Regulation (EU) No 952/2013

means a fee paid by an importer to an agent for representing him or her in the purchase of goods being valued.

means the person who operates the means of transport which, once brought into the customs territory of the Union, moves by itself as an active means of transport;

means non-tariff measures established, as part of the common commercial policy, in the form of Union provisions governing international trade in goods;

means the customs administrations of the Member States responsible for applying the customs legislation and any other authorities empowered under national law to apply certain customs legislation;

means specific acts performed by the customs authorities in order to ensure compliance with the customs legislation and other legislation governing the entry, exit, transit, movement, storage and end-use of goods moved between the customs territory of the Union and countries or territories outside that territory, and the presence and movement within the customs territory of the Union of non-Union goods and goods placed under the end-use procedure;

means the obligation on a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force;

means the act whereby a person indicates, in the prescribed form and manner, a wish to place goods under a given customs procedure, with an indication, where appropriate, of any specific arrangements to be applied;

means all the operations which must be carried out by a person and by the customs authorities in order to comply with the customs legislation;

means the body of legislation made up of all of the following:

means any of the following procedures under which goods may be placed in accordance with the Code:

means any person appointed by another person to carry out the acts and formalities required under the customs legislation in his or her dealings with customs authorities;

means the status of goods as Union or non-Union goods;

means action taken in general by the customs authorities with a view to ensuring that customs legislation and, where appropriate, other provisions applicable to goods subject to such action are observed;

means any person liable for a customs debt;

means any act by the customs authorities pertaining to the customs legislation giving a ruling on a particular case, and having legal effects on the person or persons concerned;

means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;

means a person who, in the course of his or her business, is involved in activities covered by the customs legislation;

means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be brought into the customs territory of the Union;

means the act whereby a person informs the customs authorities, in the prescribed form and manner and within a specific time-limit, that goods are to be taken out of the customs territory of the Union;

means customs duty payable on the export of goods;

means the person who is the owner of the goods or who has a similar right of disposal over them or who has physical control of them;

means:

means customs duty payable on the import of goods;

means goods other than those referred to in point 23 or which have lost their customs status as Union goods;

means a fixed place of business, where both the necessary human and technical resources are permanently present and through which a person's customs-related operations are wholly or partly carried out;

means a natural person, a legal person, and any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts;

means:

means the notification to the customs authorities of the arrival of goods at the customs office or at any other place designated or approved by the customs authorities and the availability of those goods for customs controls;

means goods placed under a processing procedure which have undergone processing operations;

means any of the following:

means the quantity or percentage of processed products obtained from the processing of a given quantity of goods placed under a processing procedure;

means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods, with the exception of those under the free zone procedure or in temporary storage, out of the customs territory of the Union;

means the act whereby a person indicates, in the prescribed form and manner, a wish to take non-Union goods which are under the free zone procedure or in temporary storage out of the customs territory of the Union;

means the act whereby the customs authorities make goods available for the purposes specified for the customs procedure under which they are placed;

means the waiving of the obligation to pay an amount of import or export duty which has not been paid;

means the refunding of an amount of import or export duty that has been paid;

means the likelihood and the impact of an event occurring, with regard to the entry, exit, transit, movement or end-use of goods moved between the customs territory of the Union and countries or territories outside that territory and to the presence within the customs territory of the Union of non-Union goods, which would:

means the systematic identification of risk, including through random checks, and the implementation of all measures necessary for limiting exposure to risk;

means the situation of non-Union goods temporarily stored under customs supervision in the period between their presentation to customs and their placing under a customs procedure or re-export;

means the act whereby a person indicates, in the prescribed form and manner, that goods are in temporary storage;

means goods which fall into any of the following categories: