Abbreviations

B2B: Business-to-business

B2C: Business-to-consumer

C2C: Consumer-to-consumer (from consumer to consumer)

GIVES: Customs declaration

CDS: Customs Decision System

NC: Combined nomenclature

COM: European Commission

RFA: Regulation on customs exemptions [Council Regulation (EC) No 1186/2009]

TCE: European Court of Auditors

EIDR: Filing in the Declarant's Records

OE: Economic operators

ETOE: Offshore Exchange Office

EU: European Union

CTCI: International mail processing centres

IOSS: One-stop shop for imports

SAW: Intrinsic value

EEV: Low value shipments

MOSS: Mini one-stop shop

EM: Member State or States

SNI: National Import System

OSS: One-stop shop

Q+A: Prohibitions and restrictions

GP: Project group

AE: Self appraisal

AUPS: Single authorization for simplified procedures

DS: Simplified declaration

SPE: Special regimes

CSRD: Super-reduced data set

SURV: Surveillance System

RPT: Traditional own resources

DDT: Temporary deposit declaration

DT: Temporary deposit

CAU: Union Customs Code [Regulation (EU) No 952/2013 of the European Parliament and of the Council]

AD CAU: Delegated act on the Union Customs Code [Commission Delegated Regulation (EU) 2015/2446]

AE CAU: Implementing act relating to the Union Customs Code [Commission Implementing Regulation (EU) 2015/2447]

ADT CAU: Transitional delegated act on the Union Customs Code [Commission Delegated Regulation (EU) 2016/341]

UPU: Universal Postal Union

VAT: Value Added Tax

VAT Directive: Council Directive 2006/112/EC

VAT Implementation Regulations: Council Implementing Regulation (EU) No 282/2011