Tax which is to prescribe to the import of goods at a price lower than its actual value (dumping), if the price of these goods is lower than comparable prices for the same goods to which it is the usual commercial terms, sales in the exporting country, for consumption in that country.

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International customs document issued in accordance with the terms of ATA Convention and Istanbul Convention and includes an internationally recognized guarantee to cover customs duties and taxes, and can be applied instead of the national customs document for temporary import of goods and, when accepted by the contractual parties, for the transit of goods . It can be used for control of the temporary export and re-import of the goods.

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Act or document in the prescribed form containing the information required for a certain customs procedure.

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