Dictionary of forwarding terms
To facilitate the communication process, we encourage you to read the glossary of forwarding terms, which will help you understand the terms of the contract and provisions in the forwarding contract.
AEO
AGREX
an export license for agri-food products, issued at the request of a party by the President of the Agricultural Market Agency.
AGRIM
an import permit for agri-food products, issued at the request of a party by the President of the Agricultural Market Agency.
C
For goods whose Community status can be demonstrated. Goods in free circulation within the European Union.
CBTD
Safe Data Transmission Center based in the Customs Chamber in Krakow.
CELINA
CITES
CVED
Community Veterinary Certificate for entry and transport.
DUTY
ADMISSION TO TRADING
CUSTOMS CONTROL
activities carried out by customs authorities to ensure compliance with the provisions of customs law and other provisions applicable to goods under customs supervision.
CUSTOMS DEBT
an obligation by law to pay import duty (import customs debt) or export duty (export customs debt) in respect of the goods.
DEBTOR
any person liable for the payment of the amount of the customs debt.
EAD
Export Accompanying Document.
ECS
Export Control System used in the customs administration to record and process data from declarations and customs documents concerning goods taken out of the customs territory of the European Community.
EORI
The Community Economic Operators' Registration and Identification - EORI is one of the components of the electronic customs environment created in the European Union (EU) under the e-Customs program - i.e. "paperless" environment for customs and trade in the EU. Entrepreneurs are subject to single registration in the EORI system and are assigned a unique EORI identification number. Entrepreneurs are obliged to use this single EORI number, recognized throughout the EU, in all customs transactions and activities within the EU, for which their identifier is required. In Poland, a general rule has been adopted to build an entrepreneur's EORI number based on the NIP number.
INDIRECT EXPORT
consists in the delivery of goods by a Polish supplier to an EU buyer in order to export the goods outside the EU.
ECONOMIC CUSTOMS PROCEDURES
The concept relates to the following procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing. The economic procedures (except the outward processing procedure) relate only to non-Community goods as defined in Art. 4 sec. 8 WKC. On the other hand, only goods having the customs status of Community goods may be the subject of the outward processing procedure. These are the procedures for which the permission of the head of the customs office is required.
GRN
comprehensive guarantee number assigned by the customs service, both for security in transit and in other customs procedures.
ICS
Import Control System used in the customs administration to register, process and handle the entry summary declaration and to notify about the arrival of goods to the customs office of entry.
IE 504
acceptance of the rectification of the application.
IE 505
rejection of the rectification of the application.
IE 507
notification of the presentation of goods at UWA, sent electronically by the person presenting the goods for removal or completed on the basis of data from the person presenting the goods.
IE 508
rejection of the notification of the arrival of the goods at the border.
IE 509
decision on invalidation of the application (upon application or ex officio) or information on rejection of the application for invalidation of the application.
IE 514
application for invalidation of the application.
IE 515
export declaration.
IE 515 with MRN no
request for rectification of the declaration.
IE 518
a message on the control results sent from the UWA to the UWU, informing about the exit of goods from the customs territory of the Community or their detention at UWA.
IE 521
rejection of route change. The message contains information about the refusal to further handle the notification about the arrival of goods to the border in the System. It is passed back to the entity presenting the goods at the border.
IE 522
the message contains a refusal to consent to the exit from the customs territory of the goods covered by the notification of the arrival of the goods to the border. It is returned to the entity presenting the goods at the border when the discrepancies found during the inspection are so significant that the shipment cannot be released for exit.
IE 525
information about the consent to the exit of the goods, to which the notification of the arrival of the goods to the border relates. It is passed back to the entity presenting the goods at the border.
IE 528
information about the acceptance of the application.
IE 529
information on the release of goods (in the simplified procedure - with attached EAD in pdf format).
IE 547
export manifest - when storing goods, a collective message confirming the exit of goods.
IE 548
information on the acceptance or rejection of the export manifest. It is forwarded back to the entity responsible for the goods at the place of storage at the border.
IE 551
refusal to release goods for export.
IE 560
inspection notification sent from UWU.
IE 561
information about the decision made by a customs officer to control the declaration at UWA. It is returned to the entity presenting the goods at the border (except when the goods are not on the premises of the customs office).
IE 599
a message confirming the removal of goods; sent from UWU to the exporter / declarant.
INTRASTAT
system of statistics of trade turnover between the Member States of the European Union. The INTRASTAT system has been operating in Poland since May 1, 2004. This system, functioning in the European Union since 1993, is a tool for entrepreneurs in a European Union member state to provide information on imports or exports of goods to other countries belonging to the Community. In addition, the INTRASTAT system is used to collect this data by authorized state authorities, their control, processing and sharing with other authorized entities. The information collected in this way is then compared with the information declared by the same people in their VAT tax returns. In Poland, the Polish Customs Administration is responsible for collecting, processing, controlling and transferring data. The main partner of the Polish Customs Administration in the field of INTRASTAT system methodology and the recipient of the data is the Central Statistical Office.
ISZTAR 2
The Integrated Customs Tariff System ISZTAR is a reference system fully compatible with the TARIC system, providing up-to-date tariff data for the CELINA Customs Declaration Handling System. The scope of data includes: - goods nomenclature (CN nomenclature, TARIC nomenclature, system of additional codes), - duty rates (erga omnes, preferential) - restrictions (EU integrated in TARIC) - tariff quotas and tariff ceilings (erga omnes and preferential) - suspensions Customs - VAT and excise duties The database of the system is constantly updated with data from the TARIC system managed by DG TAXUD in Brussels, as well as with national data on national taxes and restrictions. The above data is extended by: - legal notes for sections and departments - the lists of bands are available in the system tariff browser for information purposes. Domestic restrictions and non-tariff measures will be successively integrated with the TARI C system in the ISZTAR system database. The ISZTAR Integrated Customs Tariff System is a reference system fully compatible with the TARIC system, providing current tariff data for the CELINA Customs Declaration Handling System.
TARIFF CALCULATOR
it is used for the preliminary calculation of customs duties that must be paid in the case of foreign trade. The same mechanism is used by the CELINA system when the economic operator presents the SAD document to the customs office.
THE KEY TO SECURE DATA TRANSMISSION
cryptographic data for electronic signature and its verification. It is a key pair in asymmetric cryptography. The private key for affixing an electronic signature and the public key that is used to verify this signature. Similarly to the login and password, the pair of the above-mentioned keys is used to establish the identity of a person in electronic operations and (which is not provided by the login and password) to confirm the integrity of the signed data (whether they have been changed).
CUSTOMS CODE
The Community Customs Code is the most important source of customs law in the European Union, announced by Council Regulation No. 2913/92 of October 12, 1992 establishing the Community Customs Code (CCC); sometimes referred to as the Customs Constitution. From 1.5.2004, this regulation became the law in force in Poland.
CUSTOMS CONTROL
special activities: verification of goods, control of the possession and verification of documents, control of accounting and other documents of enterprises, control of means of transport, control of luggage and other goods transported by persons, conducting investigations in administrative proceedings and other similar activities to ensure compliance with customs legislation and, where necessary, other rules applicable to goods under customs supervision.
TARIFF QUOTE
a certain quantity of goods which, during the quota period (the period for which the tariff quota is established), can be imported and released for free circulation at the preferential duty rates. Outside such a tariff quota, import is possible, but with the application of the duty rates resulting from the customs tariff. The expiry of the period for which the tariff quota has been established or the use of such a tariff quota causes automatic charging of rates resulting from the EU customs tariff.
LOGIN
an identification code registered in the Reference Data Subsystem, which was assigned to a natural person with a specific PESEL number, or in the case of a person residing abroad - another identification number of that person (e.g. passport number). The login together with the access password is a pair used to establish the identity of a person in electronic operations.
MRN
the NCTS declaration number for the transit procedure.
MRX
record number of export manifests.
NCTS
New Computerized Transit System; an IT system common for all EU countries that supports transit operations, and security features in the transit procedure.
APPLICABLE RULES
Community regulations and / or national regulations.
TEMPORARY CHECK-IN
allows non-Community goods intended for re-exportation to be used in the Community customs territory without any alteration, except for the normal consumption resulting from the use of the goods, with full or partial exemption from customs duties and without commercial policy measures. Temporary admission may not exceed two years. The catalog of goods that may be subject to temporary admission is specified in the regulations.
OGL
number of goods declaration for a customs procedure other than transit procedure, assigned by the CELINA system.
LEADERSHIP
variable fees resulting from the difference between the minimum price set for the domestic market and the price of the imported goods plus customs duty. The main purpose of the levy is to raise the price of the imported goods to the level of the domestic goods in order to make them even more competitive. The levy is highly volatile due to price fluctuations on the world market. When world market prices fall, the levy increases, otherwise it decreases. They were used extensively under the common agricultural policy. There may also be other fees affecting the increase in domestic prices of imported goods, such as fiscal or special fees (e.g. stamp, statistical, administrative).
PDR
Reference Data Subsystem used in customs administration, among others to identify and verify the rights of persons and entities sending electronic declarations and other documents to the Customs Systems.
TARIFF CEILING
flexible form of the tariff quota. Its flexibility lies in the fact that exceeding the amount for which this preferential measure is established does not automatically close the possibility of importing at the preferential tariff rates established with this tariff ceiling (as is the case with the tariff quota - if the tariff quota is exhausted, there is no the possibility of importing at reduced tariffs under this measure). In the case of a tariff ceiling, this possibility continues until the application of the tariff rates resulting from the tariff is reinstated, which is done by the relevant EU regulation. It is also possible to specify an increase in the level of customs duties under the established tariff ceiling, in a situation where the incoming data indicate an excessively increased import under an open tariff ceiling. In a situation of a decrease in the flow of imports, closing the ceiling (i.e. restoring the customs rates from the customs tariff) may not be necessary. Increasing the level of customs duties under an open tariff ceiling may take place if the quantity or value of goods specified in the ordinance on its establishment is exceeded, and at the same time there is a need to limit the volume of imports of a given product made using the current duty rates (specified in the ordinance on tariff ceiling) but at the same time there is no need to restore the application of the duty rates specified in the EU customs tariff (and therefore higher).
PERMIT HOLDER
the person to whom the permit has been issued.
PERMITS
required for the import of industrial goods subject to quotas and goods subject to automatic registration (if such an obligation has been imposed), is issued automatically, free of charge, for the quantity requested, within 5 working days from the date of submission of the applications. In the field of agri-food products, such a permit is issued by the president of the Agricultural Market Agency. In the absence of other evidence, the authority competent to issue the import document is deemed to have received the application within 3 working days following its submission. The obligation to obtain a permit does not apply to goods that are exempt from customs duties on the basis of separate provisions. The import license is the only required document for the import of textiles from China and some steel products from Russia and Kazakhstan. In some cases, the receipt of an import license is conditional on the presentation of an original export license issued by the supplier country. The double-checking surveillance system applies to the import of clothing and textiles from some third countries - Belarus, Uzbekistan and Vietnam, and, both within and outside the contingent, in the import of steel from Kazakhstan, Ukraine and Russia, and also from Macedonia. and Moldova.
CUSTOMS PROCEDURE
one of the possible customs destinations; the following procedures are differentiated: release for free circulation transit customs warehouse inward processing processing under customs control temporary clearance outward processing export.
SIMPLIFIED PROCEDURE
the traditional customs declaration replaces the electronic notification to the customs office of the arrival of the goods to the place where the operations resulting from the application of the simplified procedure are performed. The simplified procedure concerns the simplification of the steps necessary to place goods under a customs procedure, it does not concern the use of the procedure itself and its process. The result of the facilitations related to the use of simplifications is, above all, the possibility of quick disposal of the goods.
PRESENTATION OF THE GOODS TO CUSTOMS
notification of the customs authorities, in the required form, about the delivery of goods to the customs office or to another place designated or approved by the customs authorities.
PROCESSING UNDER CONTROL
enables the use of non-Community goods in the Polish customs territory in processes changing their type or condition, without applying customs duties and commercial policy measures to them, and allows for the release of products resulting from such processes (processed products) to the market, with the application of import duties appropriate for them.
CUSTOMS PURPOSE
means the placing of goods under a customs procedure or the entry of goods into a free zone or free warehouse, or the re-exportation of goods from the customs territory of the Community, or the destruction of the goods or the surrender of the goods to the State Treasury.
REPRESENTATIVE
the person authorized to represent the operator before the customs authorities; in the Reference Data Subsystem, two groups of representatives are distinguished: "Representatives - business entities" identified by NIP and REGON (or EORI) and "Representatives - natural persons" identified by the PESEL number or in the case of a person residing abroad - according to another identification number (e.g. passport number) of that person.
CCIP
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation No 2913/92 establishing the Community Customs Code (OJ L 253 of 11.10.1993, p. 1, with as amended; Official Journal of the EU, Polish special edition, chapter 2, vol. 6, page 3, as amended).
CUSTOMS WAREHOUSE
institution constituting one of the elements of the Community customs procedure, regulated in the Community Customs Code. Pursuant to Art. 98 sec. 2 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, a customs warehouse is any place approved by the customs authorities and subject to their control, where goods may be stored under the conditions laid down. There are public and private bonded warehouses. A public customs warehouse is a warehouse that can be used by any person for the warehousing of goods, and a private customs warehouse intended for the warehousing of goods by the warehousekeeper. The customs warehousing procedure allows for the storage in a customs warehouse of: non-Community goods, which during this storage are not subject to import duties or commercial policy measures; Community goods to which separate Community provisions make it possible to use, due to their placement in a customs warehouse, the measures usually applied in the export of this type of goods.
CUSTOMS SYSTEMS
ECS, CELINA, INTRANTAT, ICS systems.
T1
Goods moving under the external Community transit procedure. Goods under the control of a customs office coming from countries not belonging to the European Union.
T2
Goods moving under the internal Community transit procedure. Goods not subject to free circulation, originating from countries belonging to the European Union (e.g. excise goods, etc.) or goods in free circulation within the European Union, transported through third countries, e.g. Switzerland.
TARIC
(Integrated Tariff of the European Communities) Internet database run by the European Commission (Directorate General of Taxes and Customs Union), containing information about the current customs tariff of the European Union. This database is updated daily. Formally, TARIC is not a source of law (this is the customs tariff published in the Official Journal of the European Community with all amendments), but the TARIC database is used by the customs administration.
CUSTOMS TARIFF
official list of the groups of goods or goods to be dutiable and their respective duty rates. It also specifies the method of determining the customs value (basis of the assessment of the customs duty), the scope of the applicable reductions and exemptions from customs duties, and the list of goods the import or export of which is prohibited. Customs rates may be expressed as a percentage of the value of the goods (ad valorem rates), amount - based on the quantity, weight or unit of goods (specific rates), using both methods simultaneously (mixed rates - specific rate increased by an additional surcharge on value), and finally one or the other (alternative rates). The customs tariff usually expresses the state's policy in the field of foreign trade, subordination to economic policy (general, autonomous tariff), it may also result from concluded agreements and conventions (contractual tariff, convention tariff - usually with lower tariffs).
TD
Goods already placed under a transit procedure or moving under the inward processing, customs warehouse or temporary admission procedure. Goods subject to an official transit procedure (T1, TIR carnet, ATA carnet, NATO form 2, etc.).
TF
Carriage of goods from / to the Canary Islands or the Channel Islands, Mount Atos, the Finnish Aalland Islands and the French Overseas Territories (French Guiana, Guadeloupe, Martinique and Réunion) to / from countries that are members of the European Union.
TIN
entity identification number in the Celina system, consisting of the prefix PL and the entity's region number.
TRANSIT
it allows domestic and foreign goods to be moved from one place to another in the Polish customs territory. The transit procedure is completed when the goods and the relevant documents have been presented at the customs office of destination.
PASSIVE PROCESSING
it allows for the temporary export of Community goods from the Community customs territory in order to undergo processing operations and to release the products resulting from these processes for free circulation, with total or partial exemption from customs duties.
ACTIVE FINISHING
it allows one or more processing operations for non-Community or Community goods to be submitted to the customs territory of the Community. Inward processing under the suspension system allows non-Community goods to be re-exported out of the customs territory in the form of compensating products to be processed, without these goods being subject to customs duties or commercial policy measures. Inward processing under the drawback system allows the processing of Community goods released for free circulation with the repayment or remission of the duty payable for such goods, if they are exported outside the Community customs territory in the form of compensating products.
UWA
customs office of exit.
UWU
the customs office of export.
BINDING ORIGIN
Binding Origin Information (BOI) is an administrative decision issued by the Director of the Customs Chamber in Warsaw at the request of the person concerned, specifying the origin of the goods. WIP applies to goods classified according to one customs tariff code and one country of origin. WIP is valid for 3 years from the date of its issue. WIP does not replace documents confirming the origin of the goods. In the event that the BOI loses its validity as a result of a change in the interpretation of the regulations by the World Trade Organization, or it was issued in error or is contrary to the law, the person to whom this information was provided may use it for a period of 6 months from the date of entry into force of the amendments. or from the notification, if it concluded, on the basis of the BOI, prior to that date, binding purchase or sale contracts. Binding origin information is also invalid if it was issued on the basis of false documents or incorrect or incomplete data provided by the applicant.
BINDING TARIFF INFORMATION
Binding Tariff Information (BTI) is a written decision that specifies the appropriate customs tariff code for one freely declared commodity. The BTI is valid for 6 years from the date of its issue (except when the regulations are changed, interpretations of the regulations or errors in the decision are found). It is issued at the written request of the interested person. In the event that a BTI expires as a result of a change in the interpretation of regulations by the World Customs Organization, or was issued due to an error or is contrary to the law, the person to whom this information was provided may use it for a period of 6 months from the date of publication of the changes or from notification, if it has concluded on the basis of the BTI, before the date of publication or notification, binding purchase or sale contracts. Binding tariff information is invalid if it was issued on the basis of false documents or incorrect or incomplete data provided by the applicant.
WKC
Council Regulation (EEC) No. 2913/92 of October 12, 1992. establishing the Community Customs Code (Journal of Laws EC L 302 of October 19, 1992, p. 1 and further as amended; Official Journal of the EU Polish special edition, chapter 2, vol. 6, p. 3 of as amended).
EXPORT
that is, the taking of the Community goods out of the Community customs territory. There are no export duties in the EU, but you must make a customs declaration and follow commercial policy measures. Goods placed under the exportation procedure lose their status as Community goods..
X
Community goods intended for export which are not placed under the transit procedure. Goods from countries, members of the European Union, exported to third countries.
SUSPENDING CUSTOMS PROCEDURES
The concept relates to the following procedures: customs warehousing, inward processing, processing under customs control, temporary admission and outward processing. The economic procedures (except the outward processing procedure) relate only to non-Community goods as defined in Art. 4 sec. 8 WKC. On the other hand, only goods having the customs status of Community goods may be the subject of the outward processing procedure. These are the procedures for which the permission of the head of the customs office is required.
SUBMITTING PARTY
the person who makes the customs declaration on his own behalf or the person on whose behalf the customs declaration is made.
CUSTOMS DECLARATION
an act whereby a person expresses, in the prescribed form and manner, his intention to place a good under a specific customs procedure.
CUSTOMS RELEASE
the act whereby the customs authorities make goods available for the purposes specified by the customs procedure under which they are placed.