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customs

Customs’ Union

1) An agreement between the Customs of member states of the full European Union (in this case), that there shall be no duty barriers between them and that they will all adopt a common tariff against nonUnion goods.

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Customs clearance

1) Process of clearing import/export cargo through Customs (ie by examination of the documentation and/or the goods themselves).

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Customs and Excise (C&E or CE)

1) Her Majesty’s Customs and Excise. Crown service which controls the import and export of goods. Controlling authority for Value Added Tax (see also VAT). Also monitors legal/illegal use of fuel in diesel-engined road vehicles. See also DERV, Duty free fuel and Gas oil.

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Таможенный сбор (Customs collection)

1) Налог, взимаемый государством при прибытии в страну импортирования товаров.

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