Customs Glossary
Términos técnicos de aduanas y comercio exterior
Free Trade Agreement
Agreement to reduce or eliminate trade barriers between parties.
Tariff Preference
Tariff reduction or elimination granted under a specific agreement or special regime.
Customs Authority
Public authority that controls the entry and exit of goods and enforces customs regulations.
Tariff Classification
Process of assigning the correct tariff code to a commodity.
Customs Declaration
Formal submission to customs containing details of the transaction, goods, value, origin, and regime.
Customs Clearance
Set of procedures to declare, inspect, and release goods through customs.
Authorized Economic Operator
Trusted operator approved by customs under established security and compliance standards.
Origin of Goods
Country where the goods were wholly obtained or substantially transformed.
Customs Transit
Movement of goods under customs control between two points without definitive nationalization.
Customs Value
Valuation basis used to calculate duties and apply customs controls.
Export
Legal outbound movement of goods from a customs territory to another country.
Import
Legal inbound movement of goods into a customs territory from abroad.
Landed Cost
Total delivered cost at destination, including product, freight, insurance, duties, taxes, and related expenses.
CIF Price
Price that includes cost, insurance, and freight to the port of destination.
FOB Price
Goods price on a FOB basis, commonly used in export transactions and commodity trading.
Anti-Dumping Duty
Duty or measure applied to offset proven dumping practices.
Dumping
Export sale at a price below normal value, potentially causing injury to the domestic industry.
Application Programming Interface (API)
Interface that enables systems to automatically exchange data and services.
Electronic Air Waybill (e-AWB)
Electronic version of the air waybill that replaces the paper document under applicable agreements.
Electronic Data Interchange (EDI)
Structured electronic exchange of commercial data between computer systems.
UN/EDIFACT
United Nations international standard for EDI messages.
Single Window for Foreign Trade
Platform for submitting information and documents to control authorities from a single point.
Certificate of Origin
Document certifying the origin of goods for the application of tariff treatment or trade controls.
Bill of Lading
Maritime document evidencing receipt of cargo and contract of carriage; may serve as a negotiable title.
Commercial Invoice
Seller's document stating price, description, quantities, currency, and Incoterm.
Air Waybill
Air transport document and contract between shipper and carrier.
Packing List
Detailed breakdown of packages, weights, dimensions, and cargo contents.
Despatch Advice
EDI message notifying dispatch with details of the goods shipped.
Receiving Advice
EDI message confirming receipt of goods.
UN/LOCODE
United Nations code for identifying locations used in trade and transport.
GS1
Global organization and standards system for identification, data capture, and supply chain data sharing.
Application Identifier
GS1 prefix that defines the meaning and format of a data element, such as GTIN, batch number, or expiry date.
GS1 Digital Link
Standard for encoding GS1 identifiers within a web URI.
GS1-128
GS1 linear barcode symbology for encoding data such as GTIN, batch, expiry date, and SSCC using application identifiers.
Global Location Number
GS1 key used to identify legal entities, physical locations, or functions.
Global Trade Item Number
GS1 key used to uniquely identify products or trade items.
Serial Shipping Container Code
GS1 key used to identify logistic units such as pallets or dispatch containers.
Nationalization
Process by which imported goods are cleared and authorized to circulate freely in the domestic market.
Cost Insurance and Freight
The seller pays cost, insurance, and freight to the destination port, with risk transferring to the buyer upon shipment.
Delivered Duty Paid
The seller bears virtually all costs, risks, and import clearance obligations until the goods are delivered at the named destination.
Delivered at Place
The seller delivers the goods at the named destination ready for unloading, without handling import clearance.
Ex Works
The seller makes the goods available at their premises; the buyer assumes responsibility for nearly all logistics.
Free Carrier
The seller delivers the goods to the carrier designated by the buyer at the agreed location.
Free On Board
The seller delivers the goods on board the vessel; risk transfers to the buyer from that point onward.
Less than Container Load
Cargo that shares a container with goods from other clients.
Full Container Load
Shipment in which a single client occupies an entire container.
Demurrage
Charge levied for exceeding the free days allowed for container use or terminal storage, as stipulated in the contract.
Detention
Charge for retaining a container outside the terminal beyond the contractually allowed free days.
Estimated Time of Arrival
Estimated date of arrival of the means of transport at its destination.
Estimated Time of Departure
Estimated date of departure of the means of transport from its origin.
International Freight
Principal cost of international transport of goods.
Freight Forwarder
Cargo agent that coordinates international transport, documentation, and logistics services.
Lead Time
Total time spanning order placement, production, shipment, and final delivery.
Dangerous Goods
Cargo subject to special regulations due to chemical, flammable, toxic, or other hazardous properties.
Supply Chain
Network of processes, actors, and flows that move a product from its origin to its final destination.
Terminal Handling Charge
Charge for the handling of containers at the terminal.
Twenty-foot Equivalent Unit
Standard unit of measurement equivalent to one 20-foot container.
Verified Gross Mass
Verified gross mass of a container required prior to maritime shipment.
Harmonized System
International nomenclature for classifying goods using standardized HS codes.
Single Window Recommendation
UN/CEFACT recommendation for establishing single windows for foreign trade procedures.
General Agreement on Tariffs and Trade
Foundation agreement of the multilateral merchandise trade system.
Trade Facilitation Agreement
WTO agreement to streamline customs clearance, transparency, and border cooperation.
Agreement on Sanitary and Phytosanitary Measures
Rules governing sanitary and phytosanitary measures that affect trade.
Agreement on Technical Barriers to Trade
Rules on technical regulations, standards, and conformity assessment procedures.
Customs Valuation Agreement
International rules for determining the customs value of imported goods.
Revised Kyoto Convention
WCO instrument for the simplification and harmonization of customs procedures.
Harmonized System Convention
International convention establishing the Harmonized System for goods classification.
WCO SAFE Framework
WCO standards framework to secure and facilitate the global supply chain.
SOLAS Convention
International convention on the safety of life at sea.
Incoterms 2020 Rules
ICC rules defining obligations, costs, and risks between seller and buyer.
MERCOSUR Common Nomenclature
Tariff coding used in MERCOSUR based on the Harmonized System.
International Air Transport Association
Global airline association setting air cargo standards, AWB, and e-AWB.
United Nations Centre for Trade Facilitation and Electronic Business
Centre that develops recommendations, standards, and data models for international trade.
International Chamber of Commerce
International business organization that publishes rules such as Incoterms and banking rules.
International Maritime Organization
Specialized agency regulating maritime safety, security, and pollution prevention.
World Customs Organization
International reference body for customs cooperation, nomenclature, and standards.
World Trade Organization
Organization that administers multilateral trade rules between countries.
Revenue and Customs Control Agency
Argentine agency responsible for national taxes and foreign trade control.
General Directorate of Customs
Argentine customs authority operating within ARCA.
Non-tariff barrier
Trade obstacle other than a tariff.
Import License
Prior authorization required to import certain goods.
Non-Automatic License
License subject to administrative review before import authorization is granted.
Non-Tariff Measures
Requirements other than tariffs that affect trade: licenses, standards, quotas, and controls.
Prohibitions and Restrictions
Measures that limit, condition, or prevent operations involving certain goods.
Letter of Credit
Bank commitment to make payment contingent on the compliant presentation of documents.
Commodity
Basic product traded globally, such as grains, minerals, oil, or sugar.
Trading Company
Company that buys, sells, or intermediates international trade operations.
Tariff
Duty applied to imports or exports, usually based on tariff classification.
Drawback
Mechanism to recover duties paid on inputs used in exported goods.
Temporary Admission
Temporary entry of goods with total or partial suspension of duties under specific conditions.
Bond / Customs Guarantee
Guarantee required to cover duties or the fulfillment of customs obligations.
Bonded Warehouse
Authorized facility where goods may remain under customs control.
Customs Warehouse
Authorized premises for storing goods under customs control.
Re-exportation
Outbound shipment of previously imported goods.
Free Zone
Area with differentiated customs and tax treatment.
Tarif Intégré de la Communauté (TARIC)
Integrated tariff database of the European Union.
Tariff Rate Quota (TRQ)
Import volume eligible for a preferential tariff rate; quantities outside the quota are subject to a different rate.
Import Quota
Quantitative or value-based limit on imports of a specific product.
Countervailing Duty
Measure applied against imports that have benefited from specific subsidies.
Safeguard Measure
Temporary measure applied in response to a surge in imports causing serious injury.
Subsidy
Financial contribution or government benefit that may distort trade.
Advanced Cargo Information
Pre-arrival or pre-loading cargo information submitted before arrival or shipment.
Economic Operators Registration and Identification
Registration and identification number for economic operators involved in EU customs operations.
Entry Summary Declaration
Summary declaration filed for risk analysis prior to entry into the EU.
Extensible Markup Language
Structured format used in documents, APIs, and electronic messages.
Import Control System 2
EU system for advance cargo information submission and risk analysis.
Importer Security Filing
Advance security data filing required for maritime imports into the United States.
JavaScript Object Notation
Lightweight data interchange format used in modern APIs.
Phytosanitary Certificate
Official document certifying phytosanitary compliance for plants or plant products.
Sanitary Certificate
Official document certifying sanitary conditions for certain products.
Dangerous Goods Declaration
Document required to declare hazardous cargo according to the applicable mode of transport.
Delivery Order
Order issued to release goods from a carrier, warehouse, or shipping line.
Single Administrative Document
Customs declaration form or schema used in various countries or trade blocs.
House Air Waybill
AWB issued by a freight forwarder to the client within a consolidated shipment.
House Bill of Lading
B/L issued by a freight forwarder or NVOCC to the shipper or end client.
Cargo Manifest
Document listing all cargo carried by an international means of transport.
Master Air Waybill
AWB issued by the airline to the freight forwarder or consolidator.
Master Bill of Lading
B/L issued by the shipping line to the NVOCC or freight forwarder.
Proof of Delivery
Evidence confirming that goods have been delivered to the consignee.
Safety Data Sheet
Document providing information on hazards, handling, and transport of substances.
EANCOM
GS1 subset of UN/EDIFACT for B2B commercial messages.
WCO Data Model
Data model for cross-border trade declarations and processes.
GS1 DataMatrix
GS1 two-dimensional barcode used for small products, healthcare, and traceability.
Cost and Freight (CFR)
The seller pays cost and freight to destination, but risk transfers at shipment.
Bunker Adjustment Factor (BAF)
Surcharge applied to cover fluctuations in maritime fuel costs.
Carrier
Actual or contractual carrier responsible for the movement of cargo.
Consignee
Consignee or recipient named in the transport document.
Forty-foot Equivalent Unit (FEU)
Unit of measurement equivalent to a 40-foot container.
Free Time
Free days granted for container use or storage before demurrage or detention charges apply.
NVOCC
Non-Vessel Operating Common Carrier; issues transport documents and purchases space from shipping lines without owning vessels.
UN Number
Four-digit code identifying hazardous substances or articles.
Shipper
Shipper or exporter who delivers goods to the carrier.
Transshipment
Transfer of cargo from one vessel or mode of transport to another during transit.
Anti-Dumping Agreement
WTO rules governing the investigation and application of anti-dumping duties.
Agreement on Rules of Origin
WTO agreement addressing criteria and disciplines for non-preferential rules of origin.
Agreement on Safeguards
WTO rules governing temporary measures in response to unforeseen surges in imports.
Agreement on Subsidies and Countervailing Measures (SCM Agreement)
WTO rules governing subsidies and countervailing measures.
Trade-Related Aspects of Intellectual Property Rights (TRIPS)
WTO agreement on intellectual property rights in the context of international trade.
CITES Convention
International convention regulating trade in endangered species of wild fauna and flora.
Uniform Customs and Practice for Documentary Credits (UCP)
ICC rules governing documentary letters of credit.
MARPOL Convention
International convention to prevent pollution caused by ships.
IMDG Code
International Maritime Dangerous Goods Code regulating the transport of hazardous cargo by sea.
United Nations Economic Commission for Europe
UN regional body that hosts UN/CEFACT and issues trade facilitation recommendations.
United Nations Conference on Trade and Development
UN body focused on trade, development, investment, and the digital economy.
International Organization for Standardization
International entity that publishes technical standards used in trade, quality, packaging, and data.
Codex Alimentarius
International program of food standards used as a sanitary and commercial reference.
Customs and Border Protection
U.S. federal agency responsible for border control and customs enforcement.
Phytosanitary control
Inspection applied to plants, vegetables, and agricultural products to prevent the spread of pests.
Sanitary control
Inspection of goods that may affect human, animal, or plant health.
ATA Carnet
International document allowing the temporary admission of goods without immediate payment of duties.
Documents against Payment
Collection method whereby shipping documents are released to the buyer only upon payment.
Society for Worldwide Interbank Financial Telecommunication
Global network and messaging standard for financial communications between banks.
Telegraphic transfer
International payment made via bank wire transfer.
International broker
Intermediary who connects buyers and sellers in international trade, typically for a commission.
Export duties
Taxes levied by certain countries on specific exported goods.
Import duties
Taxes charged on goods entering a country.
Export drawback
Tax benefit or fiscal refund granted in connection with exports, according to local regulations.
Generalized System of Preferences
Scheme by which developed countries grant preferential tariff treatment to developing countries.
Asia-Pacific Economic Cooperation
Forum for economic and trade cooperation among Asia-Pacific economies.
Association of Southeast Asian Nations
Southeast Asian bloc with trade agreements and economic cooperation frameworks.
Southern Common Market
South American regional bloc with common trade and tariff regulations.
European Union
Economic and political union with a customs union, common market, and its own trade regulations.
African Continental Free Trade Area
Continental free trade agreement across Africa.
Binding Tariff Information
Binding decision on tariff classification issued within the EU.
Automated Commercial Environment
U.S. customs and trade system used for filings and data submissions.
Automated Manifest System
U.S. system for advance manifest information submission.
Cargo-XML
XML standard used in electronic air cargo processes.
Bill of Entry
Term used in certain countries for the import entry declaration.
CMR Consignment Note
International road transport document governed by the CMR Convention.
Inspection Certificate
Document issued following inspection of quantity, quality, origin, or compliance.
Veterinary Certificate
Sanitary document required for animals or products of animal origin.
Summary Declaration
Preliminary or summarized cargo data declaration submitted for customs control purposes.
Letter of Indemnity
Indemnity letter used to cover certain documentary or operational risks.
Sea Waybill
Non-negotiable maritime document that allows cargo delivery without presentation of an original B/L.
Shipping Bill
Term used in certain countries for the export declaration or document.
Telex Release
Electronic release of the B/L authorized at origin, allowing cargo delivery without physical originals.
Carriage Paid To
The seller pays freight to the agreed destination; risk transfers upon delivery to the first carrier.
Carriage and Insurance Paid To
The seller pays freight and insurance to the agreed destination; risk transfers upon delivery to the first carrier.
Delivered at Place Unloaded
The seller delivers the goods unloaded at the agreed place of destination.
Free Alongside Ship
The seller delivers the goods alongside the vessel at the port of shipment.
Actual Time of Arrival
Actual date and time of arrival.
Actual Time of Departure
Actual date and time of departure.
Cross-docking
Process of rapid transfer between receiving and dispatch with minimal storage.
Currency Adjustment Factor
Surcharge applied to maritime freight rates to offset exchange rate fluctuations.
Freight Collect
Freight payable at destination.
Freight Prepaid
Freight paid at origin.
General Rate Increase
General rate increase announced by shipping lines.
Logistics Hub
Node for the concentration and redistribution of cargo.
Notify Party
Party to be notified upon cargo arrival, as indicated in transport documents.
Peak Season Surcharge
Surcharge applied due to high demand during peak seasons.
UN Layout Key
International standard model for the harmonization of trade documents.
General Agreement on Trade in Services
Multilateral agreement governing international trade in services.
Istanbul Convention
International convention on the temporary admission of goods.
Uniform Rules for Collections
ICC rules governing documentary collections.
Uniform Rules for Demand Guarantees
ICC rules governing independent demand guarantees.
eUCP Rules
Supplement for electronic presentation under documentary credits.
ISPS Code
International code for the security of ships and port facilities.
World Bank
International financial institution publishing reports on logistics, trade, and competitiveness.
International Trade Centre
Joint agency focused on supporting SMEs, exporters, and market analysis.
International Electrotechnical Commission
International standards organization for electrical and electronic products.
International Federation of Freight Forwarders Associations
Global organization of freight forwarders and logistics operators.
World Health Organization
International public health body, relevant for sanitary products and medicines.
Food and Agriculture Organization of the United Nations
UN agency linked to food, agriculture, and food security.
Organisation for Economic Co-operation and Development
Body that produces analysis, standards, and economic policy and trade recommendations.
Office of the United States Trade Representative
Office that leads U.S. trade policy and trade negotiations.
Latin American Integration Association
Latin American regional body for trade agreements and trade preferences.
Inter-American Development Bank
Regional bank relevant to integration, logistics, and foreign trade in Latin America.
Directorate-General for Taxation and Customs Union of the European Commission
European Commission department responsible for customs policy and taxation.
Registered Exporter System
Registered exporter system used for origin declarations under certain preferential trade schemes.
Pre-Shipment Inspection
Inspection carried out prior to shipment to verify price, quantity, quality, or classification.
Advance Payment
Payment made in advance before shipment or delivery of goods.
Business Identifier Code
Financial institution identifier code used in conjunction with SWIFT.
Cash Against Documents
Payment made upon delivery of commercial or transport documents.
Documents against Acceptance
Documents released upon acceptance of a bill of exchange or a future payment commitment.
International Bank Account Number
International bank account identifier used across many countries.
Open Account
Open account sale: the buyer pays after receiving the goods or invoice.
Standby Letter of Credit
Standby letter of credit that acts as a guarantee of payment or performance.
Laytime
Agreed time allowed for loading or unloading a vessel before demurrage is incurred.
Notice of Readiness
Formal notice given by the vessel indicating it is ready to load or discharge cargo.
Statement of Facts
Chronological record of a vessel's loading and discharging operations.
STCW Convention
Convention on Standards of Training, Certification and Watchkeeping for Seafarers.