Paying customs duty is more complex than a simple transfer: decisions, government accounts, processing times. We summarise the four most common payment methods to keep your shipment waiting as briefly as possible.
As an EU member, Hungary applies common customs rules. We review the Union Customs Code, implementing regulations and national law — and explain how to read them together.
Which customs system does what? We explain NCTS, AIS, AES and ÁRUREG — the systems that drive everyday customs clearance and that we frequently reference.
Explanations of the most common customs terms and procedures — search through the glossary or browse the full list.
18 terms found.
A unique identifier recorded in the customs IT systems when carrying out customs procedures. All modern customs systems issue an MRN for each procedure. The number begins with the last two digits of the year of issue (e.g. 26 for 2026), followed by the two-letter country code of the authority (HU for Hungary) and the five-character international code of the customs office handling the procedure.
Mandatory pre-entry data must be submitted for goods entering the EU before their arrival. The declaration and risk-analysis system runs on the EU's central Common Repository (CR), which provides EU border customs authorities with information on the risks associated with the goods.
An identification number assigned to an economic operator, required to carry out customs procedures. It needs to be applied for only once and, like a tax number, remains valid indefinitely. Within Hungary only, it is known as VPID; when used across EU member states, it is referred to as an EORI number.
Products subject to the Excise Act, which may only be stored and transported in Hungary under detailed regulations and with the required licences. Customs clearance requires special authorisations. Main categories: fuels, energy products, tobacco, alcoholic beverages.
A 10-digit code providing access to all provisions of the EU's integrated tariff. This level of identification is used in import customs procedures.
The goods classification in force in the European Union, valid and identical across all 27 member states up to 8 digits – provided the classification is correct.
The six-digit identification number defined in the goods nomenclature. This code, if the classification is correct, is universally accepted in international trade.
In order to determine the applicable duty rates and related information (tariff preferences, licensing requirements, safeguard measures, restrictions), goods must be properly classified in the descriptive nomenclature.
The situation of non-Union goods that are temporarily stored under customs supervision during the period between their presentation to customs and their placement under a customs procedure or re-exportation.
Notification to the customs authority of the arrival of goods at a customs office or other place designated or approved by the authorities, and the availability of those goods for customs examination.
The combined amount of customs duty and other non-Union taxes and charges, such as VAT on imports and excise duty.
An indirect tax payable on the import or export of goods; export duty is not currently applied.
An official procedure initiated by application, aimed at settling the customs status of the goods subject to customs formalities.
A procedure initiated on request, in which the customs authority acts together with the customs representative to resolve the customs status of the goods concerned.
Goods that are different from Union goods or have lost their Union customs status, giving rise to a customs debt; their use is restricted by customs legislation.
Goods that can be freely transported and sold within the European Union, for which customs authorities do not require payment of customs debt.
A company whose staff hold certified customs qualifications, maintain up-to-date knowledge of customs law and procedural rules, and operate IT infrastructure capable of carrying out electronic customs formalities under current legislation. They act on the basis of a power of attorney and, in addition to handling customs procedures, also provide business advisory and customs expert services.
A declaration made in the form prescribed by law, placing goods under a given customs procedure, containing the data required to carry out customs clearance and to provide foreign trade statistical data (Extrastat). The declaration can only be submitted by electronic data exchange, requiring approved customs software and access to the communication interface.