Accreditation – registration of the legal entity or the private enterprise in customs bodies of Ukraine, after realisation of accreditation the enterprise has the right to be engaged in foreign trade.
Accreditation customs - the customs body of Ukraine in which is accredited Ukrainian subject of foreign trade.
Allowing documents – licences, certificates, permissions and other documents of the State Services necessary for finishing customs registration of goods.
The authorised bank – any commercial bank officially registered in territory of Ukraine which has the licence of National bank of Ukraine for carrying out of currency transactions, and also carries out currency control of operations of the clients.
Area of operations of customs – an administrative and territorial unit of Ukraine in which territory the customs carries out the activity.
Consignment is the act of consigning, which is placing any material in the hand of another, but retaining ownership until the goods are sold or person is transferred.
The commission contract – the contract at which one party (commission agent) undertakes on the instructions of other party (committent) for corresponding compensation to make one or several legal actions on its own behalf but at the expense of the committent.
The complete object- installation or the unit which in the collected kind represents the finished technological complex or its independent part, but taking into account transportation and installation to be imported on territory of Ukraine by a several consignment of goods.
The contract – financially issued agreement of two or more subjects of foreign trade and their counterparts (partners), directed on an establishment, change or the termination of their mutual rights and obligations in foreign trade.
The customs agent – legal or the physical person who is carrying out declaring of the goods and vehicles which move through customs border of Ukraine.
The customs declaration (CD) – the written statement of the established form which is given to customs bodies and contains data concerning the goods and vehicles which move through border of Ukraine, a customs treatment in which they are declared, and also other information necessary for customs control, registration, statistics, charge and payment of necessary fees.
Customs registration (customs clearance) – carry out by customs authorities actions (procedures) connected with customs control of the goods and vehicles which move through customs border of Ukraine.
The customs broker – the enterprise which is carrying out declaring of the goods and vehicles and has the license given out by the State customs service of Ukraine.
Customs control - set of actions which are carried out by customs bodies within the competence for the purpose of meeting the requirements of the Customs Code of Ukraine, laws and other regulatory legal acts of Ukraine.
Customs treatment – set of the norms established by Laws of Ukraine which, depending on the declared purpose of carrying the goods and vehicles through customs border of Ukraine, define an order of such moving and the customs procedures which are carried out.
Customs warehouse – specially equipped warehouse or the open areas for storage the goods under customs control without enforce the duty or other payments, and also without application of measures of not tariff regulation and other restrictions.
Customs payments – the customs duties, excise, VAT, etc.
Customs cost of the goods – cost of the goods which move through customs border of Ukraine, defined according to requirements of the Customs Code of Ukraine which is applied further to charge of customs payments.
Declaring – the declaration to customs body according to the established form of exact data concerning the goods and vehicles moved through customs border.
The enterprise registration form - document containing data on the enterprise and confirming the fact of registration (accreditation) of the enterprise in customs bodies.
Export – a customs treatment according to which the goods are exporting from the customs territory of Ukraine for the free circulation without the obligation of return of such goods on this territory and without restriction of conditions of their use outside of customs territory of Ukraine.
Foreign investments – values which are put by foreign investors in objects of investment activity according to the legislation of Ukraine, the purpose of investments is reception of profit or achievement of social effect.
Foreign trade – activity of subjects of international trade of Ukraine and foreign subjects, constructed on mutual relations between them, and connected with moving of the goods through customs border of Ukraine.
Import – customs treatments according to which the goods are imported on customs territory of Ukraine for free circulation and can be used without customs restrictions.
Invoice – (final invoice, fr. facture, ger. Rechnung, Faktura, Handels faktura) a kind of the commercial bill in which the sum of payment for the goods is specified.
Invoice value of the goods – cost of the goods moved through customs border of Ukraine, specified in the invoice (invoice-proforma).
The-leasing-contract – the contract of tenancy of various kinds of means, buildings and constructions mainly for the long-term period.
Measures of tariff regulation – methods of regulation of foreign trade by means of various rates of the customs duties and other payments (duty, excise, VAT, custom charges etc.).
Measures of not tariff regulation – methods of regulation of foreign trade by means of various allowing documents.
Order deliveries – deliveries of the goods to Ukraine for the purpose of purchase and sale or an exchange at which at the moment of import of such goods on customs territory of Ukraine the contract of purchase and sale is not concluded yet.
The preliminary declaration (PD) – kind of documents used by customs bodies of Ukraine. Represents the notice to customs bodies in the written or electronic form about intention of import of a consignment on territory of Ukraine.
Raw materials for processing - raw materials, materials, the half-finished products imported on customs territory of Ukraine by the foreign customer or exported by the Ukrainian customer for use at manufacturing of finished goods with the subsequent returning of all production or its part in the country of the owner.
Release of the goods for free circulation – the free administration of the goods passed through customs border of Ukraine.
Registration customs – customs body of Ukraine in which area of operation there is a customs registration of the goods.
The State Customs Service of Ukraine – the central enforcement authority in the range of customs related issues which co-ordinates and supervises activity of customs bodies of Ukraine.
The subject of foreign trade – the legal body registered in territory of Ukraine or other country, carrying out foreign trade.
Temporary import/export – a customs treatment according to which the goods can be imported on customs territory of Ukraine or exported out of Ukraine with obligatory subsequent return of such goods.
Ukrainian Classification of Commodity - Harmonized Commodity Description and Coding System of Ukraine.
