Decision 1977/415

means a specific form identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific country.

means a declaration of origin certified by an authority or body empowered to do so;

means the products obtained abroad during or as a result of the manufacturing, processing or repair of the goods temporarily exported for outward processing;

means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing;

means an appropriate statement as to the origin of the goods made, in connection with their exportation, by the manufacturer, producer, supplier, exporter or other competent person on the commercial invoice or any other document relating to the goods;

means a certificate of origin, a certified declaration of origin or a declaration of origin;

means goods which may be disposed of without customs restriction;

means the customs duties and all other duties, taxes, free of other charges which are collected on or in connection with the importation of goods, but not including fees and charges which are limited in amount to the approximate cost of services rendered;

means both natural and legal persons, unless the context otherwise requires.

means 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);

means the customs procedure under which goods which are in free circulation in a customs territory may be temporarily exported for manufacturing, processing, or repair abroad and then re-imported with total or partial exemption from import duties and taxes;