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D


Debtor: Any person liable for payment of a customs debt


Declarant: The person making the customs declaration in his own name or the person in whose name a customs declaration is made (Arts 4 (18), 5 CC).


Declaration of value (D.V.1): A form accompanying the customs declaration where it is necessary to establish the customs value (Art. 178, Annexes 28, 29 CCIP)


Destruction: Customs treatment of Community goods subject to end-use controls and non-Community goods in order to avoid payment of import duties (Arts 82, 182 CC)


Drawback: One of the two variants of the inward processing procedure under which the import duties are paid at release for free circulation and refunded when the processed products or the goods in the unaltered state are re-exported. Many free-trade agreements don't allow drawback if a preferential proof of origin is issued.



Duty relief: Duty relief is provided for

• outward processing (Art. 145 CC),
• special circumstances as defined in Reg. (EEC) No 918/83 (Art. 184 CC),
• returned goods (Arts 185-187 CC),
• products of sea-fishing (Art. 188).

Electronic Customs Decision: Decision 70/2008/EC of the European Parliament and the Council of 15 January 2008 on a paperless environment for customs and trade (OJ L 23, 26.01.2008, p. 21). This Decision provided a further significant step forward in linking national customs Information and Communication Technology systems, benefiting both customs and trade. By meeting the needs of modern logistics, a pan-European electronic customs shall increase the competitiveness of companies doing business in Europe, reduce compliance costs and improve security at the EU borders. The Decision itself sets out the basic framework (objectives, strategy and coordination mechanism for the electronic customs systems) and major deadlines for electronic customs projects. It also defines the Community and national components of the systems and the related responsibilities and tasks as well as establishes monitoring and reporting framework for the electronic customs initiative.



E



Electronic data interchange (EDI): Under the conditions and in the manner which they determine, the customs authorities may provide that customs formalities are carried out by exchanging EDI standard messages; this includes the replacement of the handwritten signature by other means and a waiver from presenting written documents when the declaration is lodged


Export: The customs procedure for taking Community goods out of the customs territory in order to ensure compliance with export restrictions (Art. 161 CC)


Export duties: Export charges introduced under the common agricultural policy (Art. 4 (11) CC)


Exporter: The person on whose behalf the export declaration is made and who is the owner of the goods or has a similar right of disposal over them (Art. 788 CCIP). Under other Regulations it is the person who is partner of the export contract, the holder of an export licence or who is entitled to export refunds