TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

Customs [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-10-24

English

Subject field(s)
  • Customs and Excise
  • Taxation Law
  • Foreign Trade

French

Domaine(s)
  • Douanes et accise
  • Droit fiscal
  • Commerce extérieur
DEF

Administration chargée, aux frontières d'un État, des contrôles relatifs aux passagers et aux marchandises : importations, exportations, transit international, négoce maritime avant douane, réexportation d'entrepôt et de la perception des taxes correspondantes.

Key term(s)
  • douanes

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Derecho fiscal
  • Comercio exterior
DEF

Oficina pública, normalmente establecida en las fronteras, puertos marítimos y aeropuertos, en que se controla el tráfico de exportación e importación de mercancías y se cobran los aranceles o impuestos que por dicho tráfico corresponden.

Save record 1

Record 2 2011-08-19

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
Key term(s)
  • customs authority

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur
Key term(s)
  • autorité douanière

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
Key term(s)
  • autoridad aduanera
Save record 2

Record 3 2011-07-08

English

Subject field(s)
  • International Public Law
  • Tort Law (common law)

French

Domaine(s)
  • Droit international public
  • Droit des délits (common law)

Spanish

Campo(s) temático(s)
  • Derecho internacional público
  • Derecho de ilícitos civiles (common law)
DEF

Fuente de derecho que, en ausencia de norma legal que los contradiga, pueden ser alegados ante los tribunales en apoyo de una acción judicial.

Save record 3

Record 4 2005-07-20

English

Subject field(s)
  • Customs and Excise
  • Foreign Trade
OBS

The term "customs administration" (in capital letters) may also refer to the name of an administrative unit within a government. Moreover, the colloquial term "customs" is often the preferred abbreviated term used to refer to "customs administration", i.e. the overall agency responsible for overseeing the implementation of customs regulations.

French

Domaine(s)
  • Douanes et accise
  • Commerce extérieur

Spanish

Campo(s) temático(s)
  • Aduana e impuestos internos
  • Comercio exterior
DEF

Servicio administrativo responsable de aplicar la legislación aduanera y de recaudar los derechos e impuestos que se aplican a la importación, a la exportación, al movimiento o al almacenaje de mercancías, y encargado asimismo de la aplicación de otras leyes y reglamentos relativos a esas operaciones.

OBS

El término "aduanas" se refiere al servicio administrativo, mientras que el término "aduana" se refiere a la oficina pública.

Save record 4

Record 5 1996-12-30

English

Subject field(s)
  • Taxation
  • Taxation Law

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
OBS

Conformément à une directive de Revenu Canada, douanes (sans majuscule), impôt et accise doivent désormais être considérés comme les trois composantes d'un seul ministère et non plus comme des entités légales distinctes.

OBS

Source : note de Revenu Canada.

Spanish

Save record 5

Record 6 1995-02-15

English

Subject field(s)
  • Taxation
  • Constitutional Law
  • Taxation Law
OBS

(duties). Customary taxes, tolls, or duties levied upon goods which pass a frontier, generally upon goods imported.

French

Domaine(s)
  • Fiscalité
  • Droit constitutionnel
  • Droit fiscal
OBS

(droits). Taxes, impôts ou droits ordinaires imposés sur les marchandises qui traversent une frontière, généralement sur les produits importés.

Spanish

Save record 6

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: