Customs Glossary

Definitions of key customs and export terms used in MRN closure, export confirmation, and VAT 0% procedures.

Customs Messages2 terms

IE599 / CC599C (Export Notification)An electronic message generated by the customs office of exit after the goods have physically left the EU customs territory. It is the only ...Read definition →CC599C (Confirmation of Exit)The new electronic message in the AES (Automated Export System) that replaced the IE599 message on 31 October 2024. Confirms the actual exit...Read definition →

Systems & Platforms7 terms

ECS (Export Control System)The European export control system enabling electronic data exchange between customs offices during the export procedure. Being replaced by ...Read definition →AES (Automated Export System)The Automated Export System - successor to ECS. Handles electronic export control from the export declaration through to confirmation of exi...Read definition →PUESC (Polish Customs Electronic Services Platform)The Polish National Revenue Administration platform for handling electronic customs declarations. Enables filing of export, import and trans...Read definition →ZAPP (Zoll-Ausfuhrüberwachung im Paperless Port)The export module of the DAKOSY system for the Port of Hamburg, responsible for export registration and MRN closure. Developed and operated ...Read definition →Portbase (Port Community System)The Dutch port community system serving the ports of Rotterdam and Amsterdam. A central platform connecting logistics chain participants in ...Read definition →APCS (Antwerp Port Community System)The Belgian port community system for Antwerp, operated by the Antwerp port IT operator. Uses the e-Desk portal for MRN registration and mon...Read definition →ATLAS (Automatisiertes Tarif- und Lokales Zollabwicklungssystem)The German IT system for electronic customs declarations, operated by the General Customs Directorate (Generalzolldirektion). Handles import...Read definition →

Customs Procedures7 terms

MRN (Movement Reference Number)An 18-character reference number assigned by the AES/ECS system when an export declaration is registered. It uniquely identifies the export ...Read definition →Customs Office of ExitThe customs office at the port or border crossing through which goods physically leave the EU customs territory. Responsible for confirming ...Read definition →Customs Office of ExportThe customs office responsible for the exporter, where the export declaration is filed and the MRN is assigned. May be in a different countr...Read definition →DiversionRerouting of an export shipment to a different customs office of exit than the one originally declared in the export declaration. Requires a...Read definition →Procedure 10 00 (Standard Export)The standard customs procedure for definitive export of goods outside the EU customs territory. The goods leave the EU without any intention...Read definition →Procedure 10 21 (Inward Processing)A customs procedure allowing import of non-EU goods for processing and subsequent re-export. Compensating products are exported under code 1...Read definition →T1 (Common Transit)A transit procedure allowing non-Union goods to be transported through EU territory without payment of duties and taxes. Goods move under cu...Read definition →

Documents7 terms

UCR (Unique Consignment Reference)A unique consignment number assigned by the exporter or customs agency. It allows unambiguous identification of a shipment throughout the lo...Read definition →B/L (Bill of Lading)A transport document in maritime shipping issued by the carrier. It serves as confirmation that goods have been received for carriage, as a ...Read definition →Ship ManifestA summary of all cargo aboard a vessel, submitted by the maritime carrier to the customs office at the port of call. Contains data on all sh...Read definition →LOI (Letter of Indemnity)A formal letter addressed to the customs office of exit requesting closure of the export procedure. Used when the standard electronic route ...Read definition →Ausgangsvermerk (German Exit Confirmation)The official confirmation that goods have left the EU customs territory, generated by the German customs system ATLAS. It is the primary pro...Read definition →Ausfuhrnachweis (German Proof of Export)Documentary evidence required to apply the VAT exemption for goods exported outside the EU in Germany. The primary proof is the Ausgangsverm...Read definition →SAD (Single Administrative Document)The form used in EU customs procedures for declaring goods for customs clearance. In maritime export, the paper SAD has been largely replace...Read definition →

General Concepts2 terms

Gate-in (Terminal Entry)The moment when a container physically enters a port terminal, recorded in the port system. Gate-in is critical for MRN closure - only after...Read definition →Incoterms (International Commercial Terms)International trade rules published by the ICC (International Chamber of Commerce) defining the allocation of obligations, costs and risks b...Read definition →

Legal notice:The information in this article is for general informational purposes only. It does not constitute legal or customs advice. For individual matters, we recommend consulting a licensed customs agent.