Reference category
Customs & imports
Reference material for customs & imports, grouped by set and paired with working tools.
Each entry states the definition, the facts and the practical caveats before linking to the matching tool.
Reference sets in this category (3)
Customs clearance reference
How customs clearance works for cross-border sellers: the entry, the broker, the commercial invoice, packing list, bill of lading, origin evidence, bonds, ISF, holds and duty refunds.
12 entries →HS code reference
How the Harmonized System works: chapters, headings, six-digit subheadings, national tariff lines, the General Interpretative Rules, HTSUS, TARIC and official lookup paths.
8 entries →Customs setup and duty programmes
Advanced customs reference for importers: EORI and AEO status, bond types, entry types, ISF filing, tariff rulings, first-sale valuation, transfer pricing, anti-dumping and countervailing duties, tariff quotas and free-trade-agreement origin. Each page states the decision, the evidence and the official source.
12 entries →All 32 entries
Customs clearance reference 12 entries
Customs clearance — what it actually isThe process that turns an arriving shipment into legally imported goods: declaration, documents, duty, tax and release.
Customs broker — role and limitsA licensed or registered intermediary who files declarations for the importer, but does not automatically take on the duty liability.
Customs entry — the declarationThe formal declaration of goods, value, code, origin and duty treatment that customs accepts or queries.
Commercial invoice — the core customs documentThe seller's invoice to the buyer, used by customs to verify value, parties, goods, terms and origin.
Packing list — cartons, weights and marksThe carton-level inventory that lets customs, the carrier and the warehouse find and check the goods.
Bill of lading and airway billThe carrier's document for the cargo: contract of carriage, receipt and, for ocean, a document of title.
Certificate of origin — proving where goods were madeEvidence that goods meet an origin rule, used for preferential duty, quotas, marking and trade statistics.
Customs bond — the US guaranteeA US customs bond guarantees payment of duties, taxes and potential penalties; it is not a prepayment of duty.
Importer Security Filing (10+2)The US advance cargo data rule for ocean shipments: ten importer data elements plus two carrier elements.
Customs hold and examinationA document review or physical inspection that pauses release, often while storage and demurrage costs accumulate.
Customs value — what duty is calculated onThe value customs uses to calculate duty, usually the transaction value with specified additions and deductions.
Duty drawback and refundsA refund mechanism for duties paid on imported goods that are later exported, subject to strict documentation and deadlines.
HS code reference 8 entries
HS code — what it is and what it controlsA standardized product classification used by customs for duty, permits, origin and trade statistics.
HS chapters and headingsHow the HS is organized into sections, chapters, headings and subheadings, and why the chapter notes matter.
Six-digit HS vs national tariff linesThe six-digit HS code is the shared base; the US, EU and other markets add digits for duty and statistical lines.
General Interpretative Rules (GRI)The six rules that tell you which heading applies when product descriptions, sets or mixtures create ambiguity.
HTSUS — the US tariff lineThe US Harmonized Tariff Schedule adds statistical digits to the HS and carries the duty rates and special measures.
TARIC and the EU Combined NomenclatureThe EU uses an eight-digit Combined Nomenclature and a ten-digit TARIC layer for measures such as anti-dumping and quotas.
Common HS code mistakesThe recurring classification failures: marketing names, ignored notes, old editions, one code for variants and origin confusion.
How to look up an HS codeA practical lookup sequence: describe the goods, read the notes, search the official tariff, record the reasoning and request a ruling when needed.
Customs setup and duty programmes 12 entries
EORI numberAn EORI is the identifier customs uses for your business. Without one, the entry cannot be filed in your name.
AEO statusAuthorised Economic Operator status can reduce checks and speed clearance. It is an audit, not a purchase.
Customs bond typesA bond guarantees duty payment. One entry or a year of entries — the choice depends on frequency and exposure.
Entry typesThe entry type decides the paperwork, the bond and the duty treatment. Choosing the wrong one can invalidate a relief.
ISF filingThe US Importer Security Filing must be filed before ocean cargo loads. Late or inaccurate filing carries a penalty.
Tariff rulingWhen the code is uncertain, a ruling gives a written answer. It takes time and is specific to the goods described.
First-sale ruleUS valuation can sometimes use the first sale for export, not the price paid by the importer. The conditions are strict.
Transfer pricingWhen buyer and seller are related, the price must be arm's length for tax and defensible for customs. The two tests are not identical.
Anti-dumping dutyAnti-dumping duties apply to specific goods from specific countries. The rate can exceed the normal tariff and change the business case.
Countervailing dutyCountervailing duties offset foreign subsidies. They are separate from anti-dumping and can apply at the same time.
Tariff quotaA tariff quota allows a lower rate up to a quantity limit. Above the limit, the rate jumps.
FTA originA free-trade agreement can reduce or remove duty, but only if the origin rules and the declaration are right.
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