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Trade Terms (Glossary) • Combined Nomenclature
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Incoterms
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WORLD
TRADE DOCUMENTATION: Customs
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Foreign trade
is ruled by the principle of free trade and only in the case of some products
is there prior statistical vigilance. In order to determine the commercial
regime applicable to each product, it is necessary to know its tariff sector
and the
country of destination.To classify a product by tariff is to assign it one of the codes of the nomenclature in use, applying some precise rules. The Customs Tariff is made up of the tariff nomenclature (made up by chapters, sections and sub-sections).
Based upon the Combined Nomenclature and the tariff, the Commission of the European Community has established an Integrated Tariff for the European Community which includes, apart from the codification provided by the combined nomenclature, complementary sub-divisions called sub-sectors, necessary for the designation of those products that are subject to special measures.
The identification of the sectors and sub-sectors is carried out by means of a code featuring 11 numbers and a letter. The code is used for completing the DUA form.
| Customs Duties / Tariff | 
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| This is the obligation that must be paid by an importer in order to introduce a product into his territory. It has a double purpose: collection of funds and protection. The customs authorities are entrusted with applying the tariffs to foreign trade operations. A product is the object of 'dumping' when its export price to a country is less than the normal value of a similar product. The normal value that is considered is the commercial price in the country of origin (the internal price). | |
| Current european legislation |
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| Regulation 384/96, of the Council, dated 22 December1995, regarding imports that are the object of dumping (DOCE L 56 6.3.96). Decision 2277/96/CECA of the Commission, dated 28 November 1996 regarding imports of CECA products that are the object of dumping (DOCE L 308 29.11.96). Regulation 3284/94, of the Council, dated 22 December1994, regarding the defence against subsidised imports (DOCE L 349 31.12.94). | |
| Free port |
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| This is a territory that enjoys exemptions and refunds of customs duties. Cargo may be loaded or unloaded in this territory. In Spain: Ceuta, Melilla and Canary Islands. | |
| Bonded warehouse | |
| These are areas controlled by customs authorities in which products are not subject to import duties. They are used above all when an importer does not know where the final destination of a product will be. The same operations are allowed in the Free Trade Zones. In Spain, the maximum time that a product may remain in a bonded warehouse is five years. | |
| Free trade zone |
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| Any national enclave created by the competent
authorities of each Member State of the European Union, with the aim of considering
any products contained therein as though they were not to be found in any customs
territory in the Community for the purposes of the application of customs duties,
restrictions or any other form of taxation. Products of any type, in any quantity
and from any country of origin or destination are allowed in a Free Trade Zone.
One contingency is the eventual limit on exporting or importing a product up to
a particular amount, or during a determined period of time. There are three types
of contingencies: Tariff:During a period of time, imports and exports are not subject to customs duties. Quantitative: When it is forbidden to import or export: - A specific quantity of product, or - During a particular period of time a type of product, or - Both prohibitions together. Maximum tariff limit [PLAFOND]: This is a combination of both of the above. |
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| Tariff suspensions |
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| This is a political commercial measure that allows for the exemption of the payment of customs tariffs for inputs imported when there is no production of the particular product in the community. The classification of products, for customs purposes, is the basis that allows the type of duty applicable to each product to be individually identified, in accordance with the group in which it is classified. | |
| Harmonized system for designating and codifying products |
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| This is a codification system to identify all
products and satisfy the needs of international commerce. The Community Customs Code, in force since 1-1-1994, states that it is an obligation for every shipper that introduces a product into the Community customs territory, to present said product to the customs authorities, as well as make a Summary Declaration or present a Manifest, which es a list of the products off-loaded. It should be emphasised that this document is not the Packing List. The products remain under the control of the customs authorities whilst they await a final destination. This situation is known as Temporary Deposit. |
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| Independent members states of the G.S.P (Generalized Systems of Preferences) |
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| The Generalized System of Preference(SGP), is
the result of the efforts made worldwide, with the launching in 1961 of the First
Decade of the United Nations for Development, in order to foster better cooperation
of the industrialized countries and the countries in the process of development.
It was used for the first time in the European Community, on 1 July 1971. The SGP has as fundamental objective to provide fiscal exhoneration to imports in industrialized countries, for products from the less developed countries, without any reciprocity from the former. The scheme is characterized by being as open as possible and ensuring the conservation of a greater flexibility for application. In addition, it presents a differentiated regime if dealing with agricultural, textile or industrial products. For agricultural products, according to their sensibility, the preferential margin varies from a more or less strong reduction of the duty right down to complete exemption. For textile and industrial products, save some exceptions, the less developed countries will benefit from the exemption, without limit in the amount or quantity. EAST EUROPE (070) Albania, (072) Ukrania, (073) Byelorrussia, (074) Moldavia, (075) Russia, (076) Georgia, (077) Armenia, (079) Kazajstan, (080) Turkmenistan, (081) Uzbekistan, (082) Tayikistan, (083) Kirguizistan, AFRICA (204) Morocco, (208) Argelia, (212) Tunisia, (216) Lybia (*), (220) Egypt, (224) Sudan (2), (228) Mauritania (2), (232) Mali (2), (236) Burkina Faso(2), (240) Niger (2), (244) Chad (2), (247) Republic of Green Cape (2), (248) Senegal, (252) Gambia (2), (257) Guinea-Bissau (2), (260) Guinea (2), (264) Sierra Leona (2), (268) Liberia (2), (272) Ivory Coast, (276) Ghana, (280) Togo (2), (284) Benin (2), (288) Nigeria, (302) Cameroon, (306) República Centroafricana (2), (310) Ecuatorial Guinea (2), (311) Saint Tomé y Príncipe (2), (314) Gabon, (318) Congo, (322) Zaire (2), (324) Rwuanda (2), (328) Burundi (2), (330) Angola, (334) Ethiopia (2), (336) Eritrea, (338) Yibuti (2), (342) Somalia (2), (346) Kenya, 350) Uganda (2), (352) Tanzania (2), (355) Seychelles and dependencies, (366) Mozambique (2), (370) Madagascar (2), (373) Mauricio, (375) Comores (2), (378) Zambia (2), (382) Zimbabwue, (386) Malaui (2), (388) Southafrica, (389) Namibia, (391) Botswuana (2), (393) Suazilandia, (395) Lesotho (2) CENTRAL AMERICA AND CARIBBEAN ISLANDS (412) Mexico, (416) Guatemala, (421) Belice, (424) Honduras, (428) El Salvador, (432) Nicaragua, (436) Costa Rica, (442) Panama, (448) Cuba, (449) San Cristóbal y Nieves, (452) Haiti (2), (453) Bahamas, (456) Domican Republic, (459) Antigua and Barbuda, (460) Dominica, (464) Jamaica, (465) Saint Lucia, (467) Saint Vicente, (469) Barbados, (472) Trinidad and Tobago, (473) Granada SOUTH AMERICA (480) Colombia (3), (484) Venezuela (3), (488) Guayana, (492) Surinam, (500) Ecuador (3), (504) Peru (3), (508) Brazil, (512) Chile, (516) Bolivia (3), (520) Paraguay, (524) Uruguay ASIA / PACIFIC (664) India, (666) Bangladesh (2), (667) Maldivas (2), (669) Sri Lanka, (672) Nepal (2), (675) Buthan (2), (676) Byrmania (Myanmar) (2), (680) Thailand, (684) Laos (2), (690) Vietnam, (696) Kampuchea (2), (700) Indonesia, (701) Malasya, (703) Brunei (*), (706) Singapur (*), (708) Philippines, (716) Mongolia, (720) China, (728) South Korea (*), (801) Papua New Guinea, (803) Nauru (*), (806) Solomon Islands (2), (807) Tuvalu (2), (812) Kiribati (2), (815) Fiyi, (816) Vanuatu (2), (817) Tonga (2), (819) East Samoa (2), (823) Micronesia Federal States, (824) Republic of Marshall Islands, (825) Palau |
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| Dependent members sates of the S.P.Q. |
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| (044) Gibraltar, (329) Saint Elena and Dependencies, (357) British territories of Indic Ocean, (377) Mayotte, (406) Groenlandia, (408) Saint Peter and Miquelon, (413) Bermudas, (Anguila, (454) Turk Islands and Caicos, (457) USA Virgin Islands, (461) British Virgin Islands, (463) Caiman Islands, (473) Macao, (474) Aruba, (478) Netherland Antilles, (529) Falkand Islands and Dependencies, (740) Hong Kong (*), (802) Australian Oecanics, (809) New Caledonia, (810) American Oceanies, (811) Waliis and Futuna Islands, (813) Pitcairn Islands, (814) New Zealand Oecanics, (822) French Polynesia, (890) Polar Regions | |
The value in customs of a merchandise determines the base for the application of the tariffs (Ad Valorem).
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