Customs glossary

HS 编码（协调制度编码）

Internationally standardised six-digit numerical method for classifying traded products, developed and maintained by the World Customs Organization. Used by more than 200 countries as the basis for customs tariffs and trade statistics.

协调关税表

A country's full tariff schedule that extends HS6 with additional national digits. The US HTSUS uses 10 digits; the EU TARIC extends to 10; India CTH uses 8.

TARIC（欧盟综合关税）

Integrated Tariff of the European Union, an online database covering customs duty, anti-dumping, suspensions, tariff-rate quotas and other measures applicable to imports.

通则（GRI）

Six rules at the front of the Harmonized System that govern how a product description is matched to an HS heading. They prevail in case of ambiguity between competing classifications.

最惠国税率

The standard rate that a WTO member applies to imports from other WTO members in the absence of a preferential agreement. Often the headline duty figure quoted.

自由贸易协定

Bilateral or regional treaty that reduces or eliminates duties on goods originating in participating economies, often with rules of origin certification.

到岸价 CIF

Incoterm that requires the seller to pay the cost, insurance and freight to the named destination port. Used as the customs valuation basis in most countries.

离岸价 FOB

Incoterm under which risk transfers from seller to buyer when goods are loaded onto the carrier. Used as customs valuation basis in the US, Canada and Australia.

国际贸易术语

International Commercial Terms published by ICC defining responsibilities of buyers and sellers for delivery, risk, costs and insurance. Latest version is Incoterms 2020.

完税后交货 DDP

Incoterm under which the seller delivers goods cleared for import and pays all duties and taxes at the named place of destination.

未完税交货（已并入 DAP）

Historical Incoterm replaced by DAP in 2010. Buyer is responsible for customs clearance and duties at destination.

原产地规则

Criteria used to determine the country of origin of a product for FTA preference, anti-dumping, quota and labelling purposes. Typically based on wholly-obtained, change in tariff classification, or regional value content tests.

反倾销税

Additional duty imposed on imports priced below normal value to offset injury to domestic industry. Investigations are typically initiated by the importing country's trade authority.

反补贴税

Additional duty imposed to neutralise subsidies provided by a foreign government to producers of goods that are exported to the importing country.

301 关税

US tariffs imposed under Section 301 of the Trade Act of 1974, used against trading partners deemed to engage in unfair practices. The 2018 round on Chinese imports created Lists 1-4 covering most categories.

232 关税

US tariffs imposed for national security reasons under Section 232 of the Trade Expansion Act of 1962, used against steel and aluminium imports from 2018.

微量免税门槛

Value below which imports clear customs without duty or simplified declaration. US Section 321 currently allows USD 800 per consignee per day; EU eliminated the EUR 150 customs de minimis from July 2021 onward.

出口退税

Refund of duties, taxes and fees paid on imported goods that are subsequently exported or used to produce exports. Common in US, China, India, Japan.

增值税

Consumption tax applied at each stage of production and distribution. Levied at import on the CIF value plus duty in most jurisdictions.

商品及服务税 GST

VAT-style consumption tax used in Australia (10%), Canada (5% federal + provincial), India (5/12/18/28%), New Zealand (15%).

基本关税 BCD

India's primary import duty, levied as ad valorem on CIF value; specific items may have rates of 0% to 100%.

ICMS（巴西州增值税）

Imposto sobre Circulação de Mercadorias e Serviços. Brazilian state VAT applied on import, ranging 17%-19% with variations by state.

IPI（巴西工业产品税）

Imposto sobre Produtos Industrializados. Brazilian federal tax on industrialised goods, applied at import alongside the import duty.

区域全面经济伙伴关系协定

Free trade agreement among 15 Asia-Pacific economies including China, Japan, Korea, ASEAN-10, Australia and New Zealand. In force from 1 January 2022, gradually eliminating duties on >90% of goods over 20 years.

美墨加协定

Trilateral trade agreement replacing NAFTA from 1 July 2020. Eliminates duties on most originating goods subject to specific rules of origin, including 75% regional content for automobiles.

全面与进步跨太平洋伙伴关系协定

FTA covering 12 economies including Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, NZ, Peru, Singapore, UK, Vietnam, with broad tariff elimination.

海关保证金

US-required surety obligation between importer and CBP ensuring duties, taxes and fees will be paid. Continuous bonds cover unlimited entries for a year.

关税工程

Legal practice of designing or modifying a product so that it falls under a lower-duty HS classification at import. Must comply with the General Rules of Interpretation.

约束性税则裁定

Pre-import ruling issued by customs authorities confirming the HS classification of a product. Binding on customs for a defined period (e.g. 3 years in the EU).

EORI 号码

Unique identifier required for any business engaged in customs activities in the European Union. Issued by the customs authority of the operator's member state of establishment.