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Ad-valorem duty: A duty fixed as a percentage of the value of the goods


Agricultural duties: Import and export duties introduced under the common agricultural policy


Anti-dumping duties: Customs duties imposed on imports from specific countries in addition to the normal or preferential duty; such duties can be introduced where the export price is below the normal value, provided such imports cause or threaten to cause material injury to Community producers of like products


Approved exporter (export procedure): A person who has been authorised to use the local clearance procedure for exports, i.e. he places the goods under the procedure by entry in his records and notifies the customs authorities of the removal of the goods from his premises in the manner specified in the authorisation (Arts 283-289 CCIP)


Approved exporter (origin): A person who makes frequent shipments of products qualifying for preferential origin and who has been authorised to make out invoice declarations for proof of origin.


Association agreement: An agreement between the Community and one or more third countries creating mutual rights and obligations


ATA carnet: Customs document used for the temporary exportation, transit and temporary exportation, transit and temporary admission of goods for specific purpose, e.g. for displays, exhibitions and fairs as professional equipment and as commercial samples.


Authorised consignee: A person who has been authorised to receive at his premises or at any other specified place goods under a transit procedure without presenting them and the transit declaration at the office of destination.


Authorised consignor: A person who has been authorised to carry out transit operations without presenting the goods and the transit declaration at the office of departure.