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P

Principal: The person who places goods under the transit procedure, even where this is done by an authorised representative.


Processing operations: This term covers (Art. 114 (2) (c) CC) :

• the working of goods, including assembling them or fitting them to other goods,
• the processing of goods,
• the repair of goods, including restoring them and putting them in order,
• the use of certain goods which are not be found in the processed products, but which allow or facilitate their production, excluding fuel, energy, lubricants, equipment and tools (Art. 538 CCIP)

Processing under customs control: A procedure allowing goods to be imported under suspension of import duties and commercial policy measures for the purposes of (Art. 130 CC)

• processing and
• subsequent release for free circulation at a more favourable import duty.

Proof of origin: Proof that the goods fulfil the origin requirements laid down (e.g. EUR.1, Form A, invoice declaration)



R



Re-exportation: Customs treatment of non-Community goods that are taken out of the customs territory (Art. 182 CC)


Registered baggage: Baggage which, once registered in the departure airport, is neither accessible to the traveller during the flight nor at the stopover if there is one. This luggage is carried in the baggage hold of the plane


SAD BIS: Form used to supplement the copies of the SAD when more than one item is being declared.S SecurityAmount that might be requested by the customs authorities to ensure payment of customs debt.Sensitive goodsA range of goods for which the Community guaranteeing associations have withdrawn the TIR guaranteeSingle Administrative Document (SAD)This is a multi-copy form which is used throughout the Community and EFTA countries for the control of imports, exports and goods in transit.



T



TAD (Transit Accompanying Document): The TAD accompanies the goods where a transit declaration is processed at an office of departure by the NCTS. Copies A and B of the TAD replace copies No 4 and No 5 of the SAD. The TAD corresponds to the specimen and notes in Appendix III, Annexes D3 and D4 Convention/Annex 45a IPC.


TARIC: Integrated tariff of the Community, held in a Commission database containing EC import and export measures applicable to specific goods, such as tariff suspensions, tariff quotas, tariff preferences, anti-dumping duties, quantitative restrictions, embargoes, export


TIR carnet: Document facilitating transit by serving both as a customs declaration and as a guarantee in countries that are a contracting party to the TIR Convention (OJ 1978 No L 252, p. 1)


TIR carnet holder: The company authorised by Customs to use TIR carnets


TIR Convention: The Customs Convention on the International Transport of Goods Under Cover of TIR Carnets, 1975


TIR guarantee: The amount of the security covering the duties and taxes at risk. The TIR Convention recommends the amount of the guarantee should be $50,000 per TIR carnet. The Community has fixed the amount at 60,000 EURO per TIR carnet