
UAE Free Zone
A designated duty-free area in the UAE offering suspended customs duty, tax benefits and simplified trade.
uCustoms
Malaysia's national end-to-end customs clearance and single-window system.
US Customs and Border Protection (CBP)US Customs and Border Protection
The United States border and customs authority, clearing imports, collecting duties and enforcing trade and security rules.
USMCA (US-Mexico-Canada Agreement)United States-Mexico-Canada Agreement
The North American free-trade agreement that replaced NAFTA, giving qualifying goods tariff-free access across the three countries.
V
Vietnam CustomsGeneral Department of Vietnam Customs
Vietnam's customs authority, clearing goods and collecting duties and VAT, mainly through the VNACCS system.
Vietnam VAT
Vietnam's value-added tax, charged on domestic supplies and on imports, collected at the border with duty.
VNACCS/VCIS (Vietnam)Vietnam Automated Cargo Clearance System
Vietnam's automated customs clearance and information system for processing import and export declarations.
Z
ZATCA (Zakat, Tax and Customs Authority)Zakat, Tax and Customs Authority
Saudi Arabia's single authority for customs, VAT, excise, zakat and e-invoicing.
Zero-GST Warehouse (ZGS)Zero-GST Warehouse Scheme
A Singapore Customs scheme letting non-dutiable imported goods be stored with GST suspended until removed for local use.
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