Customs glossary

AApproved exporter

An approved exporter may make out origin declarations above the usual value threshold, within the scope of a customs authorisation and the applicable preferential arrangement. Under many agreements, other exporters may make out an origin declaration for consignments containing originating products with a value of up to EUR 6,000. The threshold does not automatically refer to the total invoice amount. The form of proof, value threshold and required status depend on the agreement; some arrangements require registration in the REX system, for example.

CCustoms debt

A customs debt is the obligation to pay the amount of import or export duty applicable to specific goods under the customs legislation in force.

CCustoms declaration

A customs declaration is the act by which a person indicates, in the prescribed form and manner, that they wish to place goods under a particular customs procedure, specifying any particular arrangements where applicable.

CCustoms procedure

The customs procedures under which goods may be placed under the Customs Code are: a) release for free circulation; b) special procedures; c) export.

CCustoms representative

A customs representative is a person appointed by another person to carry out the acts and formalities required by customs legislation in that person’s dealings with customs authorities.

CCustoms status

Customs status indicates whether goods are Union goods or non-Union goods.

CCustoms supervision

Customs supervision comprises general action by the customs authorities to ensure compliance with customs legislation and, where applicable, other rules governing goods subject to that action.

DDebtor

A debtor is a person liable to pay a customs debt.

DDeclarant

A declarant is the person who submits, in their own name, a customs declaration, temporary storage declaration, entry summary declaration, exit summary declaration, re-export declaration or re-export notification, or the person on whose behalf it is submitted.

EEconomic operator

An economic operator is a person involved, in the course of their business, in activities covered by customs legislation.

EEORI number

The EORI number (Economic Operators’ Registration and Identification) uniquely identifies economic operators and other persons required to register with customs authorities throughout the EU. It is used for customs declarations and other customs activities where required by the applicable rules.

IImport duty

Import duty is the customs duty payable when goods are imported.

NNon-Union goods

Non-Union goods are goods that do not meet the conditions for Union goods or have lost their customs status as Union goods.

PPresentation of goods to customs

Presentation of goods to customs means notifying the customs authorities that goods have arrived at a customs office or another place designated or approved by them and are available for customs controls.

PProcessing operations

Processing operations include: a) working goods, including assembling, fitting or attaching them to other goods; b) processing goods; c) destroying goods; d) repairing goods, including restoring them and putting them in order; e) using goods that are not incorporated into the processed products but enable or facilitate their production, even if they are fully or partly consumed in the process (production accessories).

RRelease of goods

Release of goods is the act by which customs authorities make goods available for the purposes of the customs procedure under which they have been placed.

RRemission

Remission means waiving the obligation to pay an amount of import or export duty that has not yet been paid.

RRepayment

Repayment means refunding an amount of import or export duty that has been paid.

TTemporary storage

Temporary storage is the temporary holding of non-Union goods under customs supervision between their presentation to customs and their placement under a customs procedure or re-export.

UUnion goods

Union goods are goods that: a) have been wholly obtained or produced in the customs territory of the Union without using goods imported from countries or territories outside that territory; b) have been brought into the customs territory of the Union from outside it and released for free circulation; or c) have been obtained or produced in the customs territory of the Union exclusively from goods referred to in point b, or from goods referred to in points a and b.

Specific rules, particularly those concerning proof of preferential origin, depend on the relevant agreement.

Sources: Union Customs Code, in particular Article 5 · EORI registration (BMF, German) · Origin declaration (German Customs, German). Last reviewed: 19 September 2026.