Glossary
Glossary of foreign trade and customs terms
In plain words we explain the concepts an importer deals with: the customs declaration, HS code, customs value, FSB notification, certificates and other foreign-trade terms. Each has its own page with related terms and articles.
A
Authorized Economic Operator (AEO)
A company with special status and simplifications in customs operations (expedited release, etc.).
Anti-dumping duty
An additional duty on imports at understated prices, protecting the EAEU market; on top of the regular rate.
Air waybill (AWB)
Transport document for air carriage; confirms receipt of the cargo and the contract of carriage.
Abandonment to the state
Transfer of foreign goods into state ownership without payment of duties (a customs procedure).
Ad valorem duty
A duty charged as a percentage of the customs value of the goods.
Advance information (pre-arrival information)
Mandatory submission of data about the goods to customs BEFORE the cargo arrives at the border.
Aggregate customs payment (STP)
Charges calculated as for ordinary import (duty + VAT + excise), applied in certain import cases.
Administrative (departmental) appeal
Pre-trial challenge of a customs decision by filing a complaint with a higher customs authority.
Administrative offence case (breach of customs rules)
Administrative liability under Chapter 16 of the Code of Administrative Offences for inaccurate declaration and other breaches.
Automatic release
Release of a declaration without an inspector — the decision is made by the information system using algorithms.
Accredited testing laboratory
A testing laboratory from the Rosaccreditation register whose test reports are accepted for confirming conformity.
B
Bill of Lading (B/L)
Sea transport document: a contract of carriage, a receipt for the goods and a document of title.
Booking (reserving space)
Reserving space for cargo on a vessel or voyage with the carrier, confirmed by a booking.
Bank guarantee
A bank's undertaking to pay a sum to the beneficiary; also used as security for customs payments.
Bonded warehouse
A warehouse where imported goods are stored duty-free until sold; payments are made when a specific order is released.
Beneficial owner
The individual who actually owns or controls the company; disclosed to the bank during compliance.
C
Customs declaration (DT)
The main customs document by which the declarant states information about goods on import or export.
Customs value adjustment (KTS)
Customs revision of the declared value of goods, usually upward, with additional charges of payments.
Customs value
The basis for calculating customs payments: the value of goods plus certain costs up to the EAEU border.
Certificate of conformity
A permit document confirming that goods meet the requirements of a technical regulation.
Customs representative (broker)
A company from the FCS register that performs customs operations on behalf of the declarant.
Customs duty
A mandatory payment when moving goods across the border; it may be ad valorem, specific or combined.
Customs fee
A charge for performing customs operations (for processing the declaration); depends on the customs value.
Customs procedures
Regimes defining the conditions for using goods under customs control (release, transit, warehouse, etc.).
Currency control
Bank and state oversight of settlements under foreign-trade contracts; registration of the contract.
Country of origin
The country where goods are produced or sufficiently processed; affects duties and preferences.
Certificate of origin
A document confirming the country of manufacture; forms ST-1, form A, EUR.1 are used for preferences.
Common Customs Tariff (ETT)
The set of EAEU import duty rates, uniform for all member states; the rate is by HS code.
Customs transit
Transport of goods under customs control without paying duties from one customs office to another.
Customs warehouse
A procedure for storing imported goods without paying duties for an established period.
Customs inspection
A customs check of goods with opening of packaging and examination; assigned based on risks.
CMR (road consignment note)
International consignment note for road carriage; confirms the contract of carriage.
Cargo consolidation
Combining shipments from different shippers into one transport run — each pays only for their own volume.
Customs carrier
A carrier from the FCS register that moves goods under customs control without providing security for each shipment.
Cargo insurance
Protects the value of the cargo during transport against damage, loss, and theft (cargo insurance).
Customs examination
An external check of the cargo without opening the packaging; less intrusive than an inspection.
Customs expert examination
Study of the goods by experts to determine the HS code, composition, origin, or value.
Customs observation
Visual monitoring by customs of goods and operations without interfering with the cargo.
Contract specification
An annex to the contract listing the goods, prices, and terms of a specific shipment.
Consignment note (waybill)
A document covering the transport and handover of goods; in international road transport a CMR is used.
CIF (Cost, Insurance and Freight)
Incoterms (sea): the price includes delivery to the port of destination and insurance; risk passes as early as loading.
Combined duty rate
A rate combining ad valorem and specific parts: the larger of the two is paid, or their sum.
Countervailing duty
A protective duty against imports subsidised by the exporting state.
Customs valuation methods
Six methods for calculating the customs value; the main one is the transaction value, the rest apply in turn.
Certificate of origin form ST-1
Certificate of origin form ST-1 for tariff preferences in trade with CIS countries.
Customs receipt order (TPO)
The document by which customs assesses payments when an individual imports goods (instead of a declaration).
Customs control zone (ZTK)
An area under customs control (warehouses, ports, checkpoints) where movement of goods is restricted.
Cross-docking
Transferring goods straight from receiving to shipping without long-term warehouse storage.
Cargo terminal
A facility for receiving, handling, storing and transhipping cargo (including a container terminal).
Currency risk hedging
Protection against exchange-rate swings through forwards, options and other instruments.
Currency clause
A contract term tying the price to a stable currency or rate to protect against its fluctuations.
Customs receipt (of security)
A document confirming that security for the payment of customs duties has been provided.
Customs audit (desk/field)
A post-release control: a desk audit (based on documents) or a field audit (visiting the trader).
Conditional release
Release of goods with restrictions on use/disposal until conditions are met (documents, payments).
Cross-border e-commerce
Online sales of goods between countries to end customers (cross-border e-commerce).
CPT (Carriage Paid To)
Incoterms: the seller pays for carriage to the destination, but risk passes on handover to the first carrier.
CIP (Carriage and Insurance Paid To)
Incoterms: like CPT, but the seller also insures the cargo to the destination.
CFR (Cost and Freight)
Incoterms (sea): the seller pays freight to the port of destination, but risk passes on loading onto the vessel.
Cumulation of origin
A rule that allows materials from partner countries to be counted as 'own' when determining origin.
Customs register of IP objects
The customs register of intellectual property objects; customs uses it to protect brands from counterfeits.
Counterfeit goods
Goods that unlawfully use someone else's trademark; their import is prohibited and they may be seized.
Compliance
Adherence to laws and internal rules in foreign-trade deals; the bank screens transactions for risks.
Currency (FX) compliance
The bank's control over compliance with currency legislation on a foreign-trade deal.
Certification and declaration scheme
A set of procedures (testing, production analysis, inspection) used to confirm a product's conformity.
Certification body
An accredited organisation that issues certificates of conformity and registers declarations.
CIM consignment note
A rail consignment note for carriage under the CIM rules (Europe); at the gauge junction a CIM/SMGS transfer is arranged.
Container flatcar (fitting platform)
A rail flatcar with fittings for securing containers, the main wagon for container transport.
Carriage charge (RZD tariff)
The charge for rail carriage under the tariff (Price List 10-01); depends on the cargo, distance and wagon type.
Confirmation of the 0% VAT rate
A package of documents confirming export in order to apply the 0% VAT rate (declaration, contract, transport documents).
Correspondent account
An account held by one bank with another, through which interbank payments pass (including via an intermediary bank).
D
Declaration of customs value (DTS)
A document that discloses how the customs value of the goods was determined.
Declaration of conformity
A form of conformity confirmation that the applicant accepts under their own responsibility.
Dual-use goods
Products that can be used for both civilian and military purposes; subject to export control.
Declaration adjustment (KDT)
A change to the information in a filed declaration, either before or after the release of goods.
Declarant
The person who declares goods and is responsible for the accuracy of the information in the declaration.
Demurrage and detention
Charges for over-use of a container: demurrage in the port, detention outside the port.
Destruction (customs procedure)
Destruction of foreign goods under customs control without payment of import duties.
Duty-free trade
Sale of goods without duties or taxes in duty-free shops at border checkpoints.
DAP (Delivered At Place)
Incoterms: the seller carries the goods to the place of destination; import duties and clearance fall on the buyer.
DDP (Delivered Duty Paid)
The Incoterms rule with the seller's maximum obligations: turnkey delivery with import duties paid.
Duty-free import allowances
Value and weight limits within which an individual imports goods without duties.
Documentary collection
A settlement method: the bank hands the buyer the goods documents against payment or acceptance.
Deferral of customs payments
Postponing the payment of duties and taxes against security, with interest charged for the deferral.
Demand for payment of customs duties
An official customs demand to pay additional duties/taxes following an audit or adjustment.
DPU (Delivered at Place Unloaded)
Incoterms: the seller delivers and unloads the goods at the agreed place of destination.
Deductible (insurance franchise)
The portion of a loss the insured bears themselves; it lowers the premium but also the payout on minor damage.
Due diligence
Checking the counterparty and the deal for good faith and risks before concluding the contract.
Destination station
The rail station up to which carriage is arranged and where the cargo is released to the consignee.
E
Electronic vehicle passport (EPTS)
An electronic document with vehicle data; issued instead of a paper PTS on import.
Excise
An indirect tax on certain goods (alcohol, tobacco, fuel, some cars); paid when importing excisable goods.
Export declaration
Declaration from the country of departure; helps confirm the customs value and origin.
EAC conformity mark
Single mark of product circulation on the EAEU market; applied after conformity assessment.
Export control (FSTEC)
State control over the circulation of dual-use goods; FSTEC identification and permits.
EXW (Ex Works)
Incoterms: the seller only makes the goods available at their own premises; all costs and risks fall on the buyer.
EAEU (Eurasian Economic Union)
A union of Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan — a single customs territory with a common tariff.
Exemption letter (refusal letter)
A document confirming that the goods are NOT subject to mandatory certification or declaration of conformity.
Encryption notification
Registration with the EEC of a device's encryption features — permits the import of equipment with cryptography.
Electromagnetic compatibility (EMC)
TR CU requirements that equipment must not cause interference and must be immune to it; confirmed by a certificate/declaration.
Express cargo (express goods declaration)
Fast delivery by courier services; cleared with an express goods declaration.
Export customs procedure
Permanent export of EAEU goods abroad; often without an export duty and with 0% VAT.
Electronic declaration
Submitting a customs declaration electronically over the internet; the main method of clearance.
Electronic declaration centre
A specialised customs office where electronic declarations are concentrated; separated from the actual-control posts.
Electronic signature of the trader
An electronic signature for submitting declarations and documents to customs in electronic form.
Exchange rate at the date of declaration registration
Payments are calculated in roubles at the Central Bank rate on the day of declaration registration, not the contract or payment date.
EXIAR (export credit insurance)
A state agency insuring export credits and investments against commercial and political risks.
F
FSB notification
Registration of an encryption notification for importing electronics with cryptography (Wi-Fi, Bluetooth, 4G/5G).
Free customs zone (FCZ)
A territory (SEZ) where foreign goods are placed and used without paying duties and taxes.
Foreign trade contract
A contract between the importer and a foreign supplier - the basis of the transaction, clearance and currency control.
Freight
The charge for transporting cargo (sea, air, road); a significant part of the delivery cost.
FCA (Free Carrier)
Incoterms: the seller hands the goods to the buyer's carrier and clears them for export; risk then passes to the buyer.
FOB (Free On Board)
Incoterms (sea): the seller loads the goods onto the vessel; freight and risk then fall on the buyer.
FCL and LCL (full and groupage container)
Sea shipping options: FCL — a dedicated container for a single consignee, LCL — groupage cargo.
Freight forwarder
The organiser of transport: plans the route, prepares the documents and coordinates the carriers.
Foreign economic activity (foreign trade)
Deals with foreign partners: import and export of goods, services and intellectual property.
Fire safety certificate
Confirmation of the fire safety of products (TR EAEU 043 and others): a certificate or declaration.
Flat rate of customs duties and taxes
A fixed rate of charges for individuals' goods above the allowances (instead of duty and VAT by code).
Fulfillment
A set of warehouse operations for e-commerce: receiving, storage, order picking and shipping.
Forfaiting
A bank buys the buyer's debt obligation without recourse to the seller; for large, long-term deals.
Food product safety (TR CU 021)
The core technical regulation on food safety; it determines the form of conformity assessment.
FAS (Free Alongside Ship)
Incoterms (sea): the seller delivers the goods alongside the vessel at the port of shipment; thereafter the risks are on the buyer.
Free warehouse
A procedure under which goods are placed and used in a warehouse without duties and taxes (for production).
Federal Law 115-FZ (AML/CFT)
The anti-money-laundering law; on its basis banks screen transactions and request documents.
Forwarder's Certificate of Receipt (FIATA FCR)
A FIATA document (FCR) confirming that the forwarder has taken the cargo for dispatch to the consignee.
G
Green and red channel
Customs control channels: the "green" one without inspection, the "red" one with a check and declaration.
Goods identification
Establishing the exact characteristics of the goods for the HS code, permits, and export control.
Goods traceability (national traceability system)
National document-based system for tracking the turnover of certain imported goods (no physical marking).
GTIN (global trade item number)
The product identifier behind the barcode (EAN); required for the product card when marking.
Goods for personal use
An individual's goods for personal needs (not business) — simplified procedure and preferential import allowances.
GMP certificate
Confirmation of good manufacturing practice in pharma production; required to import and register medicines.
Goods classification decision
A customs decision assigning goods to an HS code; it affects the rate and can be challenged.
General Rules of Interpretation (GRI)
The six rules of the HS nomenclature — how to choose a commodity code during classification.
General Average
A maritime principle: losses from deliberate sacrifices made to save the ship and cargo are shared by all parties to the voyage.
H
HS code (TN VED)
The ten-digit EAEU commodity nomenclature code that determines the duty, VAT and permit documents.
HACCP
A food-safety control system based on critical points; mandatory for food producers.
Harmonized System (HS)
The international system for the description and coding of goods (HS); the basis for the EAEU HS nomenclature.
I
Incoterms
International rules that allocate delivery costs and risks between the seller and the buyer.
Import VAT
Value added tax paid to customs when importing goods.
Invoice
Supplier's invoice describing the goods, price and terms; the basis for calculating customs value.
Inward processing
Import of raw materials for processing without duties, followed by export of the product.
International factoring
Financing against assignment of receivables: the factor pays the supplier at once, the buyer settles later.
IPI (international postal items)
Parcels sent via postal operators with simplified customs control; amounts above allowances are subject to duties.
Import VAT deduction/refund
An importer on the general tax regime deducts the VAT paid at customs, reducing the tax payable.
Insurance policy (cargo policy)
Document confirming the cargo insurance contract; required by the bank and counted in the customs value.
Insurance premium
The charge for insuring the cargo; under a number of delivery terms it is included in the customs value.
Insured event
An event that triggers the insurer's obligation to pay indemnity (damage, loss, theft).
Institute Cargo Clauses (ICC)
Standard cargo insurance terms, Institute Cargo Clauses A/B/C - from maximum to minimum coverage.
Insurance indemnity (payout)
The insurer's payout upon an insured event, within the sum insured and less the deductible.
L
Letter of credit
A form of settlement in which the bank pays the seller against shipping documents — protecting both parties to the deal.
Licence to import medicines
A permit from the Ministry of Industry and Trade to import medicines (unregistered, for clinical trials, etc.).
Laytime
The agreed time for loading/unloading a vessel without extra charges; exceeding it leads to demurrage.
M
Ministry of Industry and Trade licence
Permit for importing/exporting licensed goods (dual-use and certain categories).
Multimodal transport
Delivery by several modes of transport under a single contract (sea + rail + road, etc.).
Manufacturer's price list
The supplier's official price list; helps to confirm the customs value of the goods.
Marking code (Data Matrix)
A unique Data Matrix code on the packaging in the “Chestny Znak” system for tracking goods turnover.
Measuring instrument type approval
Entering a measuring instrument into the state register; needed for meters, scales, pressure gauges, etc.
Mercury system (VetIS)
Electronic veterinary certification: controlled goods are accompanied by eVSD in the Mercury system.
Marketplace supply model
Schemes for delivering goods to marketplace warehouses (FBO/FBS) taking into account import, labelling and clearance.
Master B/L and House B/L
The line's master bill of lading for the whole shipment and the forwarder's house bill of lading for a specific client's consignment.
Mate's receipt
The vessel's receipt for cargo taken on board; the bill of lading is later issued on its basis.
Made in Russia
A national brand and programme promoting Russian exports and confirming the origin of products.
P
Preliminary classification decision
An official customs conclusion on the HS code of goods, obtained in advance.
Parallel import
Import of genuine goods without the rights holder's permission, based on the Ministry of Industry and Trade list.
Phytosanitary and veterinary control
State control of goods of plant and animal origin at the border.
Proforma invoice
Preliminary invoice issued before shipment: for payment, contract execution and estimating payments.
Packing list
A list of goods by package with weight and dimensions; needed for customs and logistics.
Post-clearance customs audit
Customs control after the goods are released; may lead to additional charges within three years.
Phytosanitary certificate
A phytosanitary control document for plant products, timber, and seeds on import.
Product batch registration number (RNPT)
Batch number in the traceability system; generated from the customs declaration number.
Pharmaceutical substance (API)
The active ingredient of a medicine (API); its import requires quality confirmation and registration.
Permit to import radio-electronic devices (RED)
A permit for radio-electronic devices (Wi-Fi, radios, modems) with emitting modules.
Payment blocking (freezing)
The bank's suspension or rejection of a foreign-trade payment due to sanctions or compliance risks.
Piggyback (rolling road) transport
Carriage of road trailers and semi-trailers on rail flatcars, a combination of road and rail.
Payment agent
An intermediary that pays a foreign supplier on behalf of the importer when a direct payment is difficult.
Payment via third countries
Paying a supplier through a company or bank in a friendly jurisdiction when a direct payment does not go through.
R
Recycling fee
A charge for the future recycling of a vehicle; paid when importing cars and special machinery.
Re-export
Export of previously imported foreign goods back outside the EAEU.
Re-import
The return import of previously exported EAEU goods without paying import duties.
Release of goods
A customs decision permitting the goods to be used under the declared procedure after checks.
Risk management system (RMS)
A customs mechanism that determines which shipments to check; affects inspection and release speed.
Registration certificate (medical devices)
Roszdravnadzor authorisation document for placing medical devices on the market.
Release for domestic consumption (IM40)
The main import procedure: after duties are paid, the goods are freely used in Russia (procedure code IM40).
Refund and offset of customs payments
Refund or offset of overpaid duties, taxes, and fees (for example, after a customs value adjustment is cancelled).
Repatriation of foreign-currency proceeds
The obligation to return foreign currency to Russia under a foreign trade contract within the set deadlines.
Royalties and licence fees
Payments for the right to use a trademark or patent; under certain conditions they are added to the customs value.
Resident and non-resident
Currency-control statuses: Russian residents must comply with currency law when settling with non-residents.
Responsible (bonded) storage
Storing another party's goods at a warehouse with the duty to ensure their safekeeping, accounting and release.
Restriction of hazardous substances (TR EAEU 037)
The EAEU analogue of RoHS: restriction of hazardous substances in electrical and electronic equipment.
Rights holder
The owner of the rights to a trademark or brand; their consent may be required for lawful import.
Reefer container
A refrigerated container with climate control for perishable and temperature-sensitive cargo.
Rosaccreditation register (FSIS)
The state register of declarations, certificates, bodies and laboratories; used to verify the authenticity of documents.
REC (Russian Export Center)
A state institution supporting exporters: subsidies, insurance, help with entering markets.
S
State Registration Certificate (SGR)
A Rospotrebnadzor permit document for certain categories: cosmetics, household chemicals, special nutrition, etc.
Security for payment of customs duties
A guarantee of payment (deposit, bank guarantee) that allows goods to be released before checks are completed.
Shipper and consignee
Parties to the carriage: the shipper hands over the cargo, the consignee receives it; both are named in the transport documents.
Safety data sheet (SDS/MSDS)
A document on the properties and hazards of a chemical product; required for chemicals and dangerous goods.
Special safeguard duty
A market protection measure against a surge in imports; an additional duty on top of the ordinary one.
Specific duty
A duty charged as a fixed amount per unit of goods (per kg, item, litre) rather than on value.
Seasonal duty
A duty in force for a limited period of the year (usually on agricultural products) instead of the regular rate.
Sanitary-epidemiological conclusion (SEZ)
A document confirming that products/activities comply with sanitary standards (expert opinion).
Stores (ship/aircraft supplies)
Fuel, food and goods for the operation of and passengers on ships and aircraft in transit.
Special customs procedure
A procedure for special categories of goods (state needs, diplomatic missions, etc.) with exemption from payments.
Sufficient processing criterion
A rule for determining the country of origin when a product contains materials from different countries.
Suspension of release (IP)
Customs temporarily halts the release of goods showing signs of infringement of brand rights.
Surveyor
An independent expert who inspects the cargo and vessel and records their condition, quantity and damage.
Stevedore
A company or crew performing loading and unloading operations on vessels in the port.
Shipping line agent
The representative of a shipping line in the port: booking, documents, release and return of containers.
Sum insured
The maximum payout under the contract; usually equal to the cargo value (sometimes +10-20% and freight).
Subrogation
The transfer to the insurer of the right to claim indemnity from the party at fault after paying the insured.
Sanctions screening
Checking the counterparty, bank and goods against sanctions lists before the deal and payment.
SDN List (OFAC)
The OFAC (US) list of Specially Designated Nationals; dealing with listed persons risks blocking and secondary sanctions.
Sanctions lists
Lists of persons, companies and goods under restrictions (OFAC, EU, UK, etc.).
Sea Waybill
A sea waybill is a non-negotiable equivalent of a bill of lading; cargo is released to the consignee without presenting the original.
Switch B/L
A replacement set of bills of lading issued in place of the original, often to conceal the original shipper.
SMGS consignment note
A rail consignment note for international carriage under the SMGS Agreement (the 1520 space, China, Mongolia, etc.).
SWIFT
An international system for exchanging interbank messages for payments; disconnection complicates settlements.
Settlements in national currencies
Paying for contracts in yuan, rubles, rupees, etc. instead of dollars and euros, a way around restrictions in settlements.
T
Technical regulation (TR CU / TR EAEU)
Mandatory product safety requirements in the EAEU; they determine which permit document is needed.
Temporary storage warehouse (SVH)
A place where goods are lawfully stored under customs control until clearance is completed.
Temporary admission (ATA carnet)
Import of goods for a limited time without paying duties; for exhibitions, samples and equipment, often under an ATA carnet.
Tariff preference
A reduced or zero duty rate for goods from certain countries with confirmed origin.
Tariff quota
A volume of imports at a reduced duty; above the quota the ordinary (higher) rate applies.
Temporary storage warehouse operator
A company from the FCS register that runs a temporary storage warehouse where cargo is kept under control until release.
TIR carnet
An international customs document for road transport under guarantee, without inspection at intermediate borders.
Temporary export
Temporary export of EAEU goods abroad (exhibitions, repair, testing) with an obligation to return them.
Tolling (customer-supplied raw materials)
Customer's raw materials handed over for processing; the finished products are returned or exported.
Trader's personal account
The Federal Customs Service online service for submitting documents, tracking payments and exchanging data with customs.
Transshipment
Transferring a container from one vessel to another at an intermediate hub port en route to the destination.
Tariff exemption (relief)
Exemption from or reduction of the import duty by category or purpose of the goods — unlike a preference based on country.
Telex release
Release of cargo without the original bill of lading: the line authorises release after the originals are surrendered at the port of loading.
Test report
A laboratory document with the results of testing a sample, the basis for a certificate or declaration.
Transport subsidy
State support: compensation for part of an exporter's costs of delivering products abroad.
U
V
Vehicle safety certificate (SBKTS)
A document confirming that an imported car meets the technical regulation; needed to issue an EPTS.
Vehicle type approval (VTA)
A document certifying that serial vehicles conform to safety requirements (TR CU 018); for single vehicles, an SBKTS is issued.
Veterinary certificate
A veterinary control document for products of animal origin on import.
Voluntary certificate of conformity
A certificate in the GOST R system issued at the seller's initiative — for tenders, retail, buyer trust.
Verification of the certificate of origin
Customs verification of the authenticity and validity of a certificate of origin (Form A, CT-1).
VAT exemption on import
A number of goods are imported without VAT (medical devices, certain equipment, etc.) per an established list.