-
Tariff classification.
Is the foreign trade goods classification, which importers, exporters and custom brokers must submit previously to perform their foreign trade procedure.
-
Tariff code.
Is a digit code of a classification code given by the Harmonized Commodity Description and Coding System.
-
Taxable Base of the General Import Tax.
Is the goods value of customs.
-
Taxes.
Are the financial charges imposed by law to the individuals or legal entities that differ from the contributions, tributes and rights.
-
Taxpayer.
Is a person that has a CIECF and FIEL and needs to access the Simplified Declaration of Export System (SIMPLEX) through the authentication of his private portal.
-
Tourist.
This term includes: Foreigners entering the country for recreational, sport, health, studying, business, family, religious purposes or others, with no profitable purposes and no immigration purposes. The term tourist indicates every person, with no distinction of race, sex, language, nor religion, who enters the territory of a State different from the one in which such person resides in, and in which he will remain at least 24 hours and no more than 6 months.
-
Transaction in Terms of Customs Infringement.
Agreement by which customs authorities, acting within its legal boundaries, renounce to prosecute a customs infringement, as long as the people involved comply with certain conditions.
-
Transaction value.
Refers to the actual price paid or to be paid for a good or material involved in a transaction of the producer of such good, adjusted according to the Customs Value Code or according to the Customs Law, without considering if the good or material is sold for its exportation.
-
Transhipment.
Movement of goods performed under the customs control of one customs, from one transport unit to another, or to the same in a different trip, including its unloading on land, with the objective of sending it to its final destination.
-
Transit.
Foreign goods crossing a country that is part of the total route which began abroad and ends across its borders. It is also considered as goods transit, the shipment abroad of foreign goods that could have been unloaded by mistake or other acceptable reasons in the primary zones or other entry points, under the condition that such goods have not left such places, and that at their arrival to the country and their following shipment abroad would be maritime or air shipment.
-
Trimming.
Goods and merchandise accommodation.