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Terminology
A Glossary and Definition of commonly-used import export
acronyms and terms
ACRONYM/TERM

DEFINITION

ABI

Automated Broker Interface - a part of Customs Automated Commercial


System, permits transmission of data pertaining to merchandise being
imported into the U.S. Qualified participants include brokers, importers,
carriers, port authorities and independent data processing companies
referred to as service centres.

ACE

Automated Commercial Environment - Part of Customs Automated


Commercial System which controls imported merchandise from the
time a carriers cargo manifest is electronically transmitted to Customs
until control is provided to another segment of the ACS.

ACH

Automated Clearinghouse - The Automated Clearinghouse (ACH) is a


feature of the Automated Broker Interface that is a part of Customs
Automated Commercial System. The ACH combines elements of bank
lock box arrangements with electronic funds transfer services to replace
cash or check for payment of estimated duties, taxes and fees on
imported merchandise.

ACS

Automated Commercial System - The Customs Automated Commercial


System, ACS, is a joint public-private sector computerized data
processing and telecommunications system linking customhouses,
members of the import trade community and other government
agencies with the Customs computer. Trade users file import data
electronically, receive needed information on cargo status and query
Customs files to prepare submissions. Duties, taxes and fees may be
paid by electronic statement through a Treasury-approved
clearinghouse bank. ACS contains the import data used by Census to
prepare U.S. foreign trade statistics.

Ad Valorem Duty

Duty imposed on imported merchandise based on a percentage of the


value.

ADD

Antidumping duty - A tariff imposed to discourage sale of foreign goods


at less than a fair market price that would be detrimental to local
manufacturers. See Dumping.

Air Waybill

A bill of lading that covers both domestic and international flights


transporting goods to specified destination. Technically, the air waybill

is a non-negotiable instrument of air transport that serves as a receipt


for the shipper, indicating that the carrier has accepted the goods listed
therein and obligates itself to carry the consignment to the airport of
destination according to specified conditions.
All Risk

Extensive insurance coverage of cargo including coverage due to


external causes such as fire, collision, pilferage, etc., but does not
include special risks such as those resulting from acts of war.

AMS

Automated Manifest System

APEC

Asia Pacific Economic Cooperation

APHIS

A branch of the USDA, the Animal Plant Inspection Service provides


leadership in ensuring the health and care of animals and plants,
improving agricultural productivity and competitiveness and
contributing to the national economy and the public health.

Appraisement

The determination, by a proper Customs official, of the dutiable value


of imported merchandise following procedures outlined in the Tariff Act
of 1930, as amended.

Arrival Notice

This notice, which advises the consignee that cargoes have arrived, is
issued by steamship lines and can also serve as the freight bill.

ASEAN

Association of Southeast Asian Nations

Assist

Items furnished to the producer either free of charge or at a reduced


amount or used in the production of merchandise that will be imported.
Examples include tools, dies, and molds. Artwork performed in the U.S.
is not considered an assist. The value of an assist

ATPA

Andean Trade Preferences Act

AWB

Air Waybill

BEET

Business Executives Enforcement Teams

BIS

Bureau of Industry and Security

BL

Bill of Lading - A contract between the owner of the goods and the
carrier. There are primarily two types of ladings. A straight bill of lading
is nonnegotiable. A negotiable or shipper's order bill of lading can be
bought, sold, or traded while goods are in transit and is used for letter
of credit transactions. The customer usually needs the original or a copy
as proof of ownership to take possession of the goods.

Bonded Warehouse

A warehouse authorized by Customs authorities for storage or


manufacture of goods on which payment of duties is deferred until the
goods enter Customs territory. The goods are not subject to duties if
reshipped to foreign points.

Bureau of Census Department of


Commerce

In relationship to imports, the DOC has two primary interests. The first
interest pertains to the Committee for Implementation of Textile
Agreements (CITA) which regulates certain textile imports under
Section 204 of the Agricultural Adjustment Act. The second area of
interest involves the collection of statistical data from import
shipments.

Buying Commission

A buying commission consists of any monies paid to the buyer's agent,


who is controlled by or works on behalf of the buyer.

CACM

Central American Common Market

Cargo Selectivity
System

The Cargo Selectivity System, a part of Customs Automated Commercial


System, specifies the type of examination (intensive or general) to be
conducted for imported merchandise. The type of examination is based
on database selectivity criteria such as assessments of risk by filer,
consignee, tariff number, country of origin and manufacturer/shipper.

CARICOM

Caribbean Common Market

Carnet

Customs documents permitting the holder to carry or send sample


merchandise temporarily into certain foreign countries without paying
duties or posting bonds. A carnet serves as both the entry document
and a Customs bond.

Cartage

Movement of freight via trucking, draying or carting.

CBERA

Caribbean Basin Economic Recovery Act

CBI

Caribbean Basin Initiative

CCL

Commerce Control List

Certificate of Origin

Certain nations require a signed statement as to the origin of the export


item. Such certificates are usually obtained through a semiofficial
organization such as a local Chamber or Commerce. A certificate may
be required even though the commercial invoice contains the
information.

CF 3461 -Immediate
Release

All imported merchandise (other than merchandise admitted into a FTZ)


must be released by U.S. Customs before it can be received by the
importer/consignee. The CF 3461, Immediate Release, is the form used
to obtain the proper release from Customs.

CFTA

Canada Free Trade Agreement

Classification

Classification is the categorization of merchandise according to the


Harmonized Tariff Schedules of the U.S. Classification affects the duty
status of imported merchandise. Simplified, it is the process of finding
the tariff classification which best describes the imported good.

CM

Contract Manufacturer

CMC

Customs Management Center

Compound Duty

Tax imposed on imported merchandise based on a percentage of value


and also on the net weight or number of pieces, etc.

Consignment

Delivery of merchandise from an exporter (the consignor) to an agent


(the consignee) under agreement that the agent sell the merchandise
for the account of the exporter. The consignor retains title to the goods
until sold. The consignee sells the goods for commission and remits the
net proceeds to the consignor.

Consignor

The person or company shown on the bill of lading as the shipper.

Consolidation

The combination of many small shipments into one container, often


with more than one destination/consignee.

Consumption Entry

Required by U.S. Customs for goods entering the United States.


Information on the form includes cargo origin and description and
estimated duties, which must be paid at the time the document is filed.

Container

Single rigid, sealed, reusable metal box in which merchandise is shipped


by vessel, truck or rail.

Container Freight
Station (CFS)

Facility used by ocean carriers to load/unload cargo to and from


containers. Most less-than-container-load lots of cargo are either
packed into or de-vanned at the CFS.

Country of Origin

Country where merchandise was grown, mined or manufactured.

Customs Broker

Individual or firm licensed by Customs to enter and clear goods on


behalf of others through Customs.

Customs Territory

Includes the States, the District of Columbia and Puerto Rico

CVD

Countervailing Duty - A special duty imposed on imports to offset the


benefits of subsidies paid to producers or exporters in the exporting
country

Date of Exportation

The actual date the merchandise leaves the country of exportation for
the U.S.

DCS

Destination Control Statement

Demurrage

Excess time taken for loading or unloading a vessel. Demurrage refers


only to situations in which the charter or shipper, rather than the
vessel's operator, is at fault.

Devanning

Unloading of cargo from a container.

DOC

Department of Commerce

Dock Receipt

A dock receipt is used to transfer accountability when the domestic


carrier moves the export item to the port of embarkation and left with
the international carrier for export.

DOD

Department of Defense

DOE

Department of Energy

Domestic Status

Domestic status material is Growth, product, or manufacture of the U.S.


on which all IRS taxes have been paid. Previously imported and on
which duty and tax have been paid. Previously entered free of duty and
tax.

DOS

Department of State

DPL

Denied Persons List

Drawback

Refund of all or part of Customs duties paid on imported merchandise


which was subsequently either manufactured into a different article or
re-exported.

DTRA

Defense Threat Reduction Agency

Dumping

The sale of a commodity in a foreign market at less-than-fair value.


Dumping is generally recognized as an unfair practice because the
practice can disrupt markets and injure producers of competitive
products in an importing country. Article VI of the GATT permits
imposition of antidumping duties equal to the difference between the
price sought in the importing country and the normal value of the
product in the exporting country.

Duty

Tax levied by the government on the import, export or consumption of


goods and usually based on the value of the goods or some other
factors such as weight or quantity or a combination of both.

EAA

Export Administration Act

EAR

Export Administration Regulations

EC/EU

European Community/European Union

ECCN

Export Control Classification Number

EFTA

European Free Trade Association

EL

Entity List

EMS

Export Management System

EPCI

Enhanced Proliferation Control Initiative

FACR

Foreign Assets Control Regulations

FDA Form 2877

Declaration for Imported Electronic Products Subject to Radiation


Control

FDI

Foreign Direct Investment

FMS

Foreign Military Sales

Foreign inland freight consists of the charges to move the freight from
the foreign factory to the place of loading. Foreign inland freight
Foreign Inland Freight
charges are dutiable unless the terms of sale are ex-factory or the
charges were incurred incident to the international shipment.

Freight Forwarder

An independent business which assembles, collects and consolidates


less-than-truckload freight. Also, a person acting as an agent in the
transshipping of freight to or from foreign countries and the clearing of
freight through Customs for compensation.

FTAA

Free Trade Area of the Americas

FTSR

Foreign Trade Statistics Regulations

GATS

General Agreement on Trade in Services

GATT

General Agreement on Tariffs and Trade

GDP

Gross Domestic Product

GSP

Generalized System of Preferences

Harmonized Tariff
System (HTS) *

The Harmonized Commodity Description & Coding System (or HTS) is a


system for classifying goods in international trade, developed under the
direction of the Customs Cooperation Council. Beginning on January 1,
1989, the new HS numbers replaced previously adhered-to schedules in
over 50 countries, including the United States. For the United States,
the HTS numbers are the numbers that are entered on the actual
export and import documents. Any other commodity code classification
number (SIC, SITC, end-use, etc.) is just rearrangements and
transformations of the original HS numbers.

House Air Waybill

Contains all the information of an air waybill but is not a financial


document. This is a contract between the shipper and freight
forwarder. All the shipments covered by the individual house air
waybills are consolidated, and a single air waybill is issued to cover the
consolidated shipment.

IC

Import Certificate

IEEPA

International Emergency Economic Powers Act

Immediate Delivery

Customs entry procedure that provides for immediate release of a


shipment prior to the arrival of merchandise although the merchandise

must arrive within the port limits for the release to take effect. The
entry summary with duties must be filed within 10 working days after
release.
Importer Number

Identification number assigned by the Customs Service to track


importers, usually IRS number for the company.

In bond

Procedure under which goods are transported or warehoused under


Customs supervision until they are either formally entered into Customs
territory and duties paid or until they are exported.

Incoterms

Maintained by the International Chamber of Commerce (ICC), this


codification of terms is used in foreign trade contracts to define which
parties incur the costs and at what specific point the costs are incurred.

Informal Entry

The informal entry is a simplified import entry procedure for most


commercial shipments not over $2,000 in value. The statutory limit for
informal entries is actually $2,500.

Insurance Certificate

This certificate is used to assure the consignee that insurance is


provided to cover loss of or damage to the cargo while in transit.

Intensive Exam

An intensive exam result means that Customs wants to physically


examine the merchandise. Inspectors have the ability to override
some intensive exams and convert them to general exams.

IPR

Intellectual Property Rights

ITA

Information Technology Agreement

IVL

Individual Validated License

L/C -

Letter of Credit - A financial document issued by a bank at the request


of the consignee guaranteeing payment to the shipper for cargo if
certain terms and conditions are fulfilled. Normally, the letter of credit
contains a brief description of the goods, documents required, a
shipping date, and an expiration date after which payment will not
longer be made.

LCL

Less than container load

Liquidation System

The Liquidation System, a part of Customs Automated Commercial


System, closes the file on each entry and establishes a batch filing
number which is essential for recovering an entry for review or
enforcement purposes. An entry liquidation is a final review of the
entry. The process of liquidation is currently under revision by the
Customs Service.

Marine Cargo
Insurance

Broadly, insurance covering loss of, or damage to, goods at sea. Marine
insurance typically compensates the owner of merchandise for losses in

excess of those which can be legally recovered from the carrier. Losses
may include fire, shipwreck, piracy, inclement weather and various
other causes.
Marking (or Marks)

Letters, numbers and other symbols placed on cargo packages to


facilitate identification.

Marks of Origin

The physical markings on a product that indicate the country of origin


where the article was produced. Customs rules require marks of origin
of most countries.

MERCOSUR

Southern Common Market

MLA

Manufacturing License Agreement

Mod Act

The Customs Modernization Act is a comprehensive effort by the U.S.


Customs Service to streamline and automate the commercial
operations and improve compliance with Customs laws and regulations.

MOU

Memorandum of Understanding

MPF

Merchandise Processing Fee is a fee assessed for formal entries based


on 0.21% of the invoice value, with a minimum of $25 per formal entry
and a maximum of $485.

NAFTA

North American Free Trade Agreement. A free trade agreement that


comprises Canada, the U.S. and Mexico, exceeding 360 million
consumers and a combined output of $6 trillion--20 % larger than the
European Community.

NATO

North Atlantic Treaty Organization

NDA

Non-disclosure Agreement

Net Weight (Actual


Net Weight)

Weight of the goods alone without any immediate wrappings (e.g., the
weight of the contents of a tin can without the weight of the can).

NIS

Newly Independent States of the ex-Soviet Republic.

NVOCC

Non-Vessel Operating Common Carrier: A cargo consolidator of small


shipments in ocean trade, generally soliciting business and arranging for
or performing containerization functions at the port.

OAC

Office of Antiboycott Compliance

Ocean Bill of Lading

A receipt for the cargo and a contract for transportation between a


shipper and the ocean carrier. It may also be used as an instrument of
ownership which can be bought, sold, or traded while the goods are in
transit. To be used in this manner, it must be a negotiable "Order" Billof-Lading. A Clean Bill-of-Lading is issued when the shipment is received
in good order. If damaged or a shortage is noted, a clean bill-of-lading

will not be issued. An On Board Bill-of-Lading certifies that the cargo


has been placed aboard the named vessel and is signed by the master
of the vessel or his representative. On letter of credit transactions, an
On Board Bill-of-Lading is usually necessary for the shipper to obtain
payment from the bank. When all Bills-of Lading are processed, a ship's
manifest is prepared by the steamship line. This summarizes all cargo
aboard the vessel by port of loading and discharge. An Inland Bill-ofLading (a waybill on rail or the "pro forma" bill-of-lading in trucking) is
used to document the transportation of the goods between the port
and the point of origin or destination. It should contain information
such as marks, numbers, steamship line, and similar information to
match with a dock receipt.
OECD

Organization for Economic Cooperation and Development

OFAC

Office of Foreign Assets Control

Open Insurance

A marine insurance policy that applies to all shipments made by an


exporter over a period of time rather than to a single shipment.

Packing Costs

Packing costs are defined as the cost of all containers (except


instruments of international trade) and coverings of whatever nature or
materials used in placing merchandise in condition, packed and ready
for shipment to the United States.

Packing List

A list showing the number and kinds of items being shipped, as well as
other information needed for transportation purposes.

Paperless

A paperless result indicates that the merchandise is low risk from a


compliant importer. The broker places a stamp on the CF3461 and signs
the document; thus, the merchandise is released without a Customs
official ever looking at the documents.

PO

Purchase Order

Port of Entry

A port at which foreign goods are admitted into the receiving country;
port where the imported merchandise is entered for consumption.

Port of Import

First port within the Customs territory where imported merchandise


arrives.

Pro Forma Invoice

An invoice provided by a supplier prior to the shipment of merchandise


informing the buyer of the kinds and quantities of goods to be sent,
their value, and important specifications (weight, size, etc.).

Protest

A protest is the method primarily used by importers to take issue with


Customs decisions with which they disagree. A protest is normally
utilized as an opportunity to provide evidence that will result in the
refund of duties and other charges that were erroneously paid.

Reasonable Care

That degree of care which a person of ordinary prudence would


exercise in the same or similar circumstances. Due care under all
circumstances. Failure to exercise such care is ordinary negligence.

Related Parties

- Members of the same family, spouse, and lineal descendants


- Officers or directors if each individual is also an officer or director of
the other organization
- Partners
- Person owning, controlling or holding with power to vote 5% or more
of outstanding stock
- Person who is an officer or director in both organizations

SACU

Southern African Customs Union

SADC

Southern African Development Community

SDN

Specially Designated Nationals

SED

Shipper's Export Declaration

Shipping Weight

Shipping weight represents the gross weight in kilograms of shipments,


including the weight of moisture content, wrappings, crates, boxes and
containers (other than cargo vans and similar substantial outer
containers).

Ships Manifest

A list, signed by the captain of a ship, of the individual shipments


constituting the ship's cargo.

SLI

Shippers Letter of Instruction

SO

Sales Order

Surety Bond

A surety bond is a promise or guarantee of payment to U.S. Customs in


the event of a default in any terms of the importation laws. If the
importer does not comply, Customs will look to the surety for payment
and compliance.

Tare Weight

The weight of a container and/or packing materials without the weight


of the goods it contains.

Tariff

List or schedule of merchandise with applicable rates to be paid or


charged for each listed article. A schedule of duties or taxes assessed by
a government on goods as they enter or leave a country.

Tariff Rate Quota

Permits a specified quantity of merchandise to be entered at a reduced


rate during a specified period.

Tariff Shift

A change in tariff classification may be from one heading in a chapter to


another heading in the same chapter. Some changes must be from one
chapter to another chapter.

TDO

Table of Denial Orders

Textile Declaration

In addition to the original textile visa, shipments containing textiles


must be accompanied by either a single or multiple country declaration
which provides certification as to the article and country of origin.

A single bill of lading covering receipt of the cargo at the point of origin
Through Bill of Lading for delivery to the ultimate consignee, using two or more modes of
transportation.

TIB

The Temporary Importation Bond (TIB) procedures allow importers to


enter merchandise that will be exported within one year from
importation for temporary use without paying duties. Merchandise
entered under a TIB cannot be sold but can be repaired, altered or
processed.

Trade Name

Name by which a commodity is commonly known in a trade; a name


used as a trademark.

Trademark

A symbol, design, word, letter, etc., used by a manufacturer or dealer to


distinguish his products from those of competitors and usually
registered and protected by law.

Trailer

Vehicle without motor power designed to be drawn by another vehicle


and so constructed that no part of its weight rests upon the towing
vehicle.

Transaction Value

Transaction Value is the price actually paid or payable for the imported
goods, with additions made for any dutiable items not included, or
deductions made for any non-dutiable items included.

Transfer Pricing

Overpricing of imports and/or under-pricing of exports between


affiliated companies in different countries for the purpose of
transferring profits, revenues or monies out of a country in order to
evade taxes.

Transship

Cargo which is transferred from one vessel to another.

TSCA

The Toxic Substances Control Act is intended to protect human health


and the environment from unreasonable risks of certain chemicals. The
EPA and U.S. Customs Service are responsible for keeping chemicals
that have not undergone risk screening out of the United States.

TWEA

Trading with the Enemy Act

UCP 500

Uniform Customs and Practice for Documentary Credits

Ultimate Consignee

The ultimate consignee is the person located abroad who is the true
party in interest, receiving the export for the designated end-use.

Ultimate Purchaser

The ultimate purchaser is generally the last person in the United States

who will receive the article in the form in which it was imported.
URAA

Uruguay Round Agreements Act

USITC

U.S. International Trade Commission

USTR

United States Trade Representative

Value Added Fee

This method of pricing offers a base entry fee with extra charges for
additional classifications, additional invoices, issuance of delivery
orders, freight tracking, phone and fax charges and other miscellaneous
services.

Visa **

A visa is an endorsement in the form of a stamp on an invoice and


consists of a stamped authorization that is usually circular, square, or
rectangular in shape. The visa number normally consists of a standard
nine digit number. * Click here for more on a textile visa.

War Risk

Insurance coverage for loss of goods resulting from any act of war.

Wharfage

A charge assessed by a pier or dock owner for handling incoming or


outgoing cargo.

WTO

World Trade Organization

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