declarant means a person who presents goods to be declared and makes a customs declaration either in the person´s behalf, or in the person´s name but on behalf of another person;
declaration means an application or act in the form prescribed by the customs rules whereby a person provides information necessary for customs control;
goods to be declared means goods for which a customs declaration shall be made in the cases prescribed in this Act or other legislation;
import and export charges means customs duties and other charges payable on the importation and exportation of goods which do not include fees payable for customs services;
intrastat - (Intra EC Trade Statistics) is a system of collecting statistics of external trade between the Member States of the European Union;
person means a natural person or legal person of Estonia or of a foreign state, a state agency or local government agency, or an agency of an international organisation regardless of whether or not it is a legal person;
personal belongings means articles to be used on a journey by a traveller, including any means of transport in his or her possession which is not a commercial means of transport
holder of goods means a person who keeps goods in a warehouse or is otherwise responsible for the storage of goods, who carries goods or performs other acts with goods, or a person in whose means of transport, building, construction or territory goods are located unless the person proves to the customs authorities that the goods are there against the person´s will;
goods means property which is to be or has been carried across the customs frontier including things, currency, securities, animals and plants; goods also means strategic goods;
third country - country outside of the European Union. Common customs duties and restrictions are applied towards the third countries;
Commercial vehicle means a self-propelled, trailed or sliding water craft, aircraft, means of road transport or railway rolling stock which is used for the transport of travellers for a charge or for the carriage of goods for a charge or free of charge;
non-tariff quota or quantitative quota - allows to import the goods in a certain quantity within a certain time. If the maximum quantity permitted is achieved, the goods will not be allowed into free circulation and the importer must apply for an import license before allowing into free circulation;
principal means a person who undertakes to arrange the carriage of goods under a customs transit procedure from the customs office of departure to the customs office of destination and who provides security or is relievedof the provision of security to the customs authorities;
traveller means a natural person who legally crosses the customs frontier regardless of the purpose fordoing so;
security means a document which ensures payment of the amount of a customs debt to the satisfaction of the customs authorities;
taric means the integrated customs tariff of the European Community;
tarif quota means the quantity of goods that is allowed to import with a more favorable rate of customs duty compared to the customs duties generally specified by the customs tariff;
carriage across the customs frontier means the importation of goods into the Estonian customs territory, exportation of goods therefrom or transit of goods by means of transport, including pipelines and power transmission lines;
customs authorities is a general term unless the structural unit of the Customs Board (hereinafter customs office) is specified;
customs declaration means a document containing particulars required by the customs authorities which is submitted for customs clearance in writing or using a data-processing technique;
customs rules means Acts and the regulations of the Government of the Republic and of the ministers which regulate customs organisation;
customs formalities means the operations which shall be completed by holders of goods, declarants or other persons concerned and the customs authorities in order to comply with this Act and other legislation for the compliance of which the customs authorities are responsible and which are enacted for inspection of persons on the customs frontier and for the registration of baggage, goods and means of transport in the importation, exportation or transit thereof;
customs supervision means the measures taken by the customs authorities in order to keep record of the movement and storage of goods or means of transport subject to customs control;
customs control means the measures taken to ensure compliance with the Acts and other legislation for the implementation of which the customs authorities are responsible;
customs control zone means the part of the customs territory where all customs control measures may be applied to goods and persons;
customs treatment means placing goods under a customs procedure, bringing goods into a free zone, removal of goods from the customs territory, destruction of goods under customs supervision or transfer of goods into the ownership of the state pursuant to procedure prescribed by the customs rules;
customs union means a single customs territorydefined by merging the customs territories of two or more states with no customs duties or trade restrictions;
customs examination means an inspection performed by the customs authorities in order to verify the accuracy of the information declared to the customs authorities;
customs agent means a third person who, as adeclarant, deals directly with the customs authorities in connection with the bringing of goods into or removal of goods from the Estonian customs territory, and arranges for customs clearance in the name of the customs agent on behalf of another person by agreement with the latter;
customs procedure means a procedure applied by the customs authorities to goods subject to customs control;
customs route means a route designated by the customs rules for transit in the customs territory;
customs seal means a seal, stamp or any other preventive means affixed by customs officials to ensure the inviolability of goods, commercial means of transport or warehouses;
customs clearance means completion of the customs formalities in order to permit the exportation or importation of goods or to place goods under a customs procedure;
customs debt means the obligation of a person to pay import or export charges to the customs authorities in the importation or exportation of goods;
free circulation means disposal of goods independent of the customs authorities;
means of transport means a commercial means of transport or any other vehicle;
debtor means a person who is liable for payment of the amount of a customs debt;
person relocating means a person who is leaving Estonia in connection with a change of permanent residence or a person who is settling in Estonia permanently and has resided in a foreign state continuously for longer than twelve months.