Glossary of International Customs TermsUSER GUIDE for ALL USERSRMBowen

2015Belize Customs & Excise

CUSTOMS & EXCISE BELIZE

NOTES1. The purpose of this Glossary is to set down in a single document definitions of certain Customs termsin order to establish a common Customs terminology. In addition to facilitating the work of theWorld Customs Organization (WCO), this common terminology is intended to assist Member andnon-Member countries, international organizations and trade circles to develop a uniformapproach to the Customs and Customs-related questions with which they are concerned.

2. The Glossary contains definitions of terms approved by WCO and used in all fields of Customstechnical activity including definitions which have been agreed upon by Contracting Parties to themajor international Customs Conventions.

3. The Glossary does not have the legal status of an international instrument. It is therefore not open toformal acceptance and has no binding effect at the international level. In practice, however,whenever the defined terms are used at the international level, it is assumed that they have themeanings attributed to them in this Glossary unless they are defined differently for the purpose ofan international instrument.

4. The definitions contained in the Glossary are drafted in English and French, the two official languagesof WCO. The two texts have equal validity.

5. Where a definition includes words or phrases defined elsewhere in the Glossary, these words orphrases are in italics.

6. The Glossary is preceded by an alphabetical list of the terms defined in the Glossary and is followedby a subject index in the form of a list of keywords in their context (the "KWIC" technique).* * *

GLOSSARY OF INTERNATIONAL CUSTOMS TERMS (alphabetical list)

Administrative settlement of a Customs offenceAd-valorem duties and taxesAircraft general declarationAppealAssessment of duties and taxesATA CarnetATA ConventionBoarding and search of means of transportBondCargo declarationCargo manifestCarrierCertificate of originCertified declaration of originClearance for home use

CUSTOMS & EXCISE BELIZEClearance (of goods)Commercial means of transportCompensating productsCompromise settlement of a Customs offenceContainerCorresponding issuing associationCountry of origin of goodsCPD CarnetCrew's effectsCustomsCustoms approved routeCustoms clearing agentCustoms controlCustoms declarationCustoms dutiesCustoms formalitiesCustoms fraudCustoms frontierCustoms lawCustoms maritime zoneCustoms offenceCustoms officeCustoms or Economic UnionCustoms procedureCustoms sealCustoms surveillance zoneCustoms territoryCustoms transitCustoms transit operationCustoms UnionCustoms warehousing procedureDeclarantDeclaration of arrival or departureDeclaration of originDepositDocumentDocumentary evidence of originDrawbackDrawback procedureDual channel (red/green)Duty-free goods in duty-free shopsDuty-free replacement of goods procedureDuty-free shopsEquivalent compensationEquivalent goodsExamination of goodsExport duties and taxes

CUSTOMS & EXCISE BELIZEExportationFasteningFree trade areaFree zoneFreight declarationFrontier trafficFrontier zoneFrontier zone inhabitantsGoods declarationGoods in free circulationGuaranteeing associationGuaranteeing chainGuarantyImport and export duties and taxesImport duties and taxesImportationImport/export permit (or Import/export licence)Intellectual property rightsInternal clearance depotInternal trafficInternational Customs declaration form TIFIssuing associationIstanbul ConventionKyoto ConventionLetter-post itemsMeans of transport for private useMoney launderingNairobi ConventionOffice en routeOffice of departureOffice of destinationOffice of loadingOutright exportationPackingsPalletPartial reliefPersonal effectsPostal itemsPostal parcelsProduction of goods to the CustomsProfessional equipmentProhibited goodsQuantitative quotaRegional appellation certificateReimportationReimportation in the same stateRelease

CUSTOMS & EXCISE BELIZERelief consignmentsRelief from import duties and taxesRemission of import duties and taxesRe-exportationRules of originSampleSamples of no commercial valueSealSecurityShip's general declarationSmugglingSpecific duties and taxesStoresStores declarationSubstantial transformation criterionSuretyTariff ceilingTariff classification of goodsTariff descriptionTariff heading (or subheading)Tariff nomenclatureTariff quotaTemporary admissionTemporary admission for inward processingTemporary exportation for outward processingTemporary exportation with notification of intended returnTemporary storage of goodsTrade fraudTranshipmentTransit bond-noteTransport-UnitTravellerUrgent consignments* * *

GLOSSARY OF INTERNATIONAL CUSTOMS TERMS

ADMINISTRATIVE SETTLEMENT (Règlement administratifOF A CUSTOMS OFFENCE d'une infraction douanière)Procedure laid down by national legislation under which the Customs authorities are empoweredto settle a Customs offence either by ruling thereon or by means of a compromise settlement.NoteAdministrative settlement of a Customs offence is dealt with in Annex H.2 to the KyotoConvention.

AD-VALOREM DUTIES AND TAXES (Droits et taxes ad valorem)Duties and taxes which are calculated on the basis of value.

CUSTOMS & EXCISE BELIZEAIRCRAFT (Déclaration généraleGENERAL DECLARATION de l'aéronef)Declaration conforming to the provisions of Annex 9 to the Convention on International CivilAviation, Chicago 1944. The general declaration is the basic document on arrival and departureproviding information concerning the aircraft itself and summaryinformation relating to the itinerary, crew, passengers and health.

APPEAL (Recours)The act by which a person (natural or legal) who is directly affected by a decision or omission ofthe Customs authorities and who deems himself to be aggrieved thereby seeks redress before acompetent authority.NoteAppeal in Customs matters is dealt with in Annex H.1 to the Kyoto Convention.

ASSESSMENT (LiquidationOF DUTIES AND TAXES des droits et taxes)Determination of the amount of duties and taxes payable.

ATA CARNET (Carnet ATA)An international Customs document which, issued under the terms of the ATA Convention, andthe Istanbul Convention incorporates an internationally valid guarantee and may be used, in lieu ofnational Customs documents and as security for import duties and taxes, to cover the temporaryadmission of goods and, where appropriate, the transit of goods. It may be accepted for controlling thetemporary exportation and reimportation of goods but, in this case, the international guarantee does notapply.Notes1. The ATA carnet may not, in principle, be used for the temporary admission of means oftransport.2. Instead of "import duties and taxes" the ATA Convention uses the term "import duties", giving itthe same scope as the Glossary gives to the former expression.

ATA CONVENTION (Convention ATA)The expression commonly used to refer to the Customs Convention on the ATA carnet for thetemporary admission of goods (ATA Convention) adopted by the Customs Co-operation Council ofBrussels in 1961.

BOARDING AND SEARCH (Contrôle à bord et visiteOF MEANS OF TRANSPORT des moyens de transport)The operations under which means of transport are visited by the Customs for:(a) collection of information from the person responsible for the means of transport and examinationof commercial, transport or other documents concerning the means of transport, the cargo, stores,crew and passengers; and(b) inspection, examination and search of the means of transport.

BOND (Soumission)An undertaking in due legal form, by which a person binds himself to the Customs to do or not todo some specified act.

CUSTOMS & EXCISE BELIZECARGO DECLARATION (Déclaration de chargement)Generic term, sometimes referred to as Freight declaration, applied to the documents providingthe particulars required by the Customs concerning the cargo (freight) carried by commercial means oftransport.Notes1. The nature and contents of Cargo declarations may vary from country to country according to thecommercial means of transport used. The particulars of the cargo (freight) may include kind,number, marks and numbers of packages, brief description of the goods, gross weight, etc. Insome countries, these particulars may be submitted by means of automatic data processingtechniques.2. Cargo declarations are often referred to as "manifests"; in some countries Aircraft cargo manifests,Ship's manifests or Goods manifests are accepted in place of the Cargo declarations.3. The Annex to the Convention on Facilitation of International Maritime Traffic, London, 1965,provides for a Cargo declaration (Model Form IMCO FAL Form 2). With regard to airtransport, the corresponding declaration is called Cargo manifest (Model Form as set forth inAppendix 3 to Annex 9 to the Convention on International Civil Aviation, Chicago, 1944).4. Goods declarations may subsequently be presented in respect of the individual consignmentscovered by the Cargo declarations.

CARGO MANIFEST (Manifeste de chargement)A listing of the goods comprising the cargo (freight) carried in a means of transport or in atransport-unit. The Cargo manifest which gives the commercial particulars of the goods, such astransport document numbers, consignors, consignees, marks and numbers, number and kind ofpackages, descriptions and quantities of the goods, may be used in place of the Cargo declaration.NoteExamples of Cargo manifests are Aircraft cargo manifests, Ship's manifests, Goods manifests and"bordereaux" (road traffic).

CARRIER (Transporteur)The person actually transporting or in charge of or responsible for the operation of the means oftransport(*).(*) Source : Annex A.1. to the Kyoto Convention.

CERTIFICATE OF ORIGIN (Certificat d'origine)A specific document identifying the goods, in which the authority or body empowered to issue itcertifies expressly that the goods to which the certificate relates originate in a specific country. Thiscertificate may also include a declaration by the manufacturer, producer, supplier, exporter or othercompetent person.Notes1. In this definition the word "country" may include a group of countries, a region or a part of acountry.2. Specific forms for certificates of origin have been laid down in Annex D.2. to the KyotoConvention and in the framework of preferential arrangements such as the Generalized System ofPreferences.

CUSTOMS & EXCISE BELIZECERTIFIED DECLARATION (Déclaration certifiéeOF ORIGIN de l'origine)A declaration of origin certified by an authority or body empowered to do so(**).(**) Source : Annex D.2. to the Kyoto Convention.

CLEARANCE FOR HOME USE (Mise à la consommation)Customs procedures which provides that imported goods may remain permanently in theCustoms territory. This procedure implies the payment of any import duties and taxes chargeableand the accomplishment of all the necessary Customs formalities.NoteClearance for home use is dealt with in Annex B.1. to the Kyoto Convention.

CLEARANCE (OF GOODS) (Dédouanement)The accomplishment of the Customs formalities necessary to allow goods to be exported, toenter home use or to be replaced under another Customs procedure.

COMMERCIAL MEANS (Moyen de transportOF TRANSPORT à usage commercial)Any vessel (including lighters and barges, whether or not shipborne, and hydrofoils), hovercraft,aircraft, road vehicle (including trailers, semi-trailers and combinations of vehicles) or railway rollingstock, which is used for the transport of persons for remuneration or for the industrial or commercialtransport of goods, whether or not for remuneration.Notes1. Customs formalities applicable to commercial means of transport are dealt with in Annex A.3. tothe Kyoto Convention. The Annex covers commercial means of transport which are used ininternational traffic. The definition of "commercial means of transport" in that Annex includesnormal spare parts, accessories and equipment, as well as lubrication oils and fuel contained in thenormal tanks, when carried with the commercial means of transport.2. In some countries, the term "conveyance" is used with the same meaning as "commercial means oftransport".

COMPENSATING PRODUCTS (Produits compensateurs)Products obtained within a country or abroad, as appropriate, during or as a result of themanufacturing, processing or repair of goods temporarily admitted for inward processing or of goodstemporarily exported for outward processing(*).(*) Based on : Annexes E.6. and E.8. to the Kyoto Convention.NoteIn some countries the products obtained from the treatment of imported, exported or domesticgoods identical in description, quality and technical characteristics to those temporarily admitted forinward processing or temporarily exported for outward processing, as the case may be, are deemed tobe compensating products (setting-off with equivalent goods).

COMPROMISE SETTLEMENT (Transaction en matièreOF A CUSTOMS OFFENCE d'infraction douanière)An agreement under which the Customs authorities, being so empowered, consent to waiveproceedings in respect of a Customs offence subject to compliance with certain conditions by the

CUSTOMS & EXCISE BELIZEperson(s) implicated in that offence.Notes1. Compromise settlement of a Customs offence is dealt with in Annex H.2. to the KyotoConvention.

1. See also "Administrative settlement of a Customs offence".

CONTAINER (Conteneur)An article of transport equipment (lift-van, movable tank or other similar structure) :(i) fully or partially enclosed to constitute a compartment intended for containing goods,(ii) of a permanent character and accordingly strong enough to be suitable for repeated use,(iii) specially designed to facilitate the carriage of goods, by one or more modes of transport, withoutintermediate reloading,(iv) designed for ready handling, particularly when being transferred from one mode of transport toanother,(v) designed to be easy to fill and to empty, and(vi) having an internal volume of one cubic metre or more."Container" shall include the accessories and equipment of the container, appropriate for the typeconcerned, provided that such accessories and equipment are carried with the container. The term"container" shall not include vehicles, accessories or spare parts of vehicles, or packaging or pallets."Demountable bodies" shall be regarded as containers.Notes1. Temporary admission facilities for containers are dealt with in the Istanbul Convention (AnnexB.3.) and in the Customs Convention on Containers, 1972. The latter Convention also stipulatesthe conditions for the acceptance of containers for international transport under Customs seal.2. The Customs Convention on the international transport of goods under cover of TIR carnets,1975, also deals with the use of containers in international Customs transit.

CORRESPONDING ISSUING (Association émettriceASSOCIATION correspondante)An issuing association established in another Contracting Party and affiliated to the sameguaranteeing chain.Notes1. This term is defined in Annex A to the Istanbul Convention.2. In this definition the word "country" may include a group of countries, a region or a part of acountry.

COUNTRY OF ORIGIN (Pays d'origineOF GOODS des marchandises)Country in which the goods have been produced or manufactured, according to the criteria laiddown for the purposes of application of the Customs tariff, of quantitative restrictions or of any othermeasure related to trade(*).(*) Source : Annex D.1. to the Kyoto Convention.NoteIn this definition the word "country" may include a group of countries, a region or a part of acountry.

CUSTOMS & EXCISE BELIZECPD CARNET (Carnet CPD)An international Customs document which incorporates an internationally valid guarantee and maybe used, in lieu of national Customs documents and as security for import duties and taxes, to cover thetemporary admission of means of transport. It may be accepted for controlling the temporaryexportation and reimportation of means of transport but, in this case, the international guarantee does notapply.Notes1. The CPD carnet is issued under the terms of the Istanbul Convention, the Customs Conventionon the temporary importation of private road vehicles, the Customs Convention on the temporaryimportation of commercial road vehicles and the Customs Convention on the temporaryimportation for private use of aircraft and pleasure boats.2. This term is also used when referring to any pat of the Customs Service or its main or subsidiaryoffices.3. This term is also used adjectivally in connection with officials of the Customs, import or exportduties or controls on goods, or any other matter within the purview of the Customs (Customsofficer, Customs duties, Customs office, Customs declaration).

CREW'S EFFECTS (Effets de l'équipage)Items in everyday use and any other articles belonging to the crew, carried on board a means oftransport, and which may be required to be declared to Customs.NoteThe Annex to the Convention on Facilitation of International Maritime Traffic, London, 1965,provides for a Crew's effects declaration (Model Form IMCO FAL Form 4).

CUSTOMS (Douane)The Government Service which is responsible for the administration of Customs law and thecollection of import and export duties and taxes and which also has responsibility for the applicationof other laws and regulations relating, inter alia, to the importation, transit and exportation of goods.Notes1. This term is also used when referring to any part of the Customs Service or its main or subsidiaryoffices.2. This term is also used adjectivally in connection with officials of the Customs, import or exportduties or control on goods, or any other matter within the purview of the Customs (Customsofficer, Customs duties, Customs office, Customs declaration).

CUSTOMS APPROVED ROUTE (Route légale douanière)Any road, railway, waterway and any other route (pipeline, etc.), which, in accordance with theCustoms provisions of a State, must be used for the importation, Customs transit and exportation ofgoods.

CUSTOMS CLEARING AGENT (Agent en douane)A person who carries on the business of arranging for the Customs clearance of goods and whodeals directly with the Customs for and on behalf of another person(*).(*) Based on : Annex G.2. to the Kyoto Convention.

CUSTOMS & EXCISE BELIZECUSTOMS CONTROL (Contrôle de la douane)Measures applied to ensure compliance with the laws and regulations which the Customs areresponsible for enforcing.NoteThe measures may be general, e.g., in relation to all goods entering the Customs territory, or maybe specifically related, to, e.g.:(a) the location of the goods (Customs surveillance zone, etc.);(b) the nature of the goods (liable to a high rate of duty, etc.);(c) the Customs procedure applied to the goods (Customs transit, etc.).

CUSTOMS DECLARATION (Déclaration en douane)Any statement or action, in any form prescribed or accepted by the Customs, giving informationor particulars required by the Customs.Notes1. This term includes declarations made through automatic data processing and communicationtechniques.2. This term also covers action required on the part of passengers under the dual-channel(red/green) system.

CUSTOMS DUTIES (Droits de douane)Duties laid down in the Customs tariff, to which goods are liable on entering or leaving theCustoms territory.

CUSTOMS FORMALITIES (Formalités de douane)All the operations which must be carried out by the person concerned and by the Customs inorder to comply with the statutory or regulatory provisions which the Customs are responsible forenforcing in connection with the control of persons at the Customs frontier and the clearance ofbaggage, goods and means of transport at importation, exportation and in transit.Notes1. These formalities may include those relating to phytosanitary, veterinary, immigration, currency andlicensing regulations.2. The Customs formalities in connection with various Customs procedures are dealt with in theAnnexes to the Kyoto Convention.

CUSTOMS FRAUD (Fraude douanière)Any act which a person deceives, or attempts to deceive, the Customs and thus evades, orattempts to evade, wholly or partly, the payment of import or export duties and taxes or theapplication of prohibitions or restrictions laid down by the statutory or regulatory provisions enforced oradministered by the Customs administrations or obtains, or attempts to obtain, any advantage contraryto such provisions, thereby committing a Customs offence(*).(*) Based on Nairobi Convention.Notes1. In some countries, deceiving Customs constitutes Customs fraud only when it is international.2. Deceit through an act of omission may or may not be regarded as Customs fraud.3. In some countries, certain offences against statutory and regulatory provisions enforced oradministered by Customs administrations on behalf of other government agencies are not

CUSTOMS & EXCISE BELIZEconsidered as Customs fraud.CUSTOMS FRONTIER (Frontière douanière)The boundary of a Customs territory.

CUSTOMS LAW (Législation douanière)The statutory and regulatory provisions concerning the importation and exportation of goods,the administration and enforcement of which are specifically charged to the Customs, and anyregulations made by the Customs under their statutory powers.NoteCustoms law generally includes provisions concerning:- the structure and organization of Customs administrations and their functions, powers andresponsibilities, as well as the rights and obligations of the persons concerned,- the various Customs procedures, together with the conditions and formalities relating to theirapplication,- the factors relating to the application of import and export duties and taxes,- the nature and legal consequences of Customs offences,- the ways and means of appeal.

CUSTOMS MARITIME ZONE (Zone maritime douanière)The sea area under the control of the Customs authorities of any country in accordance with theirdomestic legislation.

CUSTOMS OFFENCE (Infraction douanière)Any breach, or attempted breach, of Customs law(*).(*) Source : Nairobi Convention and Annex H.2. to the Kyoto Convention

CUSTOMS OFFICE (Bureau de douane)The Customs administrative unit competent for the performance of Customs formalities, and thepremises or other areas approved for that purpose by the competent authorities.

CUSTOMS OR ECONOMIC UNION (Union douanière ou économique)A Union constituted by and composed of Members of the CCC, of the United Nations or itsspecialized agencies, which hascompetence to adopt its own legislation that is binding on its Members, in respect of matters governedby the Convention to which it wishes to accede, and has competence to decide, in accordance with itsinternal procedures, to sign, ratify or accede to that international instrument.Notes1. This definition is derived from Article 1 (e) and 24 of the body of the Istanbul Convention.2. The content of the term "Customs or Economic Union" is included in several Conventions, drawnup within the United Nations, under the term "regional economic integration organization".

CUSTOMS PROCEDURE (Régime douanier)Treatment applied by the Customs to goods which are subject to Customs control.Notes1. The reference to "goods" includes means of transport.2. There are various Customs procedures which are dealt with in the Annexes to the KyotoConvention : clearance for home use, Customs warehousing, temporary admission for

CUSTOMS & EXCISE BELIZEinward processing or temporary admission subject to re-exportation in the same State,Customs transit, etc.

CUSTOMS SEAL (Scellement douanier)An assembly consisting of a seal and a fastening which are joined together in a secure manner.Customs seals are affixed in connection with certain Customs procedures (Customs transit, inparticular) generally to prevent or to draw attention to any unauthorized interference with the sealeditems.NoteCustoms seals are generally affixed to packages, containers, load compartments of means oftransport, etc. They may also be used as means of identification of the goods themselves.

CUSTOMS SURVEILLANCE (Zone de surveillanceZONE douanière)Part of the Customs territory in which the possession and movement of goods may be subject tospecial Customs control measures.NoteThe Customs surveillance zone generally includes the frontier zone, the Customs maritime zone,Customs approved routes, Customs offices and any premises or sites authorized by the Customs, ona permanent or temporary basis, for the conduct of Customs operations.

CUSTOMS TERRITORY (Territoire douanier)The territory in which the Customs law of a State applies in full.NoteAs a rule, the Customs territory of a State corresponds to its national territory including land, seaand air space. However, certain portions of the national territory may be excluded, e.g., free zones orthe waters between the coastline and the State's territorial boundary at sea. The excluded portions ofthe national territory are called "Customs exclaves". By international agreement the Customs territory ofa State may include a Customs exclave of another State. The area so included is called a "Customsenclave".

CUSTOMS TRANSIT (Transit douanier)Customs procedures under which goods are transported under Customs control from oneCustoms office to another.Notes1. The Customs authorities normally allow goods to be transported under Customs transit in theirterritory :(a) from an office of entry to an office of exit (through transit);(b) from an office of entry to an inland Customs office (inward transit);(c) from an inland Customs office to an office of exit (outward transit);(d) from one inland Customs office to another inland Customs office (interior transit).Customs transit movements as described in (a) - (c) above are termed "international Customstransit" when they take place as part of a single Customs transit operation during which one ormore frontiers are crossed in accordance with a bilateral or multilateral agreement.

1. Customs transit is dealt with in Annex E.1. to the Kyoto Convention.

CUSTOMS & EXCISE BELIZECUSTOMS TRANSIT (OpérationOPERATION de transit douanier)Transport of goods from an office of departure to an office of destination under Customstransit(*).(*) Source : Annex E.1. to the Kyoto Convention.

CUSTOMS UNION (Union douanière)Entity formed by a Customs territory replacing two or more territories and having in its ultimatestate the following characteristics :- a common Customs tariff and a common or harmonized Customs legislation for the application ofthat tariff;- the absence of any Customs duties and charges having equivalent effect in trade between thecountries forming the Customs Union in products originating entirely in those countries or inproducts other countries in respect of which import formalities have been complied with andCustoms duties and charges having equivalent effect have been levied or guaranteed and if theyhave not benefited from a total or partial drawback of such duties and charges;- the elimination of restrictive regulations of commerce within the Customs Union.

CUSTOMS WAREHOUSING (Régime de l'entrepôtPROCEDURE de douane)Customs procedure under which imported goods are stored under Customs control in adesigned place (a Customs warehouse) without payment of import duties and taxes.Notes1. Customs warehouses may be for general use (public Customs warehouses) or for the use ofspecified persons only (private Customs warehouses).

2. The Customs warehousing procedure is dealt with in Annex E.3. to the Kyoto Convention.

DECLARANT (Déclarant)Any natural or legal person who makes a Customs declaration or in whose name such adeclaration is made.Notes1. In some countries, the term "declarant" is confined to the person who actually makes a Customsdeclaration.2. In some countries, the declarant is any natural or legal person who makes a Customsdeclaration whether in his own name and on his own behalf, or in the name and on behalfof another natural or legal person, or in his own name but on behalf of another natural orlegal person.

DECLARATION OF ARRIVAL (Déclaration d'entréeOR DEPARTURE ou de sortie)Any declaration required to be made or produced to the Customs authorities upon the arrival ordeparture of a means of transport by the person responsible for the means of transport or his agent andcontaining the necessary particulars relating to the means of transport and to the journey, cargo, stores,crew or passengers.Notes1. Customs formalities relating to declarations of arrival or departure for commercial means of

CUSTOMS & EXCISE BELIZEtransport are covered in Annex A.3. to the Kyoto Convention.

1. Special types of declarations of arrival or departure are separately defined in the Glossary.

DECLARATION OF ORIGIN (Déclaration d'origine)An appropriate statement as to the origin of the goods made, in connection with theirexportation, by the manufacturer, producer, supplier, exporter or other competent person on thecommercial invoice or any other document relating to the goods(*).(*) Source : Annex D.2. to the Kyoto Convention.

DEPOSIT (Caution réelle)A sum of money provisionally paid (French : "consignation"), or title deeds, bearer bonds, etc.,lodged as security for the payment of such duties, taxes or other sums as may become chargeable.

DOCUMENT (Document)Any medium designed to carry and actually carrying a record of data entries, it includes magnetictapes and disks, microfilms, etc.NoteThis term is defined in Annex J.1. to the Kyoto Convention.

DOCUMENTARY EVIDENCE (Preuve documentaireOF ORIGIN de l'origine)A certificate of origin, a certified declaration of origin or a declaration of origin(*).(*) Source : Annex D.2. to the Kyoto Convention.

DRAWBACK (Drawback)Amount of import duties and taxes repaid under the drawback procedure(**).(**) Source : Annex E.4. to the Kyoto Convention.

DRAWBACK PROCEDURE (Régime du drawback)Customs procedure which, when goods are exported, provides for a refund (total or partial) tobe made in respect of the import duties and taxes charged on the goods, or on materials contained inthem or used up in their production.NoteThe drawback procedure is dealt with in Annex E.4. to the Kyoto Convention.

DUAL CHANNEL (RED/GREEN) (Double circuit (rouge/vert)Simplified Customs control system allowing travellers on arrival to make a Customs declarationby choosing between two types of channel. One, identified by green symbols, is for the use oftravellers carrying goods in quantities or values not exceeding those admissible duty-free and which arenot subject to import prohibition or restriction. The other, identified by red symbols, is for the othertravellersNoteThe purpose of this system is to facilitate rapid baggage clearance and traveller flow.

DUTY-FREE GOODS IN (Marchandises hors taxesDUTY-FREE SHOPS dans les comptoires de vente)Imported goods free of import duties and taxes, and domestic goods free of internal taxes.

CUSTOMS & EXCISE BELIZEDUTY-FREE REPLACEMENT (Régime de réapprovisionnementOF GOODS PROCEDURE en franchise)Customs procedure which permits the importation, free of import duties and taxes, of goodsequivalent (i.e., identical description, quality and technical characteristics) to those which were in freecirculation and which were processed into products previously exported outright.NoteDuty-free replacement of goods procedure is dealt with in Annex E.7. to the Kyoto Convention.

DUTY-FREE SHOPS (Comptoir de vente (Duty-freeshops)A shop under Customs control, generally located in a sea port or Customs airport at whichtravellers, proceeding abroad, may acquire goods free of Customs duties and taxes.NoteThe term "tax-free shop" used in the Recommendation of 16 June 1960 has been replaced by theterm "duty-free shop".

EQUIVALENT COMPENSATION (Compensation équivalente)System allowing, under certain Customs procedures, the exportation or importation of goodsidentical in type, description, quality and technical characteristics to those previously imported orexported.Notes1. In the context of the ECE Convention on Customs treatment of pool containers used ininternational transport, this term means the system which allows the re-exportation orreimportation of a container of the same type as that of another container previously imported orexported.2. In certain countries, this system only allows a temporary admission for inward processingprocedure or a temporary exportation for outward processing procedure to be discharged onpresentation of a compensating product to be obtained from goods equivalent to those whichhave been exported or imported.

2. In certain countries, this system can also be applied to goods which will be imported or exported.

EQUIVALENT GOODS (Marchandises équivalentes)Goods identical in description, quality and technical characteristics to those imported or exportedfor inward or outward processing.Notes1. This term or this concept is used in Annexes E.4. (drawback), E.6. (temporary admission forinward processing), E.7. (duty-free replacement of goods) and E.8. (temporary exportationfor outward processing) to the Kyoto Convention.2. Products obtained as a result of the manufacturing, processing or repair of equivalent goods aregenerally referred to as compensating products.

EXAMINATION OF GOODS (Vérification des marchandises)Physical inspection of goods by the Customs to satisfy themselves that the nature, origin,condition, quality and value of the goods are in accordance with the particulars furnished in the Goodsdeclaration.

CUSTOMS & EXCISE BELIZEEXPORT DUTIES AND TAXES (Droits et taxes à l'exportation)Customs duties and all other duties, taxes, fees or other charges which are collected on or inconnection with the exportation of goods but not including fees and charges which are limited in amountto the approximate cost of services rendered.

EXPORTATION (Exportation)The act of taking any goods out of the Customs territory.

FASTENING (Lien)A string, cord, wire, band, or the like, for use in conjunction with a seal (*).(*) Based on : Council Recommendation concerning Customs sealing systems in connection with theinternational transport of goods, 1968.

FREE TRADE AREA (Zone de libre échange)Entity formed by the Customs territories of an association of States and having in its ultimatestate the following characteristics:- the elimination of Customs duties in respect of products originating in any of the countries of thearea,- each State retains its Customs tariff and Customs law,- each State of the area remains autonomous in matters of Customs and economic policy,- trade is based on the application of rules of origin, to take account of the different Customstariffs and prevent deflection of trade,- the elimination of restrictive regulations of commerce within the free trade area.

FREE ZONE (Zone franche)A part of the territory of a State where any goods introduced are generally regarded, insofar asimport duties and taxes are concerned, as being outside the Customs territory and are not subject tothe usual Customs control.Notes1. A distribution may be between commercial and industrial free zones. In commercial free zones,goods are admitted pending subsequent disposal and processing or manufacture is normallyprohibited. Goods admitted to industrial free zones may be subjected to authorized processingoperation.2. Free zones are dealt with in Annex F.1. to the Kyoto Convention.3. In some countries free zones are also known under various other names, such as "free ports", "freewarehouses" or "foreign trade zones".

FREIGHT DECLARATION (Déclaration de cargaison)See Cargo declaration.

FRONTIER TRAFFIC (Trafic frontalier)Importations and exportations carried out by frontier zone inhabitants between two adjacentfrontier zones.Notes1. Frontier traffic may be subject to special Customs regulations.2. Customs facilities applicable to frontier traffic are dealt with in Annexes B.8. and D to the

CUSTOMS & EXCISE BELIZEIstanbul Convention and in Annex F.3. to the Kyoto Convention.FRONTIER ZONE (Zone frontière)An area of the Customs territory adjacent to the land frontier, the extend of which is determinedin national legislation and whose limits serve to distinguish frontier traffic from other traffic.NoteThis term is defined in Annex B.8. to the Istanbul Convention.

FRONTIER ZONE INHABITANTS (Frontaliers)Persons established or resident in a frontier zone.Notes1. This term is defined in Annex B.8. to the Istanbul Convention.2. Both natural and legal persons qualify as frontier zone inhabitants.

GOODS DECLARATION (Déclaration de marchandises)A statement made in the form prescribed by Customs, by which the persons interested indicatethe Customs procedure to be applied to the goods and furnish the particulars which the Customsrequire to be declared for the application of that procedure.NoteThe persons interested may be the importer, the exporter, the owner, the consignee, the carrier,etc., of the goods or their legal representative, according to the country concerned.

GOODS (MarchandisesIN FREE CIRCULATION en libre circulation)Goods which may be disposed of without Customs restriction.

GUARANTEEING ASSOCIATION (Association garante)An association which is approved by the Customs authorities of a Contracting Party to aninternational agreement to guarantee the payment of any sums legally due, under the terms of thisagreement, to the Customs authorities of the Contracting Party, and which is affiliated to a guaranteeingchain.Notes1. Guaranteeing associations are established under international agreements destined to facilitatetemporary admission or international transit of goods, for example the ATA, Istanbul and TIRConventions.2. There is a link between the terms "guaranteeing chain", "guaranteeing association" and"issuing association".

GUARANTEEING CHAIN (Chaîne de garantie)A guaranteeing scheme administered by an international organization to which guaranteeingassociations are affiliated.Notes1. Guaranteeing chains are usually established under international agreements destined to facilitatetemporary admission or international transit of goods, for example the ATA, Istanbul and TIRConventions.2. There is a link between the terms "guaranteeing chain", "guaranteeing association" and"issuing association".

CUSTOMS & EXCISE BELIZEGUARANTY (Cautionnement)Undertaking by which the surety assumes obligations towards the Customs administration.

IMPORT AND EXPORT DUTIES (Droits et taxes à l'importationAND TAXES ou à l'exportation)Customs duties and all other duties, taxes, fees or other charges which are collected on or inconnection with the importation or exportation of goods, but not including fees and charges which arelimited in amount to the approximate cost of services rendered.

IMPORT DUTIES (Droits et taxesAND TAXES à l'importation)Customs duties and all other duties, fees or other charges which are collected on or in connectionwith the importation of goods, but not including fees and charges which are limited in amounts to theapproximate cost of services rendered.

IMPORTATION (Importation)The act of bringing or causing any goods to be brought into a Customs territory.

IMPORT/EXPORT PERMIT (Permis d'importation(OR IMPORT/EXPORT LICENCE) /exportation (ou licenced'importation/exportation))Authorization issued by a competent authority for the importation or exportation of goodssubject to restriction.

INTELLECTUAL PROPERTY RIGHTS (Droits de propriétéintellectuelle)The rights relating to :- literary, artistic and scientific works,- performances of performing artists, phonograms and broadcasts,- inventions in all fields of human endeavour,- scientific discoveries,- industrial designs,- trademarks, service marks and commercial names and designations,- protection against unfair competition, and all other rights resulting from intellectual activity in theindustrial, scientific, literary or artistic fields.Notes1. This term is defined by the World Intellectual Property Organization.2. This is an overall definition, and Customs administrations should refer to the Agreement on theTrade-Related Aspects of Intellectual Property Rights, including trade in counterfeit goods(TRIPS), in their application of legislation relating to intellectual property rights.

INTERNAL CLEARANCE DEPOT (Centre de dédouanementintérieur)A common user facility, other than a port or an airport or road or rail station, with or withoutpublic authority status, equipped with fixed installations and offering services for handling and temporarystorage of any kind of goods (including containers) carried under Customs transit by any applicable

CUSTOMS & EXCISE BELIZEmode of transport, placed under Customs control and with Customs and other agencies competent toclear goods for home use, warehousing, temporary admission, re-export, temporary storage foronward transit and outright export.

INTERNAL TRAFFIC (Trafic interne)The carriage of persons embarked or goods loaded in the Customs territory for disembarkationor unloading within the same Customs territory.Notes1. The term "internal transport" is also used with the same meaning.2. Means of transport under a temporary admission procedure may be used in internal traffic, asprovided for by the Customs Convention on Contains, 1972, and the Istanbul Convention(Annexes B.3. and C).

INTERNATIONAL (Déclaration - soumissionCUSTOMS DECLARATION internationale de douane -FORM TIF modèle TIF)Document used for goods and baggage in Customs transit by rail, introduced by the twointernational Conventions done at Geneva on 10 January 1952 to facilitate the crossing of frontiers :(1) for goods carried by rail, and(2) for passengers and baggage carried by rail.It includes a brief description of the goods or the baggage and an undertaking by the railway topresent them at the place of destination with the Customs seals intact.

ISSUING ASSOCIATION (Association émettrice)An association which is approved by the Customs authorities to issue ATA, CPD or TIR carnetsand which is affiliated directly or indirectly to a guaranteeing chain.Notes1. There is a link between the terms "guaranteeing chain", "guaranteeing association" and"issuing association.2. The issuing association must be approved by the Customs authorities of the Contracting Party onwhose territory it is established.

ISTANBUL CONVENTION (Convention d'Istanbul)The expression commonly used to refer to the Convention on Temporary Admission, adopted bythe Customs Co-operation Council in Istanbul in 1990.

KYOTO CONVENTION (Convention de Kyoto)The expression commonly used to refer to the international Convention on the simplification andharmonization of Customs procedures adopted by the Customs Co-operation Council in Kyoto in1973.

LETTER-POST ITEMS (Envois de la poste aux lettres)Letters, postcards, printed papers, literature for the blind and small packets described as letterpostitems in the Acts of the Universal Postal Union currently in force(*).(*) Source : Annex F.4. to the Kyoto Convention.NoteAccording to the Acts of the Universal Postal Union certain letter-post items are required to be

CUSTOMS & EXCISE BELIZEaccompanied by a Customs declaration form C 1 and/or form C 2/CP 3 as appropriate.MEANS OF TRANSPORT (Moyens de transportFOR PRIVATE USE à usage privé)Motor road vehicles (including motor cycles) and trailers, boats and aircraft which are exclusivelyfor personal use by the person concerned and not for the transport of persons for remuneration or theindustrial or commercial transport of goods, whether or not for remuneration.NoteCustoms facilities applicable to means of transport for private use are dealt with in Annex F.3. tothe Kyoto Convention. The Annex covers private means of transport which are imported or exportedby travellers. The definition of "means of transport for private use" in that Annex includes spare partsand normal accessories and equipment.

MONEY LAUNDERING (Blanchiment de fonds)Money laundering is the process by which the illegal source of proceeds is concealed by means offinancial transactions or any other means to make it appear legitimate.

NAIROBI CONVENTION (Convention de Nairobi)The expression commonly used to refer to the international Convention on mutual administrativeassistance for the prevention, investigation and repression of Customs offences adopted by the CustomsCo-operation Council in Nairobi in 1977.

OFFICE EN ROUTE (Bureau de passage)Customs office where goods are imported or exported in the course of a Customs transitoperation(*).(*) Source : Annex E.1. to the Kyoto Convention.

OFFICE OF DEPARTURE (Bureau de départ)Customs office at which a Customs transit operation commences(*).(*) Source : Annex E.1. to the Kyoto Convention.

OFFICE OF DESTINATION (Bureau de destination)Customs office at which a Customs transit operation is terminated(*).(*) Source : Annex E.1. to the Kyoto Convention.

OFFICE OF LOADING (Bureau de chargement)Customs office under whose authority certain preliminary measures are taken to facilitatecommencement of a Customs transit operation at an office of departure(*).(*) Source : Annex E.1. to the Kyoto Convention.

OUTRIGHT EXPORTATION (Exportation à titre définitif)Customs procedure applicable to goods which, being in free circulation, leave the Customsterritory and are intended to remain permanently outside it, excluding goods exported under thedrawback procedure or under a processing procedure or with repayment of import duties and taxes.NoteOutright exportation is dealt with in Annex C.1. to the Kyoto Convention.

CUSTOMS & EXCISE BELIZEPACKINGS (Emballages)All articles and materials used, or to be used, in the state in which they are imported, to pack,protect, stow or separate goods, excluding packing materials such as straw, paper, glasswool, shavings,etc., when imported in bulk. Containers and pallets are also excluded.Notes1. Temporary admission facilities for packings are dealt with in the Customs Convention on thetemporary importation of packings, and in Annex B.3. to the Istanbul Convention.2. The Convention on the valuation of goods for Customs purposes and the Agreement on theimplementation of Article VII of the GATT contain provisions dealing with the treatment ofpackings for valuation purposes.3. In the case of specific duties and taxes, the weight of packings is included in the dutiable weight,gross weight or net weight, as the case may be.

PALLET (Palette)A device on the deck of which a quantity of goods can be assembled to form a unit load for thepurpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. Thisdevice is made up of two decks separated by bearers, or of a single deck supported by feet; its overallheight is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may ormay not have a superstructure.

PARTIAL RELIEF (Suspension partielle)Relief from payment of a part of the total amount of import duties and taxes which wouldotherwise by payable had the goods been cleared for home use on the date on which they were placedunder the temporary admission procedure.NoteThis term is defined in Annex E to the Istanbul Convention.

PERSONAL EFFECTS (Effets personnels)Articles (new or used) which a traveller may reasonably require for his or her personal use duringthe journey, taking into account all the circumstances of the journey and of any intermediate stays, butexcluding any goods imported or exported for commercial purposes(*).(*) Based on : Annex F.3. to the Kyoto Convention.

POSTAL ITEMS (Envois postaux)Letter-post items and postal parcels (**).(**) Source : Annex F.4. to the Kyoto Convention.

POSTAL PARCELS (Colis postaux)Items called postal parcels within the meaning of the Acts of the Universal postal Union currentlyin force (**).(**) Source : Annex F.4. to the Kyoto Convention.NoteAccording to the Acts of the Universal Postal Union postal parcels are required to beaccompanied by a Customs declaration form C2/CP 3.

CUSTOMS & EXCISE BELIZEPRODUCTION OF GOODS (Présentation des marchandisesTO THE CUSTOMS à la douane)The act of presenting goods to the competent Customs authorities, at the place designated oraccepted by them, for completion of the Customs formalities.NoteThe production of goods to the Customs is itself one of the Customs formalities.

PROFESSIONAL EQUIPMENT (Matériel professionel)Equipment necessary for the exercise of the calling, trade or profession of a person who enters acountry to exercise his or her profession in that country.Notes1. This equipment includes the equipment set out in the illustrative lists in Annexes A, B and C to theCustoms Convention on the temporary importation of professional equipment, Brussels, 1961.2. In countries where the ATA system is applied, ATA carnets are as a rule accepted for thetemporary admission of professional equipment.

PROHIBITED GOODS (Marchandises prohibées)Goods the importation or exportation of which is forbidden by law.

QUANTITATIVE QUOTA (Contingent quantitatif)Any pre-set quantity, authorized for importation or exportation of given goods, during aspecified period, beyond which no additional quantity of these goods can be imported or exported.

REGIONAL APPELLATION (CertificatCERTIFICATE d'appellation régionale)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)(*).

REIMPORTATION (Réimportation)Importation into a Customs territory of goods previously exported from that territory.

REIMPORTATION (RéimportationIN THE SAME STATE en l'état)Customs procedure under which goods which were exported and were in free circulation orwere compensating products may be taken into home use free of import duties and taxes, providedthat they have not undergone any manufacturing, processing or repairs abroad. Any sums chargeable asa result of repayment or remission or of conditional relief from duties and taxes or of any subsidies orother amounts granted at exportation, must be paid.NoteReimportation in the same state is dealt with in Annex B.3. to the Kyoto Convention.

RELEASE (Mainlevée)Action by the Customs to permit goods undergoing clearance to be placed at the disposal of thepersons concerned.

CUSTOMS & EXCISE BELIZERELIEF CONSIGNMENTS (Envois de secours)Goods, such as vehicles and other means of transport, foodstuffs, medicaments, clothing,blankets, tents, prefabricatedhouses or other goods of prime necessity, forwarded as aid to those affected by natural disaster orsimilar catastrophes(*).(*) Source : Annex D.2. to the Kyoto Convention.

RELIEF FROM IMPORT (Admission en franchise desDUTIES AND TAXES droits et taxes à l'importation)Clearance of goods for home use free of import and taxes, irrespective of their normal tariffclassification or normal liability, provided that they are imported in specified circumstances and forspecified purposes.NoteRelief from import duties and taxes is dealt with specifically in Annex B.2. to the KyotoConvention.

REMISSION OF IMPORT (Remise des droitsDUTIES AND TAXES et taxes à l'importation)The waiver of payment, in whole or in part, of import duties and taxes where payment has notbeen made.NoteRemission of import duties and taxes is dealt with in Annex F.6. to the Kyoto Convention. ThatAnnex also covers the refund, in whole or in part, of import duties and taxes paid on goods declared forhome use.

RE-EXPORTATION (Ré-exportation)Exportation from a Customs territory of goods previously imported into that territory.

RULES OF ORIGIN (Règles d'origine)Specific provisions, developed from principles established by national legislation or internationalagreements ("origin criteria"), applied by a country to determine the origin of goods.NoteRules of origin are dealt with in Annex D.1. to the Kyoto Convention.

SAMPLES (Echantillons)Articles which are representative of a particular category of goods already produced or areexamples of goods the production of which is contemplated; the term does not include identical articlesbrought in by the same individual, or sent to a single consignee, in such quantity that, taken as a whole,they no longer constitute samples under ordinary commercial usage.NoteTemporary admission facilities for samples are dealt with in Annex B.3. to the IstanbulConvention.

SAMPLES OF NO (Echantillons sansCOMMERCIAL VALUE valeur commercial)Articles which are regarded by the Customs to be of negligible value and which are to be used

CUSTOMS & EXCISE BELIZEonly for soliciting orders for goods of the kind they represent (*).(*) Source : Annex F.5. to the Kyoto Convention.NoteSuch articles are normally allowed relief from import duties and taxes. In Annex B.2. to theKyoto Convention, it is recommended that the following should be regarded as samples of nocommercial value :(a) raw materials and products of such dimensions that they are useless except for purposes ofdemonstration;(b) articles of non-precious materials affixed to cards or put up as samples in the manner usual in thetrade, provided that there is not more than one of each size or kind;(c) raw materials and products, and articles of such materials or products, rendered useless, except forpurposes of demonstration, by slashing, perforation, indelible marking or by any other effectivemethod;(d) products which cannot be put up as samples of no commercial value in accordance with paragraphs(a) to (c) above and which consist of :(1) non-consumable goods of an individual value not exceeding US$5, and provided there is notmore than one sample of each kind or quality;(2) consumables goods of an individual value not exceeding US$5, even if they consist wholly orpartly of samples of the same kind or quality, provided the quantity and the manner in whichthey are put up preclude their being used otherwise than as samples.

SEAL (Scellé)A piece of metal or other material used to join together two ends of a fastening in a securemanner(*).(*) Source : Council Recommendation concerning Customs sealing system in connection with theinternational transport of goods, 1968.

SECURITY (Garantie)That which ensures to the satisfaction of the Customs that an obligation to the Customs will befulfilled. Security is described as "general" when it ensures that the obligations arising from severaloperations will be fulfilled.NoteSecurity usually takes the form of a deposit or of a legal obligation (a bond). A surety to thebond is usually required.

SHIP'S GENERAL (Déclaration généraleDECLARATION du navire)Declaration (IMCO FAL Form 1) conforming to the provisions of the Annex to the Conventionon Facilitation of Maritime Traffic, London, 1965. The general declaration is the basic document onarrival and departure providing information concerning the ship itself and summary information relating tothe cargo, crew, passengers and voyage.

SMUGGLING (Contrebande)Customs offence consisting in the movement of goods across a Customs frontier in anyclandestine manner, thereby evading Customs control(**)(**) Based on : Nairobi Convention.Notes

CUSTOMS & EXCISE BELIZE1. This term may also cover certain violations of Customs legislation relating to the possession andmovement of goods within the Customs territory.2. In certain countries:- The concept of clandestine movement of goods across frontiers is not a mandatory feature ofsmuggling.- An offence is not defined as smuggling unless it is international.

STORES (Produits d'avitaillement)Goods intended for consumption by the passengers and the crew on board vessels, aircraft ortrains, whether or not sold;Goods necessary for the operation and maintenance of vessels, aircraft or trains, including fuel andlubricants but excluding spare parts and equipment; andGoods for sale to the passengers and the crew on vessels and aircraft with a view to being landed.NoteCustoms treatment of stores for vessels, aircraft or trains used for commercial purposes is dealtwith in Annex A.4. to the Kyoto Convention.

STORES DECLARATION (Déclaration des produitsd'avitaillement)Documents providing the particulars concerning stores carried on board the means of transport,to be presented as required by the Customs.NoteThe Annex to the Convention on Facilitation of International Maritime Traffic, London, 1965,provides for a Ship's stores declaration (Model Form IMCO FAL Form 3). Usually only the followingstores need to be listed in detail in the Ship's stores declaration: narcotics for medical use, tobaccoproducts, beer,spirits, wines. Some countries require some or all of the information to be incorporated in the Ship'scargo declaration.The Annex to the IMCO Convention contains provisions limiting the conditions under which thepresentation of Stores declaration can be required, whilst Annex 9 to the Convention on InternationalCivil Aviation, Chicago, 1944, provides for the abolition of such requirement in respect of storesremaining on board an aircraft. Annex A.4. to the Kyoto Convention takes into account the provisionsof the above instruments.

SUBSTANTIAL (Critère de la transformationTRANSFORMATION CRITERION substantielle)The criterion according to which origin is determined by regarding as the country of origin thecountry in which the last substantial manufacturing or processing, deemed sufficient to give thecommodity its essential character, has been carried out(*).(*) Source : Annex D.1. to the Kyoto Convention.

SURETY (Caution personnelle)A natural or legal person (generally a bank or insurance company) who accepts responsibility indue legal form for the financial consequences of non-fulfilment of another's obligations to the Customs.

TARIFF CEILING (Plafond tarifaire)Any pre-set value or quantity, authorized for importation or exportation of given goods, during

CUSTOMS & EXCISE BELIZEa specified period, with a reduction of the normal Customs duties, and beyond which the granting of thesaid tariff reduction may be suspended until the end of the period in question.

TARIFF CLASSIFICATION (Classement tarifaire d'uneOF GOODS marchandise)Determination of the tariff subheading in a tariff nomenclature under which particular goods shouldbe classified.

TARIFF DESCRIPTION (Espèce tarifaire)Description of an article or product in accordance with the terminology used in the tariffnomenclature.

TARIFF HEADING (Position (ou sous-position)(OR SUBHEADING) tarifaire)The textual designation in a tariff nomenclature of a single commodity or a single group ofrelated commodities.Notes1. For ease of reference, each tariff heading (or subheading) is identified by a code number which isused, inter alia, for the purposes of Customs declarations. For those countries or Customs orEconomic Unions using a tariff based on the Customs Co-operation Council Nomenclature, thiscode number may be the Customs Co-operation Council Nomenclature heading number or anextention by subheading of the Customs Co-operation Council Nomenclature heading number.

1. In certain countries the term "Tariff item" is used instead of "Tariff heading".

TARIFF NOMENCLATURE (Nomenclature tarifaire)Any classification and coding system introduced by national administrations or Customs orEconomic Unions to designatecommodities or groups of related commodities for Customs tariff purposes.Notes1. At present, a majority of countries base their tariff nomenclatures on the Customs Co-operationCouncil Nomenclature, which comprises General Rules for its interpretation. Section and ChapterNotes and a list of headings arranged in systematic order.2. Some countries and Customs or Economic Unions combine in one system the requirements forCustoms tariff and for external trade statistics.

TARIFF QUOTA (Contingent tarifaire)Any pre-set value or quantity, authorized for importation or exportation of given goods, duringa specified period, with a reduction of the Customs duties, and beyond which any additional quantity ofthese goods can be imported by paying normal Customs duties.

TEMPORARY ADMISSION (Admission temporaire)Customs procedure under which certain goods can be brought into a Customs territoryconditionally relieved from payment of import duties and taxes; such goods must be imported for aspecific purpose and must be intended for re-exportation within a specified period and without havingundergone any change except normal depreciation due to the use made of the goods.Notes1. Temporary admission subject to re-exportation in the same state is dealt with in the Istanbul

CUSTOMS & EXCISE BELIZEConvention and in Annex E.5. to the Kyoto Convention.2. Temporary admission as defined in the Istanbul Convention excludes the application ofprohibitions or restriction of an economic character. The definition also includes means oftransport under the term "goods".

TEMPORARY ADMISSION (Admission temporaireFOR INWARD PROCESSING pour perfectionnement actif)Customs procedure under which certain goods can be brought into a Customs territoryconditionally relieved from payment of import duties and taxes; such goods must be intended for reexportationwithin a specified period after having undergone manufacturing, processing or repair.NoteTemporary admission for inward processing is dealt with in Annex E.6. to the Kyoto Convention.

TEMPORARY EXPORTATION FOR (Exportation temporaire pourOUTWARD PROCESSING perfectionnement passif)Customs procedure under which goods which are in free circulation in a Customs territorymay be temporarily exported for manufacturing, processing or repair abroad and then reimported withtotal or partial exemption from import duties and taxes.NoteTemporary exportation for outward processing is dealt with in Annex E.8. to the KyotoConvention.

TEMPORARY EXPORTATION WITH (Exportation temporaire avecNOTIFICATION OF INTENDED réserve de retour)RETURNExportation of goods specified by the declarant as intended for reimportation, in respect ofwhich identification measures may be taken by the Customs to facilitate reimportation in the samestate.Notes1. In some countries, goods exported with notification if intended return may be regarded as placedunder a Customs procedure described as "temporary exportation" which is designed tofacilitate the reimportation of goods wholly or partially relieved from import duties and taxes andto relieve such goods conditionally from any export duties and taxes.2. Goods exported with notification if intended return are dealt with in Annex B.3. to the KyotoConvention.

TEMPORARY STORAGE OF GOODS (Dépôt temporaire desmarchandise)Storing of goods under Customs control in premises and enclosed or unenclosed spacesspecified by the Customs(temporary stores) pending lodgement of the Goods declaration.NoteTemporary storage is dealt with in Annex A.2. to the Kyoto Convention.

TRADE FRAUD (Fraude commerciale)Any offence against statutory or regulatory provisions which Customs is responsible for enforcing,committed in order to :- evade, or attempt to evade, payment of duties/levies/taxes on movements of commercial goods;

CUSTOMS & EXCISE BELIZEand/or- evade, or attempt to evade, any prohibition or restrictions applicable to commercial goods;and/or- receive or attempt to receive any repayments, subsidies or other disbursements to which there is noproper entitlement;and/or- obtain, or attempt to obtain, illicit commercial advantage injurious to the principle and practice oflegitimate business competition.NoteA list of trade-fraud case types is included in Chapter II of the CCC Manual on measures tocombat commercial fraud.

TRANSHIPMENT (Transbordement)Customs procedure under which goods are transferred under Customs control from theimporting means of transport to the exporting means of transport within the area of one Customs officewhich is the office of both importation and exportation.NoteTranshipment is dealt with in Annex E.2. to the Kyoto Convention.

TRANSIT BOND-NOTE (Acquit-à-caution de transit)National Customs document providing authority for goods to be conveyed in Customs transitwithout prior payment of import duties and taxes, generally containing all the particulars necessary forthe assessment, where appropriate, of import duties and taxes, and an undertaking, covered bysecurity, to produce the goods at the Customs office of destination with Customs seals intact.

TRANSPORT-UNIT (Unité de transport)Any means of transporting goods suitable for use in a Customs transit operation or under Customsseal.Notes1. The term transport-unit means :(i) containers having an internal volume of one cubic metre or more,(ii) road vehicles, including trailers and semi-trailers,(iii) railway wagons, and(iv) lighters, barges and similar vessels.2. Approval of transport-units for transport of goods under Customs seal is dealt with in variousinternational instruments, for example, the Kyoto Convention (Annex E.1.), the CustomsConvention on Containers, 1972, and the Customs Convention on the international transport ofgoods under cover of TIR carnets (TIR Convention), 1975.

TRAVELLER (Voyageur)(1) Any person who temporarily enters the territory of a country in which he or she does not normallyreside ("non-resident"), and(2) any person who returns to the territory of the country in which he or she normally resides afterhaving been abroad temporarily ("returning resident").NoteCustoms facilities applicable to travellers are dealt with in Annex F.3. to the Kyoto Conventionand in Annex B.6. to the Istanbul Convention.

CUSTOMS & EXCISE BELIZEURGENT CONSIGNMENTS (Envois urgents)Goods which require rapid clearance as a matter of priority due to :- their nature,- their being relief consignments;- their meeting a fully justified urgent need.NoteUrgent consignments are dealt with in Annex F.5. to the Kyoto Convention.