Customs status

1 Customs Status

The Customer shall provide the Company with the applicable customs status of each Product brought to, delivered to or otherwise handled by the Company.

The customs status determines whether the Product is considered Union or non-Union goods for customs purposes and may affect the customs procedures and documentation required when the Product is moved, stored or declared.

1.1 Non-Union Customs Status

Non-Union goods are goods that do not have Union customs status.

This includes, for example, goods imported from outside the European Union that have not yet been released for free circulation.

Non-Union goods are commonly referred to in practice as bonded goods or T1 goods, although these terms refer to specific customs procedures or proof of customs status and should not be regarded as interchangeable with the legal definition of non-Union goods.

The Customer shall identify the Product as having non-Union customs status where applicable and provide the relevant customs documentation or reference enabling the customs status to be verified.

1.2 Union Customs Status

Union goods are goods that have Union customs status. This includes:

a) goods wholly obtained in the customs territory of the European Union, without incorporating goods imported from outside the Union;

b) goods imported from outside the European Union and released for free circulation; and

c) goods obtained or produced in the European Union exclusively from goods referred to under points (a) and (b).

Union goods are commonly referred to in practice as domestic goods or T2 goods. Where relevant, the Customer shall provide the documentation or information required to substantiate the Union customs status.

1.3 Customer Responsibility

The Customer is responsible for providing the Company with the correct customs status of the Product and for ensuring that the information and supporting documentation provided are complete, accurate and up to date.

Where the customs status cannot be established based on the information provided, the Company may request additional information or documentation before performing the relevant customs service.