Customs & Taxes Glossaries

English

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Transit

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Customs transit
Flash roll
A large quantity of dollars briefly exposed in order to
convince someone of one's ability to purchase .

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Smuggling ring
An organized group of smugglers .
Bona fide gift
An authentically free gift , for which there is no actual
or promised compensation to the donor.

Baggage
The personal or household effects traveling with a
passenger .
Accompanied baggage
Luggage arriving on the same carrier as the owner .
Unaccompanied baggage
Baggage arriving on a different carrier from the
owner .
Left out goods
The same as general order merchandise .

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Missing baggage

Drug
A substance used as medicine .

Penalty

Note legally marked

(NLM), Improperly marked with the name of the
country of origin .
Marking
The indication of the country of origin and other
necessary information on imported merchandise .
Also known as distinguishing mark .

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Trademark
A name or symbol which identifies a product . It is
officially registered and can only be used by the
manufacturer or owner .

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Vehicle mark
The same as metal plate .

Distinguishing mark
See marking .

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Trademark

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Collected and revised by: Mohammed Al-Wajeeh

Distinguishing mark


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Indentured labor
See convict labor .
Convict labor
The work of prisoners . Goods produced by convict
labor , forced labor , and indentured labor cannot be
imported into the United States .

Local currency

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Commission
A fee paid to an agent for
his services .
English
Aircraft captain
Selling commission
A fee paid
to a seller's
agent for arranging a sales
Chassis
number
list
transaction
.
A
list describing
various types of cars by model and
year of production .
Selling commission
A fee list
paid to a seller's agent for arranging a sales
Price
transaction
. includes prices of types of vehicles .
1
a list that
2 a list containing prices of certain goods during a
Buying commission
specified
period .
The
paidby
bythe
an importer
to his and
buying
agent abroad
It isfee
issued
manufacturers
translated
and
.
circulated
by Customs.

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Packing list
Customs charges

Wharfage
Blacklist
The boycott
fees for list
use.of a wharf .
See
Porterage
Final
list charges
A list of merchandise compiled by the United States
Treasury Department which enables Customs Officers
Supervision charges
to determine valuation procedures .
A sum collected by Customs from an importer for
overseeing
various operations carried out on his goods
De
minims rule
in aminims
Customs
surveillance
zone
. does not take account
De
non
surtaxes-the
law
of trifles . The rule that some components of imported
Assist
merchandise are considered to be too insignificant to
Any help (such as providing tools or packaging) which
affect its tariff classification .
the buyer of imported merchandise provides to the
producer
Data
baseto facilitate production or sale of
the imported
Theand
value
of the by a
The
collectionmerchandise.
of all data used
produced
assist is included
in, the
transaction
value.
computer
program
designed
to be immediately
accessed and operated upon by a data
Tare
processing system for a specific purpose .
The weight of a container or covering which is
subtracted
from gross weight to yield net weight .
Convoy
case

A seizure which results in the convoying of goods from

Sample
one Customs office to another .
A specimen of imported merchandise selected by
Customs for examination.
Arrest

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The taking of a person into custody .

Commercial sample
A salesmans sample used for soliciting business not
for sale or
personal use .
Customs
decision
A judgment issued by a Customs Committee in a case .
Non-commercial sample
A non-commercial
item
of merchandise .
Appellate
committee
decision
A judgment issued in approval or rejection of an appeal
from a Primary Committee Decision .

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Primary Committee Decision

The judgment issued by the Primary Customs
Committee in a smuggling case .
Final decision
A judgment issued by the Executive Committee with
the approval of the
Director General of Saudi Customs .

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Case
The formal investigation by Customs officers of a
suspected violation of regulations .
Collateral case

Collected and revised by: Mohammed Al-Wajeeh

A case involving one set of circumstances and one set

of persons or firms , but which is being investigated
simultaneously by more than one agency or office .

Disposition pending case

The status of an investigation in which all appropriate
investigative action has been completed but not all the
statistical data collected .

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Open case
The status of an investigation when facts or
circumstances are still to be substantiated or
disproved .

Vehicle pricing rules

Rules of origin
Principles which are applied by a country to determine
the origin of goods .

Consumer protection regulation

A regulation which restricts the importation of goods
judged to be harmful to the health and welfare of
the public .

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Value
The price of merchandise for Customs purpose.

Total value
The value of a whole shipment of merchandise.

Deductive value
One of the bases of appraisement (see transaction
value , computed value) used
for assessing duty .
Basically , it is the resale price of the imported goods
with deductions for certain items, such
as Commissions , Transportation , and Insurance Costs
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Value of further processing

The value added by the processing of merchandise
after importation .

Ex-factory price

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Acceptable transaction value

A transaction value where :
i) the price of the imported merchandise was not
influenced by the relationship between buyer and
seller ;
ii) the proposed transaction value is approximately the
same as the transaction value of identical or
similar merchandise in sales to unrelated buyers .
iii) the proposed transaction value is approximately
the same as the deductive value or computed value
of identical or similar merchandise .

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Customs value
The basis of appraisement used in a particular instance
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Constructed value
A basis for determining whether merchandise is being
imported for sale at an unfairly low price (see
dumping) .
It is the sum of the costs of production , packing ,
profit , and expenses .

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Collected and revised by: Mohammed Al-Wajeeh

Foreign value
The market value or price at which imported goods are
offered for sale for home consumption in the country
of exportation , both in wholesale and in retail .

Value subject to duties .

Chief value
The value based on the highest valued component
material of a composite article .

Market value
The amount which a seller may expect to
be paid for his merchandise in the open
market .

C and F value
A basis of appraisement using cost and freight as the
value of goods .
CIF value
A basis of appraisement using cost , insurance and
freight as the value of goods .
Fair value
The value calculated and assigned by Customs
authorities to determine the amount of a
countervailing duty . It is usually based on a
comparison between the net , F.O.B. factory price
to purchasers in the home market .
Forfeiture value
At the time of seizure of goods , it is the price at which
an imported article is or would be offered for sale in
the country where it is seized . When prohibited
items are seized , foreign value is applied .

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Undervalued
An invoice with false values attributed to the
merchandise .

Invoice value .
See appraised value

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FAS value
A basis of appraisement , using Free Alongside Ship as
the value of goods .
Free Alongside Ship indicates that the price of goods
includes all transportation costs as far as the pier .

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FOB value
A basis of assessment using free on board as the value
of goods .

Aggregate value
The total value of a shipment of merchandise .
Computed value
A basis of appraisement using the sum of the costs of
processing , production , assistances , packing , profit ,
and expenses as the value of an item for importation .

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Local value / domestic value

Current value in the local market.
See appraised value .
Transaction value
A basis of appraisement using as the value of goods
the price actually paid or agreed on plus other costs

Collected and revised by: Mohammed Al-Wajeeh

incurred by the buyer as a condition of the sale , such

as the packing costs , assistances , royalties , and
selling commissions .
U.S. value
The value used by Customs officers appraising
merchandise if there is neither a foreign value nor an
export value for the goods . The U.S. value is the price
at which such or similar imported merchandises is
freely offered for sale in the United States in usual
wholesale quantities and in the ordinary course
of trade , less Customs duty transportation costs ,
insurance , a commission not exceeding 6% percent or
profits not to
exceed 8% percent .

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Test value
A standard of comparison for determining whether a
related party transaction price approximates price paid
in similar non-related-party transactions and is
therefore acceptable as a transaction value .

Appraised value
The official value (e.g. transaction value , deductive
value , computed value .
local/value , invoice value ) of merchandise on which
duties are assessed .
Also known as assessed value .

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Administrative restrictions
Restrictions on the release of goods applied for general
security or health purposes .

English

Revenue clerk

Notary public

Recording clerk

Vehicle catalogue

Cocaine

Inspection counter
The surface on which baggage is placed for inspection
by Customs officers .

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Alcohol
Any intoxication liquor such as alcoholic beverages
wine and beer .

Quarantine

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Examination
The inspection of cargo , baggage and persons.
Preliminary entry
The inspection of a ship's manifest and other
documents concerning the ship prior to the filling of a
formal entry .

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Collected and revised by: Mohammed Al-Wajeeh

Spot-check
See compliance by selectivity .

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Bail
An amount of money surrendered by a person accused
of a crime as a guarantee that he will appear before
court for legal proceeding .
Security
A guarantee , such as a bond or cash deposit that a
Customs obligation will be fulfilled .

General security
A security which ensures that obligations arising from
several different Customs operations will be fulfilled by
the importer .

Detector dog
A dog used to detect the presence of drugs and
explosives .
Usual wholesale quantities
The wholesale quantities which are normal for a
particular type of merchandise ; for instance , in
selling fabric a bolt would be the normal quantity ,
rather than a yard .
The price of the fabric for Customs purposes would
then be the price per bolt instead of the price per
yard .
Aggregate quantity
A combined number of units of a certain merchandise
which have been sold at a particular unit price .
Greatest aggregate quantity
The total volume (aggregate quantity) of a type of goods
sold at a particular unit price which is greater than the
. total volume sold at any other price

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Quantity exported

Quota

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Quarantine

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Container

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English

Discrepancies in description committee

Appellate committee
A committee which adjudicates violations due to
discrepancies in description .

International trade commission (ITC)

Tariff and studies committee
A committee with authority to hear appeals against
decisions made by the Primary Customs Committee .

Collected and revised by: Mohammed Al-Wajeeh

Local customs committee

A committee at a local customhouse in the kingdom of
Saudi Arabia which has the authority to adjudicate
cases of discrepancy in description .
(which fine does not exceed SR10.000 and fells within
its jurisdiction) .
Customs committee
An administrative court which considers cases and
decisions of smuggling or attempted smuggling .
Its jurisdiction is established and limited by a decree
of the Ministry of Finance and National Economy .
Primary customs Committee
An administrative court authorized to make judgments
in cases of alleged smuggling . The same as Local
Customs Committee .

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Primary customs committee

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Confiscation committee
A committee , composed of representatives of various
ministries , whose duty is to investigate cases
of suspected boycott violation . Also known as Boycott
committee .

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Nomenclature committee
A committee of the customs Cooperation council which
oversees the development of names and categories of
tariff classifications .

Central customs committee

A committee whose responsibility is to adjudicate in
cases of discrepancy of description where a Local
Customs Committee is unable to make a
decision , where the decision is contested , or
where the applicable fine exceeds SR 10.000 .

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Professional equipment
Metal plate
A metal plaque indicating vehicle specifications and
the chassis number .

Collected and revised by: Mohammed Al-Wajeeh

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English
Fragile item
An item which is easily breakable and therefore
requires special safety precautions and handling
instructions .

Controlled substance
A restricted drug or narcotic .

Suspense item
An item for which the amount of money actually
received as duties and fees does not agree with the
amount reported in the Import Statement file .

Restricted item
An item of restricted merchandise .

Prohibited item
An item of prohibited merchandise .

Cannabis sativa
The plant which is the source of
marijuana, a narcotic .

Marking

Inspection counter
The surface on which baggage is placed for inspection
by Customs officers .

Owner
The same as consignee , importer .

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Aircraft owner

Manifest
A detailed list , presented by the carrier of all cargo
arriving .

Ship's manifest

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Inward manifest clearance

A manifest clearance for goods entering a country .

Transit manifest
A manifest for transit goods .

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Transit air cargo manifest

(TACM) . An entry for moving cargo under Customs
custody from one port to another within the Customs
territory .
Trans-Arab manifest
A manifest issued by the country of export for goods
which will be placed in transit when both countries are
signatories of the Trans-Arab Transit Agreement .

Export statement

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Customs cargo manifest

A manifest specially prepared for Customs entry .
Entry manifest
A document which forms part of the United States
entry document requirements (Customs Form 7533) .

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Ship's manifest

Collected and revised by: Mohammed Al-Wajeeh

English
Register of income
A book into which a cashier records details of an import
statement and the amount of money collected .

Collected and revised by: Mohammed Al-Wajeeh

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