TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A written description of goods given by an importer to a customs officer in the event shipping documents have not arrived in time and the importer wishes to avoid delayed entry charges. When an importer enters goods on a bill of sight, he usually must make a cash deposit covering the estimated amount of duty. When the shipping documents are received and a correct entry is made, the exact amount of duty is levied.  2, record 1, English, - bill%20of%20sight

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[Le déclarant] peut, pour parer à toute difficulté, établir une déclaration provisoire pour examiner sommairement sa marchandise.  2, record 1, French, - d%C3%A9claration%20provisoire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Section 45 of the Act... states that no customs officer at any port in Canada shall grant a clearance to a ship if the officer is informed by an Authority that pilotage charges in respect of the ship are butstanding and unpaid.  2, record 2, English, - grant%20a%20clearance%20to%20a%20ship

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

"delivered duty unpaid" means that the seller delivers the goods to the buyer, not cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear the costs and risks involved in bringing the goods thereto other than, where applicable, any "duty"(which term includes the responsibility for and the risks of the carrying out of customs formalities, and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination. Such "duty" has to be borne by the buyer as well as any costs and risks caused by his failure to clear the goods for import in time. However, if the parties wish the seller to carry out customs formalities and bear the costs and risks resulting therefrom as well as some of the costs payable upon import of the goods, this should be made clear by adding explicit wording to this effect in the contract of sale.  2, record 3, English, - delivered%20duty%20unpaid

Record number: 3, Textual support number: 1 OBS

delivered duty unpaid: This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the (wharf), the DES or DEQ terms should be used.  2, record 3, English, - delivered%20duty%20unpaid

Record number: 3, Textual support number: 2 OBS

delivered duty unpaid: term (Incoterm 2000) standardized by the International Chamber of Commerce (ICC) and the Canadian General Standard Board (CGSB).  3, record 3, English, - delivered%20duty%20unpaid

Record number: 3, Textual support number: 3 OBS

DDU: abbreviation (Incoterm 2000) standardized by the International Chamber of Commerce (ICC).  3, record 3, English, - delivered%20duty%20unpaid

Record number: 3, Textual support number: 4 OBS

delivered duty unpaid; DDU: term and abbreviation eliminated from Incoterm in 2010.  4, record 3, English, - delivered%20duty%20unpaid

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

«rendu droits non acquittés» signifie que le vendeur livre la marchandise à l'acheteur non dédouanée à l'importation et non déchargée à l'arrivée de tout véhicule de transport, au lieu de destination convenu. Le vendeur doit supporter les frais et risques pour y acheminer la marchandise, à l'exception de cas échéant de tout «droit» (terme qui inclut la responsabilité et les risques pour l'accomplissement des formalités douanières, ainsi que le paiement des droits de douane, taxes et autres redevances exigibles à l'importation dans le pays de destination). Ce «droit» doit être supporté par l'acheteur ainsi que tous les frais et risques encourus par lui faute d'avoir dédouané, en temps utile, la marchandise à l'importation. Toutefois, si les parties souhaitent que le vendeur accomplisse les formalités douanières et assume les frais et risques résultant de cet accomplissement, ainsi que certains frais exigibles à l'importation de la marchandise, elles doivent le préciser en ajoutant une clause explicite à cet effet dans le contrat de vente.  1, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record number: 3, Textual support number: 1 OBS

rendu droits non acquittés : ce terme peut être utilisé quel que soit le mode de transport. Cependant si la livraison doit être effectuée au port de destination à bord du navire ou sur le quai, ce sont les termes DES ou DEQ qu'il convient d'utiliser.  1, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record number: 3, Textual support number: 2 OBS

rendu droits non acquittés : terme (Incoterm 2000) normalisé par la Chambre de commerce internationale (CCI) et par l'Office des normes générales du Canada (ONGC).  4, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record number: 3, Textual support number: 3 OBS

DDU : abréviation (Incoterm 2000) normalisée par la Chambre de commerce internationale (CCI).  4, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record number: 3, Textual support number: 4 OBS

rendu droits non acquittés; DDU : terme et abréviation supprimés par Incoterm en 2010.  5, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record number: 3, Textual support number: 5 OBS

Expression habituellement complétée par la désignation du lieu de destination convenu.  6, record 3, French, - rendu%20droits%20non%20acquitt%C3%A9s

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Indicativo de que la responsabilidad del vendor finaliza cuando la mercancía se ha situado en el punto convenido. El vendedor soporta todas las cargas, facilita las licencias, pero no paga los derechos de aduanas.  3, record 3, Spanish, - entregada%20derechos%20no%20pagados

Record number: 3, Textual support number: 1 OBS

Término Incoterm utilizado en el comercio.  3, record 3, Spanish, - entregada%20derechos%20no%20pagados

Record number: 3, Textual support number: 2 OBS

El lugar de destino convenido frecuentemente sigue esta expresión.  2, record 3, Spanish, - entregada%20derechos%20no%20pagados

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

... all prices quoted are to be net prices in Canadian funds including Canadian customs duties, excise taxes, and are to be F. O. B. [free on board], including all delivery charges to the destination(s) as indicated.  2, record 4, English, - delivery%20charges

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[...] tous les prix indiqués sont des prix nets, en dollars canadiens, comprenant les droits de douane canadiens, la taxe d'accise, et doivent être F.A.B. [franco à bord], y compris tous frais de livraison à la (aux) destination(s) indiquée(s).  2, record 4, French, - frais%20de%20livraison

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The Association of International Customs and Border Agencies(AICBA) is an association of corporations, proprietorships, and partnerships of Customs brokers, International Bridge and Tunnel Operators and Carriers fo International Freight. AICBA's mandate is to secure public support in Canada and the United States, make representations to governments, and coordinate activities with other organisations for the expansion of Canadian and American trade; the simplification of tariff charges, regulations, and procedures; the promotion of constructive legislation within the field of international trade and international transportation... The former Association of International Border Agencies(AIBA) was founded in 1952.  1, record 5, English, - Association%20of%20International%20Customs%20and%20Border%20Agencies

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Except as otherwise provided in this Agreement, no Party may condition the duty-free temporary admission of a good referred to in paragraph 1(a),(b) or(c), other than to require that such good... be accompanied by a bond in an amount no greater than 110 percent of the charges that would otherwise be owed on entry or final importation, or by another form of security, releasable on exportation of the good, except that a bond for customs duties shall not be required for an originating good...  2, record 6, English, - final%20importation

Record number: 6, Textual support number: 1 OBS

Compare with "temporary importation".  3, record 6, English, - final%20importation

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Sauf disposition contraire du présent accord, aucune des Parties ne pourra imposer de conditions pour l'admission temporaire en franchise d'un produit mentionné aux alinéas (1)a), b) ou c), si ce n'est pour exiger que ce produit [...] soit accompagné d'un cautionnement ne dépassant pas 110 p. 100 des frais qui seraient par ailleurs exigibles à l'admission ou à l'importation finale, ou accompagné d'une autre forme de garantie, libérable au moment de l'exportation du produit, sauf qu'un cautionnement pour droits de douane ne pourra être exigé pour un produit originaire [...]  1, record 6, French, - importation%20finale

Record number: 6, Textual support number: 1 OBS

Comparer avec «importation temporaire».  2, record 6, French, - importation%20finale

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 CONT

Las importaciones finales son aquellas cuyo destino final es Guatemala. Los productos se nacionalizarán en Guatemala mediante la liquidación de la póliza de importación y el pago de los impuestos correspondientes. El consumo de estos productos será en el mercado local.  2, record 6, Spanish, - importaci%C3%B3n%20final

Record number: 6, Textual support number: 2 CONT

El producto goza de una preferencia arancelaria de 25% (Sistema General de Preferencias Ruso) que incide sobre el impuesto de importación, resultando un impuesto de importación final de 11,25%.  3, record 6, Spanish, - importaci%C3%B3n%20final

Record number: 6, Textual support number: 3 CONT

El presente apartado no impedirá la importación final de los productos de que se trata si la cantidad de los productos registrados para la importación supera, en total, en un 5% como máximo, la mencionada en el documento de importación.  4, record 6, Spanish, - importaci%C3%B3n%20final

Record number: 6, Textual support number: 1 OBS

Compárese con "importación temporal".  5, record 6, Spanish, - importaci%C3%B3n%20final

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Passengers, baggage and cargo in direct transit shall be exempt from the imposition of customs duties, taxes and other import charges on goods entering the territory of the Contracting Parties...  1, record 7, English, - direct%20transit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

[...] transit direct : passagers passant à Orly ou au Bourget sans changer d'avion.  1, record 7, French, - transit%20direct

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

"delivered duty paid" means that the seller delivers the goods to the buyer, cleared for import, and not unloaded from any arriving means of transport at the named place of destination. The seller has to bear all the costs and risks involved in bringing the goods thereto including, where applicable, any "duty"(which term includes the responsibility for and the risks of the carrying out of customs formalities and the payment of formalities, customs duties, taxes and other charges) for import in the country of destination.  3, record 8, English, - delivered%20duty%20paid

Record number: 8, Textual support number: 1 OBS

delivered duty paid: Whilst the EXW term represents the minimum obligation for the seller, DDP represents the maximum obligation. This term should not be used if the seller is unable directly or indirectly to obtain the import license. However, if the parties wish to exclude from the seller’s obligations some of the costs payable upon import of the goods (such as value-added tax: VAT), this should be made clear by adding explicit wording to this effect in the contract of sale. If the parties wish the buyer to bear all risks and costs of the import, the DDU term should be used. This term may be used irrespective of the mode of transport but when delivery is to take place in the port of destination on board the vessel or on the quay (wharf), the DES or DEQ terms should be used.  3, record 8, English, - delivered%20duty%20paid

Record number: 8, Textual support number: 2 OBS

delivered duty paid: term (Incoterm 2000) standardized by the International Chamber of Commerce (ICC) and the Canadian General Standard Board (CGSB).  4, record 8, English, - delivered%20duty%20paid

Record number: 8, Textual support number: 3 OBS

DDP: abbreviation (Incoterm 2000) standardized by the International Chamber of Commerce (ICC).  4, record 8, English, - delivered%20duty%20paid

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

«rendu droits acquittés» signifie que le vendeur livre la marchandise à l'acheteur, dédouanée à l'importation et non déchargée à l'arrivée de tout véhicule de transport au lieu de destination convenu. Le vendeur doit supporter tous les frais et risques pour y acheminer la marchandise y compris, le cas échéant tout «droit» à l'importation dans le pays de destination (terme qui inclut la responsabilité et les risques pour l'accomplissement des formalités douanières ainsi que le paiement de ces formalités, droits de douanes, taxes et autres redevances).  2, record 8, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 8, Textual support number: 1 OBS

rendu droits acquittés : Alors que le terme EXW définit l'obligation minimale du vendeur, le terme DDP en définit l'obligation maximale. Ce terme ne doit pas être utilisé lorsque le vendeur n'est pas en mesure, directement ou indirectement, d'obtenir la licence d'importation. Toutefois si les parties souhaitent exclure des obligations du vendeur le règlement de certains frais exigibles à l'importation de la marchandise (par exemple la taxe à la valeur ajoutée TVA), elles doivent le préciser en ajoutant une clause explicite à cet effet dans le contrat de vente. Si les parties souhaitent que l'acheteur supporte tous les risques et coûts liés à l'importation, c'est le terme DDU qui doit être utilisé. Le terme DDP peut être utilisé quel que soit le mode de transport. Cependant si la livraison doit être effectuée au port de destination à bord du navire ou sur le quai, ce sont les termes DES ou DEQ qu'il convient d'utiliser.  2, record 8, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 8, Textual support number: 2 OBS

rendu droits acquittés : terme (Incoterm 2000) normalisé par la Chambre de commerce internationale (CCI) et par l'Office des normes générales du Canada (ONGC).  4, record 8, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 8, Textual support number: 3 OBS

DDP : abréviation (Incoterm 2000) normalisée par la Chambre de commerce internationale (CCI).  4, record 8, French, - rendu%20droits%20acquitt%C3%A9s

Record number: 8, Textual support number: 4 OBS

Cette expression peut être utilisée quel que soit le mode de transport. Elle est habituellement complétée par la désignation du lieu de destination convenu.  5, record 8, French, - rendu%20droits%20acquitt%C3%A9s

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

[...] indica que la responsabilidad del vendedor finaliza cuando la mercancía se ha situado en el punto convenido. El vendedor soporta todas las cargas, facilita las licencias, y paga los derechos de aduanas.  2, record 8, Spanish, - entregada%20con%20derechos%20pagados

Record number: 8, Textual support number: 1 OBS

El lugar de destino convenido frecuentemente sigue esta expresión.  3, record 8, Spanish, - entregada%20con%20derechos%20pagados

Record number: 8, Textual support number: 2 OBS

entregado con derechos pagados: término Incoterm utilizado en el comercio.  2, record 8, Spanish, - entregada%20con%20derechos%20pagados

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

An international airport at which, provided they remain within a designated area until removal by air to a point outside the territory of the State, crew, passengers, baggage, cargo, mail and stores may be disembarked or unladen, may remain and may be trans-shipped, without being subjected to any customs charges or duties and to any examination, except for aviation security or for appropriate narcotics control measures.  1, record 9, English, - free%20airport

Record number: 9, Textual support number: 1 OBS

free airport: term and definition officially approved by the International Civil Aviation Organization (ICAO).  3, record 9, English, - free%20airport

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Aéroport international où, à condition de demeurer à l'intérieur d'une zone désignée jusqu'au moment où ils sont acheminés par la voie aérienne vers un point situé hors du territoire de l'État, les membres d'équipage, les passagers, les bagages, les marchandises, la poste et les provisions de bord peuvent être débarqués ou déchargés, séjourner et être transbordés en franchise de taxe et de droits de douane et, sauf aux fins de la sûreté de l'aviation ou aux fins d'application de mesures appropriées de contrôle de stupéfiants, sans être soumis à aucune inspection.  1, record 9, French, - a%C3%A9roport%20franc

Record number: 9, Textual support number: 1 OBS

aéroport franc : terme et définition uniformisés par l'Organisation de l'aviation civile internationale (OACI).  2, record 9, French, - a%C3%A9roport%20franc

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Aeropuerto internacional donde, con tal que permanezcan dentro del área designada hasta que se lleven por aire a un punto fuera del territorio del Estado, los tripulantes, pasajeros, equipajes, carga, correo y suministros pueden desembarcar o descargarse, pueden permanecer y pueden transbordar sin estar sujetos a impuestos o derechos de aduana ni a ningún examen, excepto para aplicar medidas de seguridad de la aviación o medidas apropiadas para el control de estupefacientes.  1, record 9, Spanish, - aeropuerto%20franco

Record number: 9, Textual support number: 1 OBS

aeropuerto franco : término y definición aceptados oficialmente por la Organización de Aviación Civil Internacional (OACI).  2, record 9, Spanish, - aeropuerto%20franco

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

A customs arrangement which makes it possible to transport goods sent from abroad through the territory of a State without paying customs duties.  2, record 10, English, - transit

Record number: 10, Textual support number: 1 CONT

This led Grotius to propose that the only charges which could be imposed on goods in transit were those relating to expenses, a proposition now embodied in Art. V of the General Agreement of Tariffs and Trade. Whenever transit rights have been granted, exemption from customs and guarantees against excessive charges have been features of the arrangement, and the Barcelona Convention on Freedom of Transit contains an elaborate formula expressive of this principle.  3, record 10, English, - transit

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Régime douanier qui permet de transporter sur le territoire d'un État, sans acquittement des droits de douane, des marchandises expédiées de l'étranger destinées à ressortir de l'État considéré.  2, record 10, French, - transit

Record 10,  Textual support,  Spanish

Record number: 10, Textual support number: 1 DEF

Régimen de aduanas que permite transportar a través del territorio de un Estado, sin pagar derechos arancelarios, mercancías expedidas en el extranjero y destinadas a salir nuevamente del Estado por el que transitan.  2, record 10, Spanish, - tr%C3%A1nsito

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Beverages on which no tax or customs charges have been paid; they are purchased in bond and served on international flights.  1, record 11, English, - duty%2Dfree%20beverage

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Boissons sur lesquelles ni taxe ni frais de douane n'ont été payés. Elles sont achetées sous douane et sont servies sur les vols internationaux.  1, record 11, French, - boisson%20hors%20taxes

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

The Government of Afghanistan shall exempt at all time during their assignment or operation in Afghanistan(...) Canadian personnel and Canadian firms(...) from all import; customs and other duties and taxes including storage and clearing charges on professional and technical equipment(...)  1, record 12, English, - clearing%20charges

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

A form attached to a parcel to show that the customs duty charges have been prepaid at the post office in the country of origin.  1, record 13, English, - notice%20of%20prepayment

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish