Definition: Importation of goods under clearance for home use

Customs terminology

Clearance for home use means the customs procedure which provides that imported goods may remain permanently in the customs territory. This procedure implies the payment of any import duties and taxes chargeable and the accomplishment of all the necessary customs formalities (Kyoto Convention, annex B.1, definition (a)).

The goods may be declared for home use either directly on importation or after another customs procedure such as warehousing, temporary admission or customs transit (Kyoto Convention, annex B.1, para. 2).
Source:
"The International Convention on the simplification and harmonization of Customs procedures" (Kyoto Convention), quoted in United Nations, "International Merchandise Trade Statistics - Compilers Manual (Edition 2004)", United Nations, New York, 2004
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