Glossary
Find definitions for words and phrases used in customs, trade and goods movements.
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
A
Active means of transport
When more than one type of transport is used for a goods movement, the active means of transport is the one that moves everything as a group.
For example, if a lorry is on a ferry, the ferry is the active means of transport because it is carrying the lorry and moving both.
Additional procedure codes (APC)
An APC is a 3-digit code used to identify any supplementary conditions that apply to the intended use of the goods.
For example, if customs relief for both Customs Duty and Import VAT is being claimed, a separate APC will be needed for each of these conditions.
The Customs Declaration Service (CDS) allows up to 99 APCs to be used with a single 4-digit procedure code.
Agents and customs intermediaries
An agent is an individual or a firm that serves as the foreign representative of a domestic supplier and assists a business in transporting and/or selling their products abroad.
Customs brokers, freight forwarders and clearing agents are all customs intermediaries that help exporters and importers to declare and move goods internationally.
These services include:
- preparing shipping, export and import documents
- warehousing
- booking cargo space
- negotiating freight charges
- freight consolidation
Agrifood goods
Agrifood includes agriculture, horticulture and food and drink processing technologies.
Food (raw or processed) can be perishable and sensitive to temperature. Therefore, to avoid customs delays, having fast trade transactions of agrifood goods, requires accurate and on-time information exchange and may be subject to Sanitary and Phytosanitary (SPS) requirements.
Regulators require significant amounts of information for facilitation and control (to reduce health and safety risks for consumers in a particular customs territory).
Air waybill (AWB)
An air waybill or air consignment note is a receipt issued by an international airline for goods and evidence of the contract of carriage. It is not a document of title to the goods. The air waybill is non-negotiable.
Anti-Dumping Duty (ADD)
This is an additional Customs Duty on imports of certain products and originating from certain countries.
It provides protection against the dumping of goods into a country at prices substantially below the normal value. It is charged in addition to, and independent of, any other duty to which the imported goods are liable.
APHA
The Animal and Plant Health Agency (APHA) is an executive agency of the Department for Environment, Food & Rural Affairs (DEFRA). APHA is responsible for identifying and controlling endemic and exotic diseases and pests in animals, plants and bees, and surveillance of new and emerging pests and diseases.
It also facilitates international trade in animals, products of animal origin and plants, protecting endangered wildlife through licensing and registration. APHA regulates the safe disposal of animal by-products to reduce the risk of potentially dangerous substances entering the food chain.
See Animal & Plant Health Agency (opens in a new tab).
Authorised consignee or consignor status
Authorised consignor, or consignee, status allows you to start (if you are the consignor) or end (if you are the consignee) transit at your own premises rather than at a customs office.
See Apply for authorised consignor or consignee status (opens in a new tab).
Authorised use
Also known as end use.
Authorised use is a special customs procedure that allows traders to pay less duty on certain goods imported into the UK that are going to be processed or put to a specific use. This can include repairs, maintenance or processing.
See Apply to pay less duty on goods you import for specific uses (opens in a new tab).
Authorised economic operator (AEO)
A status awarded to traders within the UK who demonstrate that they achieve high standards of supply chain security and compliance in customs matters.
AEO status is a part of an international ’Trusted Trader’ programme that is designed to increase global supply chain security. Companies who achieve AEO status can benefit from simpler and less rigorous customs controls, access to customs procedures, and lower requirements to provide financial guarantees.
See Find out what types of Authorised Economic Operator status you can apply for (opens in a new tab).
Automated Export System (AES)
Previously known as Export Control System (ECS)
A European system that supports the export of goods out of the EU.
It allows the digitalisation of export and exit formalities as required by the Union Customs Code (UCC).
B
Bill of Lading
A legal document between the shipper and a transportation company that confirms the terms of a contract under which freight is to be moved by sea between specified points for a specified charge. It must be signed by an authorised representative from the carrier.
It acts as a receipt for goods shipped and identifies the nature of the goods, the number of packages, their quantity and weight and their condition at the time of loading. Bills of lading can also act as documents of title.
A consignee usually needs at least one original to take possession of the goods.
Border Force
Border Force is a law enforcement command within the Home Office. It secures the UK border by carrying out immigration and customs controls for people and goods entering the UK.
See Border Force (opens in a new tab).
Border Trade Matching Service (BTMS)
Previously known as the Automatic Licence Verification System (ALVS).
BTMS is a UK digital system that connects Defra’s import system (IPAFFS) with the HMRC Customs Declaration Service (CDS).
It checks and links sanitary and phytosanitary (SPS) pre-notifications to customs declarations automatically, helping goods like food, plants, and live animals be cleared by customs more easily.
See Border Trade Matching Service (opens in a new tab).
Buyer
The buyer is the last person or company that has bought or agreed to buy the goods before they arrive at their destination.
If the goods are not being imported due to a sale, you should provide information about who owns them instead.
See Buyer Name and Address for Imports (opens in a new tab).
C
C2001 application form (CDS)
Use this form to tell customs you have not paid enough tax or duty on goods you have imported.
You can also use the C2001 to pay the correct amount.
See Apply for a voluntary clearance amendment (underpayment) (C2001) (opens in a new tab).
C285 form (CDS)
The C285 application form is used to claim repayment if you’ve overpaid on import duty and VAT.
See How to claim a repayment of import duty and VAT if you've overpaid (opens in a new tab).
C79 VAT certificate
A C79 VAT certificate is a monthly document from HMRC showing how much VAT a UK business has paid using a duty deferment account when importing goods from abroad.
This certificate is only provided to businesses registered for VAT.
Businesses use the C79 certificate as proof that they paid the import VAT. It allows them to claim back the import VAT on their VAT Return, so they do not pay it twice.
See Get your import VAT certificate (C79) (opens in a new tab).
Cargo Community Services (CCS-UK)
This is an electronic system for managing air cargo and tracking inventory.
It links airlines, freight forwarders, ground handlers, hauliers, and UK Customs (HMRC) so they can share data in real time and handle customs quickly, making air freight move more efficiently.
CCS-UK is the community system provider for Belfast International Airport.
Cargo insurance (also known as ’marine’ or ’goods in transit’ insurance)
Insurance undertaken by an exporter or importer to protect themselves against the risk of loss or damage to goods in transit, over and above the limited liability cover offered by carriers or forwarders. Cargo insurance is required under some Incoterms and may be a requirement when selling through a letter of credit.
Carrier
Carrier refers to a company or a person legally responsible for bringing the goods or who assumes responsibility for the transport of the goods into Northern Ireland.
In the case of movement of goods via RoRo unaccompanied (a trailer transported on a ferry), the ferry operator is the carrier.
In case of RoRo accompanied (a movement where a driver travels with their vehicle on a ferry or ship, driving it on and off under its own power), the road haulier operating the truck that will move by itself upon the arrival into Northern Ireland will be the carrier.
Certificate of Inspection
Issued following an inspection, usually performed by a third party or government agency. This document certifies that goods were in good condition at the time of inspection, usually immediately prior to shipment.
Certificate of Origin
This certificate proves that your goods have been fully manufactured or substantially processed in a particular country.
A Certificate of Origin is usually required for overseas customs clearance when there is a tariff preference claim and can determine the level of duties payable.
It is generally issued by a Chamber of Commerce and is required by some countries to establish the place of manufacture or production of the goods.
The document should include the name and address of the exporter, the manufacturer (if different), the importer and a description and origin of the goods.
Certificates Exchange System (CERTEX)
This is a European Union system that verifies licence data on declarations in and out of Northern Ireland.
See Moving licensed goods into or out of Northern Ireland (opens in a new tab).
CHED Inspection Platform (CHIP)
CHIP is a backend service developed by DAERA’s Digital Services Division (DSD) in order to help the Northern Ireland Control Bodies deal with additional SPS checks. This application aims to bridge the gap between pre-notifications raised in TRACES NT and the goods arriving at the Northern Ireland Point of Entries.
See CHIP User Guide (opens in a new tab).
Clearance
The documented permission to pass that a national customs authority grants to imported goods so that they can enter the country, or to exported goods so that they can leave the country. The customs clearance is typically given to a shipping or customs agent to prove that all applicable customs duties and any other charges have been paid and the shipment has been approved.
Commercial invoice
The commercial invoice is the primary document used in international trade to provide information about a shipment or transaction and identify products being shipped. It is used to support customs declarations in valuation and duty determination, and when submitting certificates of origin or other documents for certification. In many cases a commercial invoice will be the same as a sales invoice, although a specific version containing particular information may be required in certain circumstances or when trading with certain countries.
Commodity code (also known as tariff code)
A sequence of digits used to identify goods for customs purposes. When trading internationally, you will need to know the correct commodity code for your goods so you can fill out customs paperwork correctly. UK and European Union tariff codes are usually eight digits long for exports and ten digits (or sometimes more) for imports. Most tariff codes globally are based on the Harmonized System of classification, and are often referred to as Harmonized System, or H.S. codes. The harmonized system covers only the first six digits of codes.
Common Agricultural Policy (CAP)
The EU Common Agricultural Policy (CAP) is a system of agricultural subsidies and programmes, covering farming, environmental measures and rural development.
Common Health Entry Document (CHED)
If you are moving live animals, High Risk Food Not of Animal Origin (HRFNAO), Products of Animal Origin (POAO) or Plant products into Northern Ireland, you will have to pre-notify Border Control using the European Commission’s TRACES NT platform. This is a mandatory document that must be presented at border control post (BCP) in order to carry out security checks when any of these goods enter the EU customs territory:
- animals or products of animal origin
- some plants or products of plant origin
- feed and food products
There are four types of CHEDs, depending on the goods for which it is issued: CHED-A, CHED-P, CHED-PP, CHED-D. The border control post (BCP) must be notified 24 hours before the arrival of the consignment at a Northern Ireland Point of Entry by generating a CHED on the European Commission’s online Trade Control and Expert System, TRACES NT.
See Common Health Entry Document (opens in a new tab).
Common Health Entry Document Operator Portal (CHOP)
CHOP, developed by DAERA is a database, designed specifically for the benefit of Northern Ireland traders to ease the movement of SPS goods between Great Britain and Northern Ireland. CHOP offers significant benefits of monitoring consignment status, completion of channelling returns and uploading large documents or photos. All these are accessible without the need to go directly to TRACES NT.
See CHOP (CHED Operator Portal) (opens in a new tab).
Common Transit Convention (CTC)
The CTC is a customs agreement that makes it easier to move goods across borders between the EU, the UK, EFTA countries (Iceland, Norway, Switzerland, Liechtenstein), and some other countries.
It lets goods travel without paying taxes or completing customs paperwork until they reach their final destination.
See Starting and ending transit movements in Northern Ireland (opens in a new tab).
Communication and Information Resources Centre for Administrations, Businesses and Citizens (CIRCABC)
CIRCABC is a web-based platform from the European Commission for sharing documents, resources and information.
For further information, see CIRCABC (opens in a new tab).
Community Network Services (CNS) Compass
CNS is a system to manage maritime container traffic and streamline customs procedures.
It enables terminal operators, shipping lines, freight forwarders, and customs brokers to securely exchange cargo and inventory data.
CNS is the Community System Provider (CSP) at Belfast and Warrenpoint ports.
Community System Provider (CSP)
A CSP connects computerised inventory systems at ports, airports, or temporary storage sites with HMRC frontier systems, such as the Customs Declaration Service (CDS).
CSPs help record and track goods moving through these locations.
In the UK, there are five HMRC-approved CSPs: Destin8, Compass, CCS-GB, DHL, and Pentant.
Comprehensive & Progressive Agreement for Trans-Pacific Partnership (CPTPP)
As of 15 December 2024, the United Kingdom is part of a new Free Trade Agreement, known as the CPTPP
This Free Trade Agreement means that preferential duties could be claimed on qualifying imports to, and exports from, Northern Ireland from other CPTPP aligned countries.
Consignee
Consignee is the receiver of the shipment and is usually the owner of the goods. This is the party to whom the goods are consigned or shipped. It may be an individual or a company.
Consignment
A consignment is an arrangement where goods are delivered from an exporter (the consignor/sender) to an overseas party (the consignee, importer or receiver) under a sales contract or a delivery/contract of carriage agreement.
Consignment first
For a declaration prior to goods moving, the consignment data is submitted first and before the movement information is submitted.
This functionality within the Trader Support Service allows consignments to be created independently and later linked to the movement information.
Consignments can be created by any user and are linked to another service user account (for example the carrier or haulier) using the latter’s EORI number. This allows creation of an entry summary declaration or simplified declaration where consignments have been created (and data supplied) by other users.
Consignor
Consignor is the last seller and party that ships the goods. It can be a factory, a distribution centre, or anyone that has entered into a contract to ship goods. Typically, the ownership (title) of the goods remains with the consignor until the consignee pays for them in full. The consignor is the exporter of record when shipping internationally. It may be an individual or a company.
Container
For entry summary declarations purposes, a container is a sealed, reusable, rigid unit of transport equipment designed to hold goods for intermodal transport, allowing them to be transferred between different modes (ship, rail, truck) without intermediate reloading.
For entry summary declarations where goods are transported in a registered shipping container, the container identification number must be of the format four letters followed by seven numbers (for example, ‘ZZZZ9999999’).
Contract of Carriage (COC)
A contract of carriage is a contract between a carrier of goods or passengers and the consignor, consignee or passenger. Contracts of carriage typically define the rights, duties and liabilities of parties to the contract, addressing topics such as acts of God and including clauses such as force majeure.
Controlled goods
Controlled goods are defined as those that are subject to special regulation, certification, licensing or other approvals. This includes not only HMRC customs-controlled goods, such as excise goods, but also goods that are subject to authorisations by any other government department.
Countervailing Duty (CVD)
CVD is a Customs Duty imposed on goods which have received government subsidies in the originating or exporting country.
Country of origin
Country of origin is the economic nationality of the goods being imported and exported (where they have been produced or manufactured). Goods whose production involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.
Customs brokers
A specialist company with expertise that includes tariff and customs laws, rules and regulations for the clearance of imported or exported goods or merchandise from customs authority, and the preparation of export or import documents including computation and payment of duties, taxes and other charges. Customs brokers may be employed by, or affiliated with, freight forwarders, independent businesses, or shipping lines, importers, exporters, trade authorities, and customs brokerage firms.
Customs Comprehensive Guarantee (CCG)
A CCG is an agreement to cover a customs debt (such as customs duty, excise duty or import VAT) when you regularly import goods or use common and European Union transit.
Customs declaration
A legal document that lists the details of goods that are being exported from or imported into the UK or EU.
Customs Declaration Service (CDS)
The CDS is the UK government’s digital platform used to declare imported or exported goods.
It replaces the older CHIEF system, providing a single hub for businesses to submit declarations, pay duties, and manage customs finances.
See Customs Declaration Service (opens in a new tab).
Customs Declaration Service (CDS) dashboard
The CDS dashboard is part of the HMRC’s IT system where parties involved in trade transactions can make customs declarations, get postponed import VAT statements and import VAT certificates, make payments and set up or change an intermediary or agent.
See Subscribe to the Customs Declaration Service (opens in a new tab)
Customs Duty
Customs Duty is a tariff or tax imposed on goods imported and, occasionally, exported. The purpose of Customs Duty is to raise revenue, and/or protect domestic economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, from competitors abroad
Customs Duty Waiver Scheme
The Customs Duty Waiver Scheme is a UK government initiative that allows businesses to offset tariffs and duties on ‘at-risk’ goods moving into Northern Ireland.
Instead of paying the duty, businesses offset the cost against their de minimis state aid allowance.
See Claim a waiver for duty (opens in a new tab).
Customs notice
Documents issued by HMRC that bring together the law and guidance relevant to a particular aspect of customs.
Customs relief
Customs reliefs allow traders to pay less or no duty on goods being stored, repaired, processed or temporarily used in Northern Ireland. Relief from duty or Import VAT may be granted in certain situations, such as for goods returned unaltered to the same customs territory (for example, moving from the EU to Northern Ireland).
See Check if you can pay a reduced amount of Customs Duty (opens in a new tab).
Customs Supervised Exports (CSE)
This scheme enables an export declaration to be made inland. Under the scheme, authorised traders can declare goods to the export procedure at their authorised premises.
Customs union
A form of trade agreement between two or more countries. A customs union means they decide not to impose tariffs (taxes on imports) on each other’s goods and agree to impose common external tariffs on goods from countries outside their customs union. Setting common external tariffs is what distinguishes a customs union from a free trade area or a free trade agreement.
Customs value
Customs valuation is the determination of the economic value of goods declared for importation. Together with origin and classification, the customs value provides the basis for assessment of the customs debt, which is often calculated as a percentage of the customs value.
See Working out the customs value of your imported goods (opens in a new tab).
Customs Warehouse
A customs warehouse, also known as a bonded warehouse, is a secure place where goods subject to duty can be stored, handled, or processed without paying duty immediately.
You will need permission from the country's customs authority to use a customs warehouse to avoid having to immediately pay duty.
See How to use a customs warehouse (opens in a new tab).
Customs Warehousing (CW)
Customs warehouses are operated by warehouse keepers, who must be authorised by HMRC. Customs warehousing allows goods to be held duty and VAT free until they are released to free circulation.
See How to use a customs warehouse (opens in a new tab).
D
DAERA
The Department of Agriculture, Environment and Rural Affairs (DAERA) in Northern Ireland. They have responsibility for food, farming, environmental, fisheries, forestry and sustainability policy and the development of the rural sector in Northern Ireland.
See Department of Agriculture, Environment and Rural Affairs (opens in a new tab)
Dangerous Goods, (also hazardous goods)
Dangerous goods are cargoes that have the potential to cause harm, damage or loss of life if released. Dangerous goods are subject to strict requirements to ensure safe handling and transportation. Each mode of transport has specific procedures and regulations for dangerous goods, which are governed by international regulations.
Dangerous goods can include explosives, compressed gases, flammable liquids and solids, oxidising substances, toxic materials, radioactive substances, corrosive materials, as well as various miscellaneous articles, including lithium batteries and electronic devices containing lithium batteries.
Before making a declaration, traders are advised to check if their goods are associated with these commodities.
See Controlled goods (opens in a new tab).
See Moving controlled goods from Great Britain to Northern Ireland.
Dangerous Goods Note (DGN)
A DGN, sometimes called a Dangerous Goods Declaration (DGD), is a standard shipping document used to declare hazardous cargo.
This document must accompany any shipment containing regulated hazardous materials to ensure they are handled safely and to provide important emergency response details.
Declaration Unique Consignment Reference (DUCR)
A DUCR (also known as a UCR) is a reference allocated to a consignment of goods and recorded on the relevant customs declaration(s). The Unique Consignment Reference (UCR) is a reference number for customs use and may be required to be reported to customs at any point during a customs procedure. The UCR should be:
- applied to all international goods movements for which customs control is required
- used only as an access key for audit, consignment tracking and information, reconciliation purposes
- unique at both national and international level
- applied at consignment level
- issued as early as possible in the international transaction
A UCR binds information together all about a trade transaction, from initial order and consignment of goods by a supplier, to the movement of those goods and arrival at the border, through to their final delivery to the importer.
De minimis aid
When a goods movement from Great Britain to Northern Ireland is deemed ’at risk’ and duties are payable, you are entitled to claim a customs duty waiver from the government covering the cost. This will be a form of de minimis aid. De minimis aid is a small amount of government-provided aid that is unlikely to distort competition rules.
Declaration
A customs declaration is an official document that lists and gives details of goods (amount, nature, and value) that are being exported or imported to/from a custom territory.
Declared value
Value of a shipment as declared by its shipper to serve as the basis for computation of duties and taxes. It usually reflects the selling or the replacement price of the shipment.
Deductions
These are costs that can be removed from a customs declaration. For example, domestic freight costs, overseas export duties or licence fees, buying commissions, financial arrangements such as a discount for paying early and quantity discounts open to anyone.
Deferment Approval Number (DAN)
This is the unique reference number issued to a business to identify their deferment account.
DEFRA
The Department for Environment, Food & Rural Affairs (DEFRA).
It is a ministerial department of the UK government responsible for environmental protection, food production and standards, agriculture, fisheries, and rural communities
See Department for Environment, Food & Rural Affairs (opens in a new tab).
Developing Countries Trading Scheme (DCTS)
The DCTS is an UK trade preference program which cuts tariffs, simplifies trading rules, and removes conditions for 65 developing nations.
The scheme aims to boost economic growth in these countries while reducing import costs for UK businesses and consumers.
See Developing Countries Trading Scheme (DCTS) (opens in a new tab)
Developing Countries Trading Scheme (DCTS) Form A
DCTS Form A is used to give proof of origin for goods being imported from countries covered by the UK Developing Countries Trading Scheme.
See Completing Form A (opens in a new tab).
Direct representative
A customs intermediary acting in the name of, and on behalf of, another business. If an agent acts as a direct representative of the principal, the principal is solely liable for the customs debt. But, if the principal gives clear instructions and the agent makes a deliberate or unreasonable error, the agent may become jointly and severally liable.
Distributor
An overseas sales partner that buys products, usually in bulk volumes, for resale to individual clients. A distributor will typically generate revenue by negotiating special price rates from the principal and adding their own mark-up to the resale price. A distributor should normally support the principal’s marketing strategy by providing local promotional and sales activities, as well as after-sales service, and by providing market intelligence.
Diversion entries
Fill in a diversion entry if you want to:
- take goods out of special customs processes and make them available for free circulation
- pay any required taxes or duties due for paid
You can also use a diversion entry to move goods from one customs process to another.
Dual use
Goods which have a valid commercial or civilian function, but which could also be used for strategic, or military purposes. They are therefore subject to export controls. Examples of dual-use goods include advanced materials, chemicals or metals, high technology machine tools and instruments, software and other technology.
Duty Deferment Account (DDA)
An HMRC account that lets you make one payment a month through Direct Debit instead of paying for individual consignments. You can apply for a DDA if you’re an importer, someone who represents importers or you’re releasing goods from an excise warehouse.
Duty relief
Duty relief allows businesses to pay less or no duty on imports where duty would otherwise be payable.
Duty waiver or subsidy
You can claim a waiver for duty on goods you bring into Northern Ireland from Great Britain which might otherwise be charged ’at risk’ tariffs. Also known as de minimis aid.
E
Economic Operators Registration and Identification (EORI) Number
An EORI number is a special reference number given to businesses or people who import or export goods.
Customs uses this number to keep track of shipments.
You need an EORI number to clear your goods through customs and to fill out the necessary forms when trading with other countries.
See Get an EORI number (opens in a new tab).
Entry in the Declarant’s Records (EIDR)
EIDR is a simplified customs authorisation that lets approved traders record essential import or export information in their commercial or electronic records instead of submitting a full customs declaration at the border.
After goods clearance, the entry in records is followed by a supplementary declaration.
See Making an import declaration in your records (opens in a new tab).
Entry Summary Declaration (ENS)
Before commercial goods arrive at a customs frontier, the haulier or carrier must lodge a safety and security declaration with customs at the first place of arrival within the customs territory to let customs authorities know which goods are being carried.
A safety and security declaration, known in the Trader Support Service as the entry summary declaration, is required for goods movements from Great Britain into Northern Ireland.
The entry summary declaration must be submitted prior to the goods entering Northern Ireland and is the responsibility of the person operating the means of transport on which the goods are brought into Northern Ireland. This person is commonly referred to as the carrier.
Error codes
Error codes are special numbers and letters that appear when there’s a problem with the information you sent to customs. These codes let you know that something is wrong, missing, or doesn’t match up in your paperwork.
If your declaration is rejected by the Customs Declaration Service (CDS) or the Import Control System 2 (for entry summary declarations), you'll get an email from the Trader Support Service to let you know.
You can also sign into the Trader Support Service, in the Overview of declarations section and filter to Trader input required to see which declarations have errors and need fixing and resending.
EUR1
The name of a type of movement certificate (a form of certificate of origin) which can be issued within the EU to prove that goods are of EU origin and therefore qualify for a preferential rate of duty when imported. The form must be stamped by a Chamber of Commerce or customs authority, but the exporter must demonstrate that the goods meet the required conditions of origin.
Exchange rate
This is the customs rate of exchange that is updated daily and can be found on GOV.UK. For imports declared in foreign currency in CDS, traders need to check the respective foreign exchange (monthly rates).
See Check foreign currency exchange rates (opens in a new tab).
Excise
Excise Duty is a charge for certain types of goods that include alcohol, tobacco and some energy products. This charge is additional to any Customs Duty which may be due.
Excise Movement and Control System (EMCS)
The EMCS is a digital platform used in the UK and the EU to record, monitor and trace the movement of excise goods, including alcohol, tobacco and certain energy products.
It tracks these products while they are under duty suspension, which means the excise duties have not been paid yet because the taxes are due at their final destination.
Exit summary declaration
Sometimes referred to as EXS.
This is referred to as the combined fiscal and safety and security declaration. It is also known as a pre-departure message. The exit summary declaration provides security information to the customs authority in the EU country of exit if the movement involves goods passing through more than one member state and can also provide advance details to customs in the import country to assist with cargo risk assessments.
Export
An export is when a good produced in one country is shipped to someone in another country for sale, under a contract of sale or a carriage’s agreement. The seller of such goods and services is an exporter; the foreign buyer is an importer.
Export health certificate (EHC)
An export health certificate is an official document that confirms your export meets the health requirements of the destination country and is required for exports of products of animal and plant origin to the EU, Northern Ireland and any third countries.
Export and import measures
An export or import measure is anything that is flagged when looking up a commodity code in Volume 2 of the UK Trade Tariff. This includes the potential need for a licence, licence quotas, end-use suspensions, special permits or certificates needed, restrictions on certain products, restrictions on countries to trade that product with, and additional duties.
Exporter
The party responsible for completing customs procedures for the departure of the goods.
Express Operator (EO)
An Express Operator is also known as a fast parcel operator, or third-party declarant.
Express Operators complete customs entries on behalf of an importer, or deliver goods to the place where they will be temporarily used, processed or stored, cannot claim relief in their own name if they are not responsible for using, processing or storing the goods themselves, or are arranging for this to be carried out on their behalf.
If you use an Express Operator as a third party to complete entries on your behalf, and you want to claim any of the customs reliefs that may be available, you must ensure that you:
- give clear written instructions for the goods to be entered to the particular relief concerned
- are clearly identified as the person claiming relief
- ask them to send you details of customs declarations made on your behalf so that you can check their accuracy
If the declaration is incorrect, you will be liable.
Third parties who declare goods for a relief without the authority of the person in whose name the declaration is made will be liable for any customs debt incurred. Read Notice 199 for more information.
See Using an express operator to import and export (opens in a new tab).
F
Final supplementary declaration
Sometimes referred to as FSD.
A final supplementary declaration details the number of supplementary declarations finalised for the reporting period compared to the number of supplementary declarations due. Final supplementary declarations must be submitted no later than the 11th calendar day of the month following the end of the reporting period.
Free circulation
Goods in free circulation are those that have been cleared by customs authorities following the payment of any customs duties attached to them, and their documentation has been approved. Once the goods have been cleared, they can be sold and used by consumers in the arrival customs territory.
See Requested procedure 40: Release to free circulation (opens in a new tab).
Free Trade Agreement (FTA)
A free trade agreement is when two or more countries decide to make it easier to buy and sell things between them.
They agree to lower or remove extra charges (like taxes at the border) and make the paperwork simpler, so trading is less expensive and quicker.
However, each country can still choose what rules or taxes to use for goods coming from other countries not in the agreement.
Freight forwarder
A freight forwarder, forwarder, or forwarding agent, is a company that organises shipments for individuals or corporations to get goods from the manufacturer or producer to a market, customer or final point of distribution.
Full Frontier Declaration (FFD)
This is the old term for a standard declaration.
G
General Certificate (GC)
The General Certificate (GC) is replacing the requirement for Export Health Certificate when moving goods under the Northern Ireland Retail Movement Scheme (NIRMS). This is part of simplified arrangements for businesses moving goods under NIRMS in the Windsor Framework. The GC is accessible to traders on the existing Export Health Certificate Online (EHCO) portal after traders register for NIRMS.
See Move goods under the NI Retail Movement Scheme: General Certificate (opens in a new tab)
General Interpretative Rules (GIRs)
The General Interpretative Rules (GIRs) are international rules that help to figure out the correct code for products being traded between countries.
These codes, called HS codes, are like product ID numbers used by customs around the world.
There are six main rules, and they guide customs officers and businesses to make sure each product is classified the same way everywhere. This helps decide what taxes or rules apply to each product.
See World Customs Organization (WCO) (opens in a new tab).
Generalised System of Preferences (GSP)
Developed countries sometimes create special trade deals to help the economies of developing countries.
One example is the Generalised System of Preferences (GSP), which lets certain developing countries pay lower or no taxes when they export goods.
In the UK, the old GSP program has been replaced with the Developing Countries Trading Scheme (DCTS), a simpler and more generous system that now helps 65 developing nations.
See Developing Countries Trading Scheme (DCTS) (opens in a new tab).
Goods ‘at risk’
This term applies to goods that enter Northern Ireland and may later be sold or used in the European Union (for example, Ireland).
It also covers goods brought into Northern Ireland for business processing, unless the processing falls within an approved sector.
If any goods are affected by special EU trade defence measures, they are also considered ‘at risk’.
Goods ’not at risk’
Goods ‘not at risk’ refers to goods moved into Northern Ireland, from Great Britain or the rest of the world, that are destined entirely for final use or sale within Northern Ireland, with no risk of entering an EU member state (for example, Ireland).
Businesses must be authorised under the UK Internal Market Scheme (UKIMS) for the claim of ‘not at risk’ goods.
Goods Departure Message (GDM)
This is an official message, sent electronically, that confirms goods have left a country.
Customs or port staff send this message, and it serves as important proof that the goods have really been exported.
Exporters may need this message as evidence that the goods have left the country. This can support VAT zero-rating and help complete the relevant customs processes.
Goods Domestic Status
Domestic status means goods are treated as fully belonging to a customs territory. All taxes and fees allowing their free circulation have been paid, so these goods can be moved, bought, or sold without further customs checks or payments.
For Northern Ireland movements, see Meaning of “domestic goods” (opens in a new tab).
Goods Movement Reference (GMR)
A GMR is a unique barcode and reference number required to move goods into or out of the UK.
It indicates approval to move goods and is issued through the Goods Vehicle Movement Service (GVMS).
It links together all the customs declarations for a particular shipment.
See Create a goods movement reference (opens in a new tab).
Goods Vehicle Movement Service (GVMS)
The Goods Vehicle Movement Service (GVMS) is a UK Government border control information technology system for coordinating the movement of vehicles. This system is available at specific ports in the UK for faster clearance of goods with pre-lodged declarations. GVMS is connected to the Customs Declaration Service and provides electronic notification of shipment status.
Groupage
Groupage freight is a way to ship goods by combining several small shipments from different people or companies into one big load.
This is helpful if you only have a single pallet or a small amount to send, because sharing the space makes it cheaper for everyone.
Here’s how it works: the shipping company collects small shipments from different senders and puts them together in their warehouse. After the goods reach their destination, they are separated again and delivered to the right places.
This method is very popular in shipping because it saves money by filling up containers or trucks with many small shipments at once.
Guarantee
A customs guarantee is a promise (usually from a bank or insurance company) that your customs fees and taxes (for example, customs duties, import VAT, and excise charges) will be paid, even if you can’t pay them yourself. This gives peace of mind to the government that they will get the money owed.
It works like a safety net: it lets you collect your goods from customs before you pay all the fees, because someone else promises to pay if you can’t.
You generally need a customs guarantee in international trade in the following situations:
- Temporary Suspension: you move goods using special rules (like Common Transit or Temporary Admission) that let you wait to pay the fees until your goods reach their final destination or are finished being worked on
- Deferred Payment: you use an account that lets you pay your customs fees and taxes later instead of right away
- Disputed Value: you and customs do not agree yet on how much you owe, so a guarantee is needed while it gets sorted out
There are two main types of guarantees:
- Individual Guarantee: this is a one-time promise for just one shipment or customs check - useful if you only ship goods internationally once in a while
- Customs Comprehensive Guarantee (CCG): this is a bigger, ongoing promise that covers many shipments and customs checks, usually for businesses that regularly import goods
See Guarantees and guarantee waivers order (opens in a new tab).
Guarantor
A guarantor in customs is a trusted bank, insurance company, or other business that promises to pay your customs fees and taxes if you can’t pay them yourself. Customs officials often ask for this kind of promise to make sure they will get the money that is owed. If you don’t pay, the guarantor will pay on your behalf.
The need for a guarantor depends on what you’re doing with your goods and where you are (for example, the rules in Great Britain are different from those in Northern Ireland). In most cases, you need a guarantor when:
- transit: you want to move goods through multiple customs territories without paying customs charges upfront
- special customs procedures: you need to store, work on, or use goods for a short time without paying customs charges immediately
- duty deferment accounts: you want to delay paying customs taxes and import VAT until later
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Haulier
A haulier is a commercial transport company or a driver who physically moves goods by road or rail from point A to point B (usually between suppliers and large consumer outlets, factories, warehouses, or depots).
In customs, they are responsible for:
- submitting, or ensuring a forwarder submits, pre-arrival entry summary declarations for cargo
- registering with relevant IT systems, such as the UK Goods Vehicle Movement Service (GVMS), to link customs declarations to vehicles or trailers
- carrying and managing a Transit Accompanying Document (TAD) when transporting uncleared goods across multiple borders, ensuring cargo remains sealed until it reaches its final inland destination
- presenting vehicles, goods, and reference numbers to customs officials for inspection at ports, ferry terminals, and inland border facilities if required
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International Maritime Organisation (IMO) number
The IMO number is a unique identification reference of 7 digits, prefixed by ‘IMO’ that is given to a vessel as a permanent number for identification purposes.
The IMO number is assigned by the International Maritime Organisation (IMO) to propelled, sea-going merchant ships of 100 gross tons (GT).
See IMO identification number schemes (opens in a new tab).
The IMO number remains unchanged throughout the vessel’s lifetime, even if the ship’s name, ownership, or flag state changes
See IMO Identification Numbers for Ships, Companies and Registered Owners (opens in a new tab).
Incoterms® 2020
International Commercial Terms, or Incoterms, are 11 rules, each represented by a 3-letter code, defined by the International Chamber of Commerce (ICC). They set out who is responsible for costs, risks, and tasks between buyers and sellers in global trade. Incoterms are used around the world, often included in contracts or sales agreements, and should appear on export invoices.
The latest version is Incoterms 2020; However, you might still come across terms from the earlier Incoterms 2010 in trade documents.
See How to use incoterms.
Internal Market Movement Information (IMMI)
This simplified dataset records eligible goods moving from Great Britain to Northern Ireland that are classified as ‘not at risk’ of entering the EU.
It replaces full customs declarations and ensures no customs duty is charged on these goods.
You may use this dataset only if the goods are eligible and your business is registered and approved under the UK Internal Market Scheme (UKIMS).
See Submitting the Internal Market Movement Information (opens in a new tab).
Inward Processing (IP)
Traders who are authorised to use inward processing to process or repair goods will not need to pay customs duty and import VAT on goods that are imported from outside the UK and then re-exported from the UK.
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Local Reference Number (LRN)
The LRN is the declarant’s unique number for a consignment and cannot be duplicated. Each transit declaration requires a separate LRN.
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N
NIDOM
The NIDOM code is a National Additional Information (AI) Statement code found in Data Element 2/2 on the Customs Declaration Service (CDS).
When traders use this code, they are officially stating that the goods were already in free circulation in Great Britain before being sent to Northern Ireland.
NIPRO
The NIPRO code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the goods are intended for ‘commercial processing’ on arrival to Northern Ireland and are not meeting the criteria for exemption under approved purposes. This code indicates that the goods are ‘at risk’. Therefore, the EU tariff is applicable.
NIQUO
The NIQUO code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the claim of a ‘Quota’ allowance to offset duties charged by a trade measure. This code indicates that the goods are ‘at risk’, Therefore, depending on the journey, the UK or EU tariff is applicable.
Traders usually use the NIQUO code in two main situations:
- when goods move from countries outside the UK to Northern Ireland, the NIQUO code is used to claim a UK tariff quota - this helps make sure these goods are not charged standard safeguard fees
- for goods moving from Great Britain to Northern Ireland that might enter the EU, such as steel, the NIQUO code is used - this lets these shipments count towards EU-UK quotas and helps avoid extra EU trade defence charges or duties
NIREM
The NIREM code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the goods are ‘not at risk’ since they are not moving further to an EU member state (for example Ireland) after their arrival to Northern Ireland and there is an UKIMS authorisation granted by HMRC supporting the statement. Therefore, the code offsets any applicable EU duty.
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Passive means of transport
In reference to the entry summary declaration requirements for movements from Great Britain to Northern Ireland, the passive means of transport refers to a vehicle (for example, a lorry, truck or trailer) that is being transported onto an active means of transport (ship/ferry), rather than moving under its own power.
The term is used in combined transportation or where several means of transport are used.
For example, a lorry on a RoRo ferry:
- the lorry is the passive means of transport
- the RoRo ferry is the active means of transport
Place of acceptance
The place where the goods are accepted for the transportation by the haulier or handed over to the haulier (for example the trader’s premises from where goods are collected before they are loaded onto the means of transport).
Note: place of acceptance is only required on entry summary declarations for movements where type of movement is RoRo accompanied (the driver travels with their vehicle on a ferry or ship, driving it on and off under its own power).
Place of delivery
The place where the goods are delivered to or handed over to the recipient of the goods by the haulier.
Note: place of delivery is only required on entry summary declarations for movements of goods, where type of movement is RoRo accompanied (the driver travels with their vehicle on a ferry or ship, driving it on and off under its own power).
Preferential origin
Preferential origin is a tariff benefit (usually a lower or no import tax) given to goods that meet the conditions in the rules of origin of a trade deal.
The rules of origin explain how to decide if goods are completely made or mostly transformed in a specific country. This is their economic nationality.
If the goods’ economic nationality meets the conditions in the rules of origin, preferential origin can be given.
Pre-lodged declaration
A pre-lodged declaration refers to information submitted to customs prior to the goods' arrival at their destination. The documentation is completed before the vehicle transporting the goods checks in at the port of departure.
Procedure code
Procedure codes are standard 4-digit codes used on customs declarations to show why goods are being imported, exported, or moved across borders. These codes tell customs authorities how the shipment will be used, which affects how it is handled and how duties and taxes are set.
The first 2 digits show the requested procedure (how goods will be used), and the second 2 digits show the previous procedure (what happened with the goods before)
For example:
The procedure code 4071 tells customs that:
- the intention is to pay applicable duties, so the goods can be released and put into free circulation (40)
- the goods have been in a customs warehouse where duties have been suspended while they are stored there (71)
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Returned Goods Relief (RGR)
A relief from import duties that can be claimed when free circulating goods that were previously exported out of a customs territory are being reimported in an unaltered state. The goods must be reimported within 3 years of export, although an extension may be granted.
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Sanctions
In customs, sanctions are rules that ban or restrict the movement of certain goods, services, technology, or money moving into or out of a country.
These rules are made for reasons like national security or foreign policy.
Customs officers check at the border to ensure that nothing banned enters or leaves the country and that restricted goods have the required authorisations.
Sanitary and phytosanitary (SPS) goods
SPS goods are types of animal, plant, and food products that get extra checks at the border. These checks keep people, animals, and plants safe from diseases, pests, or unsafe food:
· sanitary measures protect human and animal life from foodborne risks, toxins, or pests.
· phytosanitary measures protect plant life from pests, diseases, or invasive species
If you want to move goods across a border, these types of goods usually need special SPS checks:
· live animals and animal products for breeding, like farm animals, pets, horses, animal semen, and embryos
· products made from animal like fresh meat, poultry, fish, eggs, dairy, honey, and any food that includes these ingredients
· plants and things made from plants like grains, seeds, fruit, vegetables, cut flowers, wood, timber, or even soil
· animal by-products not meant for people to eat, like pet food, animal hides, skins, and feathers
· composite products - foods made from both animal and plant ingredients, like lasagna, pizza, or chocolate bars with milk
Security deposit
This is money that customs holds to ensure any taxes, fees, or possible fines are paid as part of the customs process.
Customs holds this money for a short time, which lets your goods cross the border quickly, even if the final amount you owe is still being worked out.
There are a few ways to give this security to customs:
· cash deposit - you pay customs the full amount up front, and they keep this money safe until you finish all the paperwork or pay what you owe
· customs guarantee - a promise from a trusted bank or insurance company that they’ll pay customs duties for you if you don’t - later, you’ll have to pay the bank or insurance company back.
· guarantee account - large companies that import large volumes often set up a special account with customs (called a deferment account in the UK) - this covers many shipments throughout the year, so they don’t have to pay a deposit each time
To get your security deposit back, you need to show customs the right paperwork. This means proving that either:
· the goods left the country
· were destroyed under customs’ supervision
· you paid all the final taxes and fees
Seller
The Seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported other than in pursuit of a purchase, the details of the owner of the goods within the third country shall be provided.
See DE 3/24 Seller Name and Address (opens in a new tab).
Shipped on board
Confirmation that the goods have been loaded and dispatched for shipment on a maritime vessel. This clause is usually inserted onto a Bill of Lading with confirmation of the vessel name and date of international departure.
Short shipped
A short shipment describes the absence, non-delivery, or incomplete fulfilment of cargo on a shipping list. The term is used when cargo is not dispatched on the international vessel or flight which it was booked onto.
Simplified Customs Declaration Process (SCDP)
SCDP is a UK process that helps approved businesses speed up the process of bringing goods into the country. With SCDP, most of the paperwork and checks are done after the goods arrive, so you do not have to do everything at the border. This means you can clear your goods by providing less information, then complete the detailed paperwork and pay taxes later. SCDP was formerly called Customs Freight Simplified Procedures (CFSP).
The SCDP splits the submission of information into 2 parts.
Stage 1 simplified declaration: goods are allowed into the country by filling in a simplified frontier declaration with basic details submitted to the Customs Declaration Service. Or businesses can record the import in their own computer system (called Entry in the Declarant’s Records, or EIDR) to get the goods released without extra border paperwork.
Stage 2 supplementary declaration: the importer then submits a full, detailed online form to the Customs Declaration Service. This full fiscal and statistical report must be sent by the 10th calendar day of the month following the import.
Final Supplementary Declaration (FSD): at the end of each reporting period, you submit a report of all the supplementary declarations completed, ensuring they add up correctly. If you’re using the Trader Support Service, this will be done for you.
See Simplified Customs Declaration Process (opens in a new tab).
Simplified declaration
A simplified declaration, previously called a simplified frontier declaration (SFD) in the Trader Support Service, is a basic customs form that allows goods to be cleared and released at the border with fewer details. Instead of a full declaration, you only give the key details needed for security and risk checks.
The main purpose of a simplified declaration is to keep goods moving quickly by delaying the submission of complex documentation and financial reporting away from the border.
A simplified declaration is the first part of a 2-step process in the UK called the Simplified Customs Declaration Process (SCDP). It is not a full declaration.
Step 1: you submit the simplified declaration electronically before the goods arrive.
Step 2: when the goods arrive, a supplementary declaration is created. Traders then provide the remaining information required by customs, including details on documentation and payments. Any duties owed are paid at this point.
See Simplified Frontier Declarations (opens in a new tab).
Simplified processes for Internal Market Movements
Simplified custom movements available to traders under the Windsor Framework where eligible goods are moving from Great Britain to Northern Ireland via direct movement and are “not at risk” of entering the EU.
This is often referred to as SPIMM.
Special customs procedures
Special customs procedures allow you to temporarily store use, process or repair your goods and get partial or full relief from import duty, or in some cases, a suspension.
Special procedures include:
· inward processing
· authorised use
· customs warehouse
· temporary admission
· outward processing
See Pay less or no duty on goods you store, repair, process or temporarily use (opens in a new tab).
Standard declaration
Previously known as a Full Frontier Declaration (FFD).
Standard declarations are required for any goods movements from the Rest of World excluding the European Union to Northern Ireland, as well as for some scenarios of goods moving from Great Britain to Northern Ireland (for example, those moving into Inventory-Linked Ports (ILPs) and when using certain special customs procedures).
The standard declaration is required where the trader cannot make use of simplified customs procedures, and where there is a need to supply more information prior to movement of goods, such as the requirements for an export licence or where advance information is required to facilitate the export.
On GOV.UK, a standard declaration is known as full import declaration.
Standard rate of VAT
The standard rate of VAT in the UK is 20%. Most goods and services are standard-rated.
Sterling
British currency (GBP) - Sterling is the unit of currency of the United Kingdom.
Subsidy
A sum of money granted by a state to support an industry or business. The primary form of subsidy that Trader Support Service users can claim is de minimis aid, using a customs duty waiver.
Substantial transformation
Goods whose production involved materials from more than one country, are considered to originate in the country where the most recent substantial or sufficient transformation occurred. For instance, goods being converted from one commodity code to another.
Supplementary declaration
The supplementary declaration is the second step after the simplified declaration. It requires a full data set and is completed after the goods movement. It closes the customs journey and enables the payment of any required customs duties or other taxes.
The importer of record must submit the supplementary declaration by the 10th calendar day of the month following the goods movement.
The importer of record is the business listed under the Importer EORI field in the simplified declaration.
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Temporary Admission (TA)
TA is a special customs procedure that allows businesses and individuals to import goods into a country temporarily with total or partial relief from import duties and VAT.
This procedure is designed to facilitate international trade, cultural exchanges, and sports by ensuring that taxes are not permanently locked up on goods that will eventually leave the territory.
See Requested Procedure 53: Entry to Temporary Admission (opens in a new tab).
Trader Goods Profile (TGP)
TGP is a free online tool from HMRC that makes it easier for businesses to move goods from Great Britain to Northern Ireland. It helps by making the customs process simpler, especially for goods that are considered ‘not at risk’ of moving to the EU.
TGP is part of the Windsor Framework, which introduced simpler ways to trade. It works like an online notebook that helps you record and track the products the business often sends, so you do not have to enter the same information every time.
See Trader Goods Profile (opens in a new tab).