{"@context":"https://schema.org","@type":"DefinedTerm","name":"Customs regulation","description":"When goods cross a border, customs regulation comes into play: it is the statutory framework governing the conditions for import and export, defining which duties and taxes apply and what documentation must accompany a shipment. In practice, it dictates how goods are classified under a tariff heading — such as an HS code — how customs value is calculated, and whether import licences, export permits, or certificates of origin are required. Special procedures, including inward and outward processi","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/customs-regulation-2","inLanguage":"en","dateModified":"2026-06-22T18:22:28.953725","citation":"https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/customs-regulation-2","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Customs regulation · When goods cross a border, customs regulation comes into play: it is the statutory framework governing the conditions for import and export, defining which duties and taxes apply and what documentation must accompany a shipment. · Quelle: https://taxation-customs.ec.europa.eu/customs-4/union-customs-code_en"}