Daryo Nov 26, 2019:

Agree with Tony and also this shows how "forgetting" to explicitly mention little details (like the fact that this MUST be international shipping - clue: "consignation") leads to all sort of wild guesses by people who missed the implicit clues.

BTW do you really expect that you'll get better answers by making the question for "ProZ.com members"?

Ph_B (X) Nov 26, 2019:

Further to Tony’s message, published at the same time as mine. I looked for "consumption" in the text of the directive (which I suppose is a valid reference in this customs context) and it is also used, but with a different meaning in terms of customs terminology. See this sentence, for instance, where both words are used : "...provided that they are not aimed at final use and/or consumption and that the amount of value added tax charged at entry for home use..." >
... à la condition qu'elles ne visent pas à une utilisation et/ou à une consommation finales et que le montant de la taxe sur la valeur ajoutée, perçu lors de la mise à la consommation,... <p>As for Incoterms, I've looked at the current version and at the version from 1st January, 2020 and can't find any reference to "home use"/"consumption", etc.

Ph_B (X) Nov 26, 2019:

for home use French customs:<p>On entend par régime douanier la destination douanière donnée à une marchandise... Régimes possibles :
...N° 49 : Mise à la consommation de marchandises communautaires dans le cadre des échanges entre des parties du territoire douanier de la Communauté auxquelles les dispositions de la directive 77/388/CEE sont applicables...
(https://www.douane.gouv.fr/fiche/comment-remplir-la-declarat...
Said directive says this:
...le fait générateur et l'exigibilité de la taxe n'interviennent qu'au moment où les biens sortent de ce régime et sont déclarés pour la mise à la consommation.
>
"...the chargeable event and the date when the tax becomes chargeable shall occur only when the goods cease to be covered by these arrangements and are declared for home use..."
https://eur-lex.europa.eu/legal-content/fr/TXT/?uri=CELEX:31...

SafeTex or Lorraine should use their suggestion as an answer - would be a shame if this did not make it to the glossary.

Tony M Nov 26, 2019:

@ Asker This is an offficial international trade / customs term with a standard meaning.
Nothing to do with either 'human consumption', nor the rather homespun 'home use' — it basically means 'release for access by end-user', which is of course the point where VAT becomes definitively payable, and all customs dues etc. must have been cleared.

Cf. United Nations ITC usage, among others, as well as INCOTerms etc.

Lorraine Dubuc Nov 26, 2019:

Could it only mean for human consumption or released for home use?

SafeTex Nov 26, 2019:

Tricky Hello

There is a definition at https://www.glossaire-international.com/pages/tous-les-terme...

However, IATES has a number of translation like "declared/released for home use".

I suppose that if you pay VAT, it is because you are a private individual and not exempt from VAT but how can we assimilate the above ideas into one clear and concise expression?