Commission Delegated Regulation (EU) 2015/2446

means the provisions related to import and export activities for products which are covered by Annex 71-02, points 1, 2 and 3.;

means an economic operator moving parcels, including the United Kingdom designated postal operator, authorised in accordance with Article 12 of Decision No 1/2023 to bring goods in parcels into Northern Ireland from another part of the United Kingdom by direct transport;

means all goods carried by whatever means in relation to a journey of a natural person;

means a beneficiary country of the generalised system of preferences (GSP) listed in Annex II to Regulation (EC) No 978/2012 of the European Parliament and of the Council;

means a system that allows products which originate in the Union, to be considered as materials originating in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country;

refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System;

means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code;

means any country, other than a Member State of the Union that is a contracting party to the Convention on a common transit procedure;

means products which are either:

means the Convention on a common transit procedure;

means a system that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the Union;

means the customs office where the customs declaration placing goods under a transit procedure is accepted;

means the customs office where the goods placed under a transit procedure are presented in order to end the procedure;

means the customs office where the export declaration or the re-export declaration is lodged for goods being taken out of the customs territory of the Union;

means the customs office which is competent for customs supervision at the place where the means of transport carrying the goods arrives or, where applicable, is destined to arrive, in the customs territory of the Union from a territory outside that territory;

means customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods for a special procedure;

means the value as determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation);

(EORI number) means an identification number, unique in the customs territory of the Union, assigned by a customs authority to an economic operator or to another person in order to register him for customs purposes;

means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

means:

means an operator providing integrated services of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over, such items throughout the supply of the service;

means an individual item conveyed by or under the responsibility of an express carrier;

means a system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country;

means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;

means the principles which are recognised or have substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared;

means both materials and products;

means goods in a consignment of an intrinsic value not exceeding EUR 150, sold in distance sales of imported goods as defined in Article 14(4), point (2), of Directive 2006/112/EC, excluding goods the importation of which is exempt from VAT in accordance with Article 143(1), point (ca), of that Directive, and goods which benefit from preferential measures, including those provided for in customs union agreements;

means

means any goods to be moved or used:

means

means the prior export of processed products obtained from equivalent goods under inward processing before the import of the goods they are replacing, referred to in Article 223(2)(c) of the Code;

means the import of non-Union goods under inward processing before the export of processed products;

means the Convention on temporary admission done at Istanbul on 26 June 1990;

means one or more goods in a consignment sharing the same tariff classification, description and, if provided in accordance with the data requirements applicable to the relevant customs declaration or to the data to be provided or made available to the customs authorities, origin.

means letters, postcards, braille letters and printed matter not liable to import or export duty;

means any kind of working or processing including assembly;

means a maritime National Single Window within the meaning of point 3 of Article 2 of Regulation (EU) 2019/1239 of the European Parliament and of the Council;

(MRN) means the registration number allocated by the competent customs authority to declarations or notifications referred to in Article 5(9) to (14) of the Code, to TIR operations or to proofs of the customs status of Union goods;

means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product.

means a product identifier assigned by an online seller, marketplace or platform;

means the weight of the goods themselves without packing materials and packing containers of any kind;

means a product identifier that is assigned by a manufacturer, producer or product supplier and which does not rely on internationally recognised standards;

means the export of Union goods under outward processing before the import of processed products;

means the prior import of processed products obtained from equivalent goods under outward processing before the export of the goods they are replacing, referred to in Article 223(2)(d) of the Code;

means a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances.

means the time by which goods placed under a special procedure, except transit, or processed products must be placed under a subsequent customs procedure, must be destroyed, must have been taken out of the customs territory of the Union or must be assigned to their prescribed end-use.

means an operator established in and designated by a Member State to provide the international services governed by the Universal Postal Convention adopted on 10 July 1984 under the aegis of the United Nations Organisation, responsible to convey items of correspondence and goods contained in a postal parcel or package;

means natural persons other than taxable persons acting as such as defined by Council Directive 2006/112/EC;

means the product being manufactured, even if it is intended for later use in another manufacturing operation;

means a unique alphanumeric code assigned to a specific model, batch or article, at any packaging level, ensuring its precise, unambiguous identification and traceability at every stage of the supply chain, from the offering for sale, including online or distance sale, to the sale and supply, and to post-market activities;

means a public customs warehouse where the responsibilities referred to in Article 242(1) of the Code lie with the holder of the authorisation and with the holder of the procedure;

means a public customs warehouse where the responsibilities referred to in Article 242(2) of the Code lie with the holder of the procedure;

means a system whereby products which according to this Section originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;

means a group of countries between which regional cumulation applies;

means:

means a service which carries goods in vessels that ply only between Union ports and does not come from, go to or call at any points outside the customs territory of the Union or any points in a free zone of a Union port;

means in the context of customs status a transport document issued in a Member State covering the carriage of the goods from the point of departure in the customs territory of the Union to the point of destination in that territory under the responsibility of the carrier issuing the document;

means a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC do not apply;

means a product identifier that is assigned by a manufacturer, producer or product supplier and which relies on internationally recognised standards;

means a statement made out by the exporter or the re-consignor of the goods indicating that the products covered by it comply with the rules of origin of the scheme.

means

means a country or territory outside the customs territory of the Union;

means an operator established in and designated by a third country to provide the international services governed by the Universal Postal Convention;

means the loading or unloading of products and goods on board a means of transport to another means of transport;

means any natural person who:

means an economic operator that is authorised in accordance with Articles 9 to 11 of Decision No 1/2023 of the Joint Committee established by the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (‘Decision No 1/2023’);

means any airport situated in the customs territory of the Union;

means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board;

means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board;

means any sea port situated in the customs territory of the Union;

means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the country of production;

means either of the following:

means waste from ships within the meaning of point 3 of Article 2 of Directive (EU) 2019/883 of the European Parliament and of the Council;