Here are the terms you need to be familiar with

  • ATR: Movement of goods certificate within the framework of relations between the European Community and Turkey. This document entitles the holder to the reduction or cancellation of customs duties.
    The ATR must be stamped by the customs authorities of the state of export.
    It is used for shipments of goods from the European Union to Turkey exclusively.
    This document is available on request from the Chamber of Commerce and Industry.

  • Certificate of origin : Customs document required in certain destination countries outside the European Union for certain goods. It certifies the origin of these exported goods and must be authenticated by the Chamber of Commerce and Industry of the country of export.

  • Declaration of origin or export declaration : This document certifies that the goods are of European origin and manufacture and that their value is less than €6,000 excluding VAT. It can be done either on plain paper or on pro forma or commercial invoices.

  • Customs duties and taxes:  Customs duties and taxes are a fiscal means of controlling imports. Customs duties generally correspond to the application of VAT. Customs duties, taxes, fees or various charges in connection with the importation of goods are payable by the recipient upon delivery or receipt of the invoice.

  • EUR 1 : Movement certificate which allows goods to move with the benefit of duty exemptions or tariff reductions only in countries which have concluded preferential agreements with the European Union. There must therefore be an agreement between the European Union and the third country of destination providing for the use of this document. The products concerned must originate (be manufactured) in the European Union or a third country.

  • Commercial invoice : Document to be drawn up in 2 copies (1 copy + 1 original), on headed paper, with a detailed description of the goods for sale. This is an accounting document. It must be written in English for all destinations (exception in French possible for Switzerland, Andorra & Liechtenstein). This document embodies the agreement between a buyer and a seller. It is a key element in the process of clearing a shipment through customs, allowing customs officials to know the goods being shipped and to calculate duties and taxes.

  • Pro forma invoice : Invoice for goods not intended for sale (gifts, samples, etc.). Invoice that has no book value. It serves as a quotation and it allows to obtain customs authorization for the purchase or sale of goods.

    Attention: each product must be valued (excluding taxes) and quantified. A customs value must always be indicated
    No value at 0, even if they are samples or gifts!

 

  • Incoterms : Incoterms define the obligations of the seller and the buyer in an international commercial transaction. These are the international conditions of sale.

  • EORI No : EORI (Economic Operator Registration and Identification) replaces the SIRET No. It is an essential number for carrying out customs operations. It is therefore mandatory that it be included on the commercial invoice for all export shipments. To get your EORI number, go to the following website: https://pro.douane.gouv.fr/eori/

  • Customs nomenclature : A document which indicates the category to which the goods belong, specifying the rates of duty and taxes applicable. It is a hierarchical product group structure (21 sections consisting of several sub-sections in which the merchandise categories are listed).

  • Octroi de mer : A tax levied by the French customs administration, in force in the overseas regions and applicable to most imported products with the aim of protecting local production from external competition.