Accompanying administrative document (AAD)
A control document required for movements of excise goods in duty suspension within the European Union (EU) and for export.

Account sales
A term used when goods imported on consignment are valued for customs purposes by reference to the price they achieve when sold in the European Union (EU). Account sales commonly apply to importations of perishable goods. 

Accounting Centre for Registered Excise Dealers and Shippers (REDCENT)
The accounting centre processes records of all payments of excise duty made under the Registered Excise Dealers and Shippers (REDS) system and holds registration records of all registered traders. 

Acquisition
Receipt, by a person registered or liable to be registered for VAT, of goods that have been supplied by a registered person in another European Union (EU) Member State and removed from there to the UK.

Ad valorem duty
Duty expressed as a percentage based on the customs value of the goods, eg 10 per cent ad valorem means that the duty payable is 10 per cent of the customs value of the goods.

Additional costs
The price you negotiate with overseas customers also needs to include some additional costs. For example, transportation costs may include the cost of special packaging and labelling, while the detailed documentation you generally need may involve extra costs.

Admission temporaire carnet (ATA carnet)
A document accepted by countries party to the Admission Temporaire (ATA) (Temporary Admission) Convention which facilitates the temporary import and export of goods and replaces normal customs documentation. In the UK, carnets are issued by the London Chamber of Commerce and Industry, and by several other Chambers of Commerce in various towns and cities.

Admission temporaire roulette (ATR)
Temporary admission on wheels -certificates used to indicate that goods are entitled to preferential rates of duty in Turkey.

Advance fixing certificate (AFC)
A form of export licence for Common Agricultural Policy (CAP) goods. AFCs set the rate at which export refunds will be paid on exported products. Because AFCs must be applied for in advance of export, both the exporter and the Rural Payments Agency will know how much money will be paid in export refund over the life of the certificate.

Advising bank
Bank operating in an exporter's country that handles letters of credit (see Letter of credit) for a foreign bank by notifying the exporter that the credit has been opened in its favour. The advising bank lets the exporter know exactly what the conditions of the letter of credit are but isn't necessarily responsible for payment.

African Caribbean and Pacific States (ACP)
A collective term for a large number of independent states which are treated similarly for the purposes of trade preferences. A complete list of the states included in the ACP group can be found in Volume 1 of the Tariff.

Agent
For the purpose of the HM Revenue & Customs (HMRC)agent service, an agent is a third party that is authorised to transact online on behalf of a VAT-registered client. Examples include accountants and book-keepers appointed by individual clients.

Agent ID
An agent ID is given to an agent when they enrol in an HM Revenue & Customs (HMRC) online service for the first time. The agent supplies the details for half of the ID, the second part is generated by the government gateway. It is the agent ID that clients use to appoint agents to transact on their behalf.

Agricultural component (AC)
A Customs (import) charge applicable to goods processed from certain basic agricultural products.

Air waybill (AWB)
A waybill that covers both domestic and international flights transporting goods to a specified destination. This is a non-negotiable instrument of air transport that serves as a receipt for the shipper, indicating that the carrier has accepted the goods listed and obligates itself to carry the consignment to the airport of destination according to specified conditions.

Aircraft spare parts depot (ASPD)
Location at which imported spare parts for certain aircraft can be stored without payment of customs duty or import VAT. Only spare parts for eligible aircraft can benefit from the ASPD regime. In order to be considered eligible, an aircraft must be: (i) registered outside the UK (aircraft based in the Channel Islands and Gibraltar are considered to be based outside the UK); or (ii) owned and operated by a person whose main place of business is outside the UK; or (iii) used in international air transport services. Only civil aircraft are eligible.

Airport of receipt (AOR)
The cargo community system (CCSUK) airport at which a transit shed operator creates a consignment record for uncleared imported goods.

Alcohol ingredients relief (AIR)
Various alcoholic beverages are to be relieved from excise duty when used, within certain limits, as ingredients for specified classes of food.

Alternative means of gaining assurance (AMOGA)
Based on checks of records obtained from the trader, or HM Revenue & Customs visits targeted at a particular area of the trader's activities.

Animal health imports controls
Many types of live animal and animal products are subject to health controls on import to the European Union (EU). Animals susceptible to rabies are subject to health controls on entry to the UK, even if they arrive from other EU member states (except the Irish Republic). In the UK, all animal health controls are enforced by the Department of the Environment, Food and Rural Affairs (DEFRA).

Anti-dumping
If a company exports a product at a price lower than the price it normally charges in its home market, it's said to be dumping the product. Member countries of the World Trade Organisation may be able to impose certain measures on other members that dump products on their markets.

Anti-dumping duty (ADD)
A customs duty on imports, providing protection against the dumping of cheap goods in the European Union (EU) by foreign producers.

Asian dollars
US dollars deposited in Asia and the Pacific Basin.

Authorised Economic Operator (AEO)
The AEO certificate is an internationally recognised quality mark which tells people that your role in the international supply chain is secure, and that your customs controls and procedures are efficient and compliant. Your business must be established in the European Community.

Authorised operator
A trader authorised by HM Revenue & Customs (HMRC) to operate one or more simplified export procedures: simplified declaration procedure (SDP) and local clearance procedure (LCP) and/or a designated export place (DEP). It also includes an exporter or third party allowed to make full export declarations to the Customs Handling of Import and Export Freight (CHIEF) system.

Banned and restricted goods
Restricted goods require a licence or certificate before they can be imported into, or exported from the UK whereas banned goods cannot be imported even under licence.

Basic products
In the Common Agricultural Policy (CAP), a product of the soil, of stock farming and of fisheries, shown in Annex I to the Treaty of Rome. The term also covers goods which are the result of first stage processing of certain basic products.
BERR (Department for Business, Enterprise and Regulatory Reform)
Government department that works to create the conditions for business success and help the UK respond to the challenge of globalisation.

Bill of exchange
Written document in which a supplier is guaranteed payment of a specified amount by a drawee. The drawee is generally the customer, but is likely to be the customer's bank if the bill of exchange is used with a term letter of credit. The bill can request immediate payment ("at sight" or "on demand"). It can specify payment at a later date ("the term"). Drawees become legally liable for payment once they accept (agree to pay) the bill.

Bill of lading (B/L)
Document generally issued by a carrier which acts as a receipt for goods received for carriage. In addition it provides evidence of the terms of contract between a shipper and a transport company under which goods are moved between specified places for a specified charge. A bill of lading can also act as a transferable document of title to goods -meaning goods can be bought and sold simply by exchange of the bill.
Binding European retrieval of Tariff information (BERTI)
The correspondence handling and management system used by the Tariff Classification Service. It is used to produce binding Tariff information classification decisions for issue to importers and exporters and liability rulings for issue to Customs staff.

Binding Tariff information (BTI)
System for implementing the Common Customs Tariff. The information is issued to economic operators by the customs authorities of the European Union (EU) member states. Thus, traders will know, in advance, the tariff classification of the goods they intend to import or export. This information is introduced into a database run by the European Commission (EC) and is legally valid in all member states, regardless of the member state which issued it.

Bond
A written promise to repay a debt at an agreed time and to pay an agreed rate of interest -issued by governments, companies, banks etc. Interest rates may be variable or fixed.

Bonded warehouse
A place approved by HM Revenue & Customs (HMRC) for the deposit, keeping and securing of goods liable to excise duty, without payment of that duty. This term is often applied to a Customs warehouse -incorrectly, since no bond is usually required for these.

Border inspection post (BIP)
Control point at the place of importation into the European Union (EU) where products of animal
origin (POAO) and live animals are subject to the veterinary checks regime.

British Chamber of Commerce (BCC)
An organisation comprising a national network of local chambers of commerce spread throughout the UK. There are also a number of British chambers of commerce in other countries. Chambers of commerce provide a range of business services for members.

British International Freight Association (BIFA)
Body representing the UK international freight services industry. British International Freight Association (BIFA) can provide you with a list of freight forwarders and customs clearing agents.

Bureau
A third party providing a service to National Export System (NES) authorised traders to act as their direct representative for the submission of pre-shipment and supplementary declarations.

Cargo Community System (CCS-UK)
The computerised cargo processing system that controls goods in an inventory linked environment. It consists of a central database and a "switch" to transfer messages between the various computer systems connected to it.

Carnet
Customs document which allows you to carry or send goods temporarily into certain countries for display or demonstration purposes without paying duty or posting a bond.

Carriage and insurance paid to (named place of destination) (CIP)
An Incoterm, where the seller clears the goods for export and pays for carriage to the named destination. The goods are delivered when the seller passes the goods to its carrier. From this point the buyer takes responsibility for all costs and risks. But the seller must also take out insurance to cover the buyer's risk during transport.

Carriage paid to (named place of destination) (CPT)
An Incoterm, where the seller clears the goods for export and pays for carriage to the named destination. The goods are delivered when the seller passes the goods to its carrier. From this point the buyer takes responsibility for all costs and risks.

Cash in advance (CIA)
Full payment for exported goods before shipment is made.

Cash with order (CWO)
The buyer pays for goods when ordering. The transaction is binding on both supplier and customer.

Certificate of inspection
Document certifying that certain types of goods (such as perishable items) were in good condition before shipment.

Certificate of insurance
Shows insurance cover has been arranged for goods being transported. It should detail the degree of cover and list the policy number and all other relevant details.

Certificate of manufacture
Statement (often legalised by a notary) in which a producer of goods certifies that manufacture has been completed and the goods can be bought.

Certificate of origin (C/O)
Statement on the origin of goods. You may need one if you're exporting to a number of countries. They're available from your chamber of commerce for goods of European (EU) origin.

Certificate of Veterinary Clearance (CVC)
A document issued by the official Veterinary Officer at a Border Inspection Post (BIP) controlling Products Of Animal Origin (POAO) and live animals entering the European Union (EU).

Certification
The process of issuing the "certificate" which is required to be produced at time of Customs clearance as evidence that controlled fresh fruit and vegetable produce has been inspected by a competent authority and found to comply with European Community (EC) standards for quality, packaging and labelling.

Clear/clearance
Goods are cleared when HM Revenue & Customs (HMRC) have accepted a declaration for them and formally released them for import or export.

Combined Consignment Note and Customs Declaration (CNCD)
A single document which serves as both a Customs declaration and a consignment note. The CNCD is used for traffic to and from the Channel Islands.

Combined Nomenclature (CN)
The European Union (EU) system for classifying and defining goods. It is based on the Harmonised System (HS) and is laid out in the Tariff.
Commercial agent
Person or organisation appointed by exporter to sell goods on their behalf in return for commission.

Commercial invoice
Bill listing the goods and prices shipped by an exporter.

Commodity code
The code that identifies the description of individual goods or items in the Tariff. The full code is either 10 or 14 digits long, but for many purposes only the first four or eight digits are used. Also referred to as Combined Nomenclature (CN) code.

Common Agricultural Policy (CAP)
The set of legislation and practices jointly adopted by the nations of the European Union (EU) in order to provide a common, unified policy framework for agriculture.

Common stock
The storage or mixture of goods which have been imported under a relief eg end-use relief or inward processing relief (IPR) with other goods that share the same commodity code to eight digits and the same technical and physical characteristics.

Common transit (CT)
Used to describe community transit (CT).

Community Customs Code (CCC)
The basic Customs rules applying throughout the European Union (EU). The Code was established by Council Regulation (EEC) No. 2913/92. This regulation has been amended several times since it was passed, but it remains the basis of the EU Customs system. Another regulation, Commission Regulation (EEC) No. 2454/93, sets out provisions for the implementation of the Code.

Community systems provider (CSP)
A company or organisation providing a system that supports a network of trade users and provides human computer interface (HCI) usually within a seaport or airport.

Community transit (CT)
A documentary system of controlling the movement of certain goods across the territory of the European Union (EU).

Compensating products
All products obtained from inward processing relief (IPR) processing operations.

Compensatory interest
Interest charged by HM Revenue & Customs (HMRC) when inward processing relief (IPR) suspension goods are diverted to free circulation.

Confirmed letter of credit
Letter of credit issued by an overseas bank but also confirmed by a UK bank. Under these circumstances you'll be paid by the UK bank even if your buyer or the other bank defaults, providing the terms of the letter are met fully.

Consignee
Duty suspension -the person to whom duty suspended goods are consigned and who accounts for those goods in the member state of destination. This may be: a warehouse keeper who is
approved to store the goods in duty suspension, a registered trader who accounts for duty on arrival or a non-registered trader who must have accounted for the duty to his fiscal authority before the goods are despatched.

Consignment
When goods are exported subject to consignment, the exporter only receives payment on completed sales. Any unsold items may be returned to the exporter, usually at their expense. This is a high-risk method of payment for an exporter. Also known as "on consignment" or "consignment stock".

Consignment control label number (CCLN)
A unique 12 digit number on a control label allocated to a consignment note CIM (note confirming that the carrier has received the goods and that a contract exists between the trader and carrier) by which the consignment note, its country and station of issue can be identified.

Consignment record
The record of an import or export consignment held on a computer inventory system.

Consignor
Duty suspension -the authorised person from whose premises goods are dispatched in duty suspension.

Consolidation
A procedure whereby a number of small consignments are loaded together to form a single, larger consignment. This must be carried out as part of a contract to transport the goods.

Consolidator
Company issuing transport documents for the carriage of cargo by sea, air, road and rail where consignments have been consolidated.

Containerised/containerisation
The packing of goods for transport in sealed containers.

Convention International Merchandises Chemins de Fer (CIM/TIEx)
International rail carriage receipt. This document confirms that the rail carrier has received the goods and that a contract of carriage exists between trader and carrier.

Convention Merchandises Routiers (CMR)
Conditions for the international carriage of goods by road.

Convention on International Trade in Endangered Species (CITES)
Regulatory body which oversees the international movement and trade of endangered species.

Convertible currency
A currency that can be bought and sold for other currencies at will.

Correspondent bank
Bank that handles in its own country the business of a foreign bank.

Cost and freight (CFR)
An Incoterm, where the seller clears the goods for export and meets the cost of carriage to the port in the destination country. But the buyer bears all risks after delivery, which occurs when the seller delivers the goods on board the vessel at the port of shipment. The buyer also bears any extra costs caused by events that happen after delivery.

Cost, insurance and freight (CIF)
An Incoterm, where the seller clears goods for export and meets the cost of carriage to the port in the destination country, including insurance. But the importing buyer bears all risks, except marine insurance, after delivery. Delivery occurs when the seller delivers the goods on board the vessel at the port of shipment. The buyer also bears any extra costs caused by events that happen after delivery.

Countervailing charge
A charge which may be imposed by the European Commission (EC) either on certain goods from specified European Union (EU) member states during some months of the year or as part of a minimum import price system.

Credit-risk insurance
Insurance for exporters designed to cover risks of non-payment for delivered goods.

Customs action code (CAC)
A code which indicates the action taken by Customs on either an entry or a request for removal.

Customs and excise warehouse
A warehouse separately approved for the deposit of goods liable to customs duty and excise duty.

Customs approved treatment or use
The placing of goods under a customs procedure, their entry into a free zone, their re-exportation from the customs territory of the European Union (EU), their destruction or their abandonment to the Exchequer.

Customs commodity code
Eight-digit commodity code required for exports outside the European Union (EU). It needs to be made in your customs export declaration. Sometimes known as the "first eight digits of the Customs Tariff number" or "CN (Customs nomenclature) code", it's also used as the basis for the import declaration in the country of destination.

Customs duty
A tax charged on goods imported into the European Union (EU). It is based on the value (ad valorem) or the quantity (specific) of the imported goods and the description of the goods.
Remember that imported goods may be liable to other charges, such as Anti-Dumping Duty (ADD) or Common Agricultural Policy (CAP) charges. They may also be liable to Excise Duty and VAT.

Customs freight simplified procedures (CFSP)
Simplified procedures for the importation of third country goods, including the simplified declaration procedure (SDP) and the local clearance procedure (LCP).

Customs Handling of Import and Export Freight (CHIEF)
HM Revenue & Customs (HMRC) computerised system for processing import and export declarations.

Customs procedure code (CPC)
A six digit code used on entries at import and export to identify the type of procedure for which the goods are entered and from which they came.

Customs procedures with economic impact (CPEI)
Customs Procedures with Economic Impact -a blanket term describing a number of Customs procedures which are specifically designed to aid European Union (EU) companies. Procedures covered include Inward Processing Relief (IPR), Outward Processing Relief (OPR), Rejected Imports, Returned Goods Relief (RGR), Community System of Duty Reliefs (CSDR), Temporary Importation Relief (TI), ATA Carnets, Customs Warehousing, End Use Relief, Free Zones.

Customs registered number (CRN)
Customs Registered Number -a unique 5 digit number assigned by HM Revenue & Customs to an exporter or agent approved to use one or more of the following export procedures: Simplified Clearance Procedure (SCP); Local Export Control (LEC) and Period Entry.

Customs release
The approval given by Customs that authorises a transit shed operator to deliver goods from the transit shed subject to such conditions the commissioners may impose.

Customs statistical reference (CSR)
A code which identifies both the type of export consignment and the type of documentation that goes with the consignment.

Customs Union
The Customs Territories of the European Union (EU), Turkey, San Marino and Andorra. The unions between the EU and these countries enable most goods in free circulation to move freely between them without the need to claim import duty relief, subject to the production of any necessary preference or community transit (CT) documentation. VAT is still due on imports from Turkey, San Marino and Andorra, however, unless the goods are eligible for relief.

Customs value
The value of imported goods for Customs purposes.

Customs warehouse
A place approved by HM Revenue & Customs for the storage of goods without payment of import duty. Import VAT is also suspended during storage of warehoused goods. There are several different types of Customs warehouse. While most approvals are for specific locations, in some cases approval can be given to a company and its commercial accounting and stock control systems. In these cases the approval is not linked to a specific location.

Dangerous Goods Declaration (DGD)
Declaration required when shipping hazardous or potentially hazardous goods. This is sometimes called the Dangerous Goods Note.

Declarant
The person legally responsible for the accuracy of the information given in a declaration to customs. This includes the accuracy of any supporting documents relating to the declaration.

Declaration
A declaration made in the appropriate form to customs indicating the intention of the declarant to declare goods to the export or import procedure.

Deed of Gift
A legal document which transfers ownership of the special stamp to customs whilst local export control (LEC) traders retain the stamp for authenticating community transit (CT) documents.

Deferment account
An account underwritten by a bank or insurance company to which import duties due are posted.

Deferment approval number (DAN)
A unique reference number issued to a trader by the central deferment office, part of HM Revenue & Customs (HMRC), to identify the trader's duty deferment account.

Deferment trader
A trader who is approved by HM Revenue & Customs (HMRC) to defer the payment of tax and duties. Conditions apply.

Delivered at frontier (named place) (DAF)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered -not unloaded or cleared for import -when they arrive at the named place at the frontier of the importing country but outside the customs border. The buyer clears the goods for import and is responsible for all costs and risks from this point.

Delivered duty paid (named place of destination) (DDP)
An Incoterm, where the seller clears the goods for export and pays for delivery to the named destination. The seller meets all the costs and risks of clearing the goods for import, though the buyer may agree to bear some of the costs. The goods are delivered when the seller places the goods at the buyers' disposal at the named destination cleared for import but usually not unloaded.

Delivered duty unpaid (named place of destination) (DDU)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered when they arrive at the named destination place and placed at the disposal of the buyer, not cleared for import or unloaded. The buyer is responsible for clearing the goods for import and the associated costs and risks, though the seller can agree to bear some of these costs.

Delivered ex quay (named port of destination) (DEQ)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered when they're placed on the quay at the named port of destination. The buyer is responsible for clearing the goods for import and the associated costs, unless agreed otherwise.

Delivered ex ship (named port of destination) (DES)
An Incoterm, where the seller clears the goods for export and pays for delivery. Delivery occurs when the goods are placed at the disposal of the buyer on board the ship at the named port of destination. From this point the buyer bears the costs and risks of clearing the goods for import and unloading.

Department for Business, Enterprise and Regulatory Reform (BERR)
Government department that works to create the conditions for business success and help the UK respond to the challenge of globalisation.

Department for Environment, Food and Rural Affairs (Defra)
The UK government department tasked with issues such as the environment, rural development, the countryside, wildlife, animal welfare and sustainable development.

Depositor in warehouse
The person bound by the declaration placing the goods under the customs warehousing procedure or to whom the rights and obligations of such a person have been transferred.

Designated export place (DEP)
This is a customs-approved inland location where certain export procedures (full and simplified declaration procedures, low-value and statistical declarations) may be used and where all customs declaration must be made electronically to the Customs Handling of Import and Export Freight (CHIEF) system.

Despatches
In the context of trade within the European Union (EU), the removal of goods from the UK and their acquisition in another EU member state by a person registered for VAT in that state.

Direct export
Refers to goods exported directly from the UK to a non-European Union (EU) country.

Direct representative
A third party who makes a customs declaration in a trader's name, on the trader's behalf.

Direct trader input (DTI-CHIEF)
An arrangement under which traders can input data from their own computer terminals to the Customs Handling of Import and Export Freight (CHIEF) system via a trade system operator.

Direct trader input community (DTI community)
An arrangement where traders using direct trader input (DTI) transmit data to the customs entry processing system via one of the community linked networks.

Direct trader input system (DTI system)
A trade computer system that supports a network of trade users and provides human computer interface (HCI) and electronic data interchange (EDI) access to the Customs Handling of Import and Export Freight (CHIEF) system. Inventory systems are usually associated with a direct trader input system (DTI system).

Distance selling
When a taxable person registered in one European Union (EU) member state supplies and delivers goods to a non-taxable person in another EU member state (most common in mail order).

Distiller's warehouse
An excise warehouse approved by HM Revenue & Customs (HMRC) under Section 15 of the Alcoholic Liquor Duties Act 1979, for the storage of the spirits produced at a distillery. A limited range of operations, such as racking, can be carried out in a distiller's warehouse.

Distributor
Overseas agent which sells for a supplier directly and maintains an inventory of the supplier's products.

Documentary collection
Where you draw up a bill of exchange, which allows you to keep control of your goods and raise additional finance. An overseas bank, acting on your bank's behalf, will only release the documents necessary for your customer to take possession of goods once it formally accepts the terms of the bill. Documentary collections are typically used for exports outside the European Union (EU).

Documentary credits
Letters of credit are the most secure method of payment (other than payment in advance). Your customer arranges a letter of credit with its bank, which then pays a corresponding bank in the UK -the advising bank -once you submit all the necessary documentation.

Documentary proof of origin (DPO)
An accurate and authentic "irrevocable" letter of credit, verified by your bank, carries little credit risk. Documentary credits are typically used for exports to customers you have not sold to before, and for customers and countries that present particular credit risks.

DOMERO
A Plant Health Inspectorate (PHI) computer system for recording, processing and reporting inspections.

Drawback
Repayment of duty or other taxes paid on goods satisfying certain conditions. The most common forms of drawback relate to excise duty paid on goods which are subsequently removed from the UK (whether to another European Union (EU) member state or to a destination outside the EU) supplied as ship's or aircraft's stores or used in the manufacture of certain eligible products. Inward processing relief (IPR) drawback is a procedure under which customs duty and VAT are paid on import and reclaimed when the goods are re-exported.

Duty
There are two main types of duty collected by HM Revenue & Customs (HMRC) -one is import duty, which is duty charged on goods imported into the European Union (EU) and the other is excise duty, which is a UK tax on certain types of goods, such as alcohol or tobacco.

Duty and tax
Customs duty, Common Agricultural Policy (CAP) charges, excise duty and VAT, as applicable.

Duty paid terminal
An oils terminal where all of the oils in storage have borne excise duty.

Duty point
The time and place where excise duty becomes payable.

Duty representative
A person authorised and registered by HM Revenue & Customs (HMRC) to act as an agent for non-UK owners of excise goods who wish to deposit goods in a UK excise warehouse.

Duty suspension
An arrangement which allows excise goods to be produced, processed, held, received and dispatched without payment of duty. The duty chargeable on the goods is held in suspense. Duty suspension ends when the goods reach a legal point, ie the "excise duty point", at which the duty becomes due.

Duty-suspended installation
A warehouse, where oils are stored in duty suspension before delivery to home use. These are normally attached to the producer's premises, or are import warehouses. These premises used to be referred to as bonded warehouses.

Electronic Applications for Phytosanitary Certificates (EAPC)
A system developed for the Plant Health Inspectorate to provide for the electronic delivery and processing of interactive application forms for export certificates for plants and plant products.

Electronic data capture service (EDCS)
The transport mechanism for electronic data interchange (EDI) data between the trade and various HM Revenue & Customs (HMRC) systems. There are three methods of submission to EDCS: Simple Mail Transfer Protocol (SMTP) email attachment, ISO standard for electronic mail (x.400) email attachment and web.

Electronic data interchange (EDI)
The method of exchanging messages between computer systems over an electronic communications network nationally and internationally.

Electronic data interchange for administration, commerce and transport (EDIFACT)
Electronic Data Interchange for Administration, Commerce and Transport -an EDIFACT message is the basic unit for communicating information electronically. For example, a Supplementary Declaration is submitted as a Customs Declaration.

Eligible goods excise
Goods on which excise drawback may be claimed.

End use
Arrangements which allow certain imported goods to be declared for free circulation in the European Union at a reduced or nil rate of duty, provided they are put to a prescribed use under Customs control.

Enhanced remote transit shed (ERTS)
A place situated outside the appointed area of an approved port/airport where non-European Union goods may be held until they are assigned to a Customs approved treatment or use.

Entitled destinations
Destinations within the European Union eligible to receive Common Agricultural Policy (CAP) export refunds.

Entitled passenger
A person travelling by sea or air to a country outside the fiscal/Customs territory of the European Union and in possession of a valid transport document.

Entitled vessel
A vessel with authority from HM Revenue & Customs (HMRC) to receive duty-free stores.

Entry
A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a single administrative document (SAD). Traders approved to do so can submit entries electronically.

Entry processing point (EPP)
A customs office that partially processes entries but does not have the full facilities of an entry processing unit (EPU).

Entry Processing Unit (EPU)
A HM Revenue & Customs (HMRC) and excise entry processing unit (EPU) where import, export and duty payment documents are processed.

Euro
The European currency unit used by 15 members of the European Union: Austria, Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Malta, Netherlands, Portugal, Spain and Slovenia, all of which have joined Economic and Monetary Union (EMU) and now use the Euro in place of their old national currencies.

Eurodollars
US dollars deposited in Europe.

European Binding Tariff Information (eBTI)
System for implementing the Common Customs Tariff. The information is issued to economic operators by the customs authorities of the European Union member states. Thus, traders will know in advance, the tariff classification of the goods they intend to import or export. This information is introduced into a database run by the European Commission and is legally valid in all Member States, regardless of the Member State which issued it.

European Commission (EC)
One of the three main governing bodies of the European Union (EU). The Commission drafts proposals and is responsible for implementing policy. It is also responsible for ensuring that EU legislation is carried out.

European Community (EC)
European Community (EC) and European Economic Community (EEC) are now referred to as the European Union (EU).

European Free Trade Association (EFTA)
Members of the European Free Trade Association (EFTA) are Iceland, Norway, Liechtenstein and Switzerland.

European sales lists (ESL)
All businesses registered for VAT that supply goods to businesses registered for VAT in other European Union (EU) member states must send HM Revenue & Customs (HMRC) lists of their EU supplies. Other member states use the information provided on the European sales lists (ESL) to ensure VAT has been correctly accounted for.

European Union (EU)
An economic association of European countries founded by the Treaty of Rome in 1957 as a
common market. It was known as the European Community (EC) before 1993. The European Union (EU) member states are: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, the Netherlands and the UK.

Ex work (EXW)
An Incoterm, where the seller makes the goods available to the buyer at their own premises or another named place. The buyer assumes all the costs and risks of clearing the goods for export and loading and transporting the goods.

Excise Duty
A UK duty charged on both UK produced and imported goods. Goods subject to excise duty include beer, wine, spirits and other alcoholic drinks, hydrocarbon oils (including fuel oil), and tobacco goods. The rate of duty is set separately for each product.

Excise goods
Goods, other than chewing tobacco, which are chargeable with a duty of excise by or under the Alcoholic Liquor Duties Act 1979, the Hydrocarbon Oils Duties Act 1979 or the Tobacco Products Act 1979.

Excise warehouse
A warehouse authorised by HM Revenue & Customs (HMRC) for the deposit, without payment of duty, of goods liable to excise duty. There are special requirements for premises for the storage of oil.
Exempt persons
Importers who are not registered for VAT or registered taxable persons who are re-importing goods other than in the course of their business.
Export
Movement of goods from the UK to a destination outside the European Union. This includes the Channel Islands.

Export Cargo Shipping Instruction (ECSI)
Issued by exporters to the freight forwarder or carrier, telling them what the goods are, the terms and conditions for movement of the goods and cost allocation.

Export Credits Guarantee Department (ECGD)
The UK government's official export credit agency. It helps UK manufacturers and investors trade overseas by providing them with insurance and backing for finance to protect against non-payment.

Export house
Intermediary organisation between an exporter and a buyer.

Export invoice
Part of the documentation needed if you ship your goods abroad. It should contain a full description of your goods, their price, weight and country of origin.

Export licence
Government document legally required for the export of certain goods such as pharmaceuticals, chemicals and munitions. It's the exporter's responsibility to obtain a licence if necessary.

Export packing list
This is attached to the outside of the package to be shipped and specifies the weight, volume and type of cargo.

Export preferences
Preferential rates of duty charged on certain goods exported from the UK, in effect allowing the buyer to benefit from a lower or zero rate of customs duty. To be eligible, your goods must satisfy a number of rules.

Export reception list (ERL)
A sequentially numbered computer produced list containing specified details of all export consignments which have been received and for which details have been recorded on the computer since the production of the previous list.

Export refund
A payment made to exporters under Common Agricultural Policy (CAP) provisions on the export to non-European Union (EU) countries of certain goods originating in the EU, or in free circulation, where EU prices are above world prices.

Export shop
An excise warehouse approved for the supply of excise goods to entitled passengers without payment of excise duty.

Export time out
A period of time agreed with customs locally, after which, if there has been no customs intervention, goods may be loaded for export.

Exported tobacco products
Tobacco products which are manufactured in the UK and are exported to another European Union (EU) member state or to a third country, either directly or indirectly.

Exporter
For Customs purposes this is considered to be the person on whose behalf the export declaration is made and who is the owner of the goods, or has a similar right of disposal over them at the time the declaration is accepted. Where the ownership, or a similar right of disposal over the goods, belongs to a person established outside the European Union (EU) pursuant to the contract on which the export is based, the exporter is considered to be the contracting party established in the EU.

Extract
A supplementary licence or certificate issued by a competent authority for part of the quantity authorised by an existing licence or certificate.

Final Supplementary Declaration (FSD)
A customs document for summary declaration stating how many supplementary declarations should have been made in the month and how many have been sent. It must be sent once, at the end of the month.

Finalise/finalisation
The status of an entry after which no further amendment can be made.

Foreign and Commonwealth Office (FCO)
Government department responsible for foreign affairs. With the Department for Business, Enterprise and Regulatory Reform (BERR), the Foreign and Commonwealth Office (FCO) manages UK Trade and Investment (UKTI) to support international trade by UK exporters and boost inward investment by overseas firms in Britain.

Foreign currency accounts
It may be more convenient for you to set up foreign currency bank accounts if you frequently issue foreign currency invoices. In particular, a euro bank account gives you flexibility in trading with businesses in eurozone countries.

Foreign exchange risk
You're particularly at risk if you hold or receive a foreign currency which is volatile or very weak. Some currencies present extra difficulties -for example, there may be exchange controls requiring government approval before you can exchange a particular currency.

Forward foreign exchange contract
Exporters can hedge against the risk of adverse exchange rate movements by using a forward foreign exchange contract. You agree to sell the bank a particular foreign currency at a fixed future date for a price that is set now.

Forwarding agent
A person or company who is a specialist in customs procedures and the international carriage of goods, and acts on behalf of importers and exporters.

Free alongside ship (FAS)
An Incoterm, where the seller clears the goods for export. Delivery takes place when the goods are placed alongside the relevant ship at a named port. From this point the buyer bears all costs and risks.

Free carrier (FCA)
An Incoterm, where the seller is responsible for clearing the goods for export and delivering them to a specified place. This could be the seller's premises or those of a carrier or freight forwarder. The place of delivery determines who is responsible for loading or unloading the goods. Once the goods are delivered the buyer bears all costs and risks.

Free circulation
Goods of wholly Customs Union origin (including component parts), or goods imported into the Union on which all the import formalities have been completed, and all the duty due has been paid and not repaid in whole or part.

Free in and out (FIO)
The freight rate covers the sea freight only. The costs of loading and discharging the cargo are not included.

Free on board (FOB)
An Incoterm, where the seller clears the goods for export and delivers when the goods are passed over the ship's rail at the specified port. From this point on the buyer bears all costs and risks.

Free trade zone
Port or area designated by a country's government for duty-free entry of non-prohibited goods.

Free zone
A designated and approved area where imported goods may be stored without payment of VAT or import duty.

Free zone goods
Goods within the designated free zone area which have met the necessary requirements to gain free zone status.

Free zone manager
The company authorised in the designation order as the responsible authority for controlling the free zone.

Freight forwarder
An intermediary who arranges for the carriage of goods and/or associated services on behalf of a shipper, importer or exporter.

Freight Transport Association (FTA)
Represents the transport interests of companies moving goods by road, rail, sea and air.

Frontier
Any place where goods are still to be notified formally to HM Revenue & Customs (HMRC) by placing them under a nominated customs procedure.

General Agreement on Tariffs and Trade (GATT)
The agreement was designed to provide an international forum that encouraged free trade between member states by regulating and reducing tariffs on traded goods and by providing a common mechanism for resolving trade disputes. GATT membership now includes more than 125 countries.

General Valuation Statement (GVS)
Form used as a "season ticket" in place of individual valuation declarations.

Generalised system of preferences (GSP)
A full list of countries participating in preference schemes found in the Tariff.

Group of 7/8 (G7/8)
The world's largest trading countries. The members of the G7/8 are Canada, France, Germany, Italy, Japan, Russia, UK and United States.

Groupage
This allows exporters of small consignments to gain the benefits of containerisation. A freight forwarder undertakes to group together different exporters' consignments to fill a whole container for a particular destination.

Guarantee
The financial security required for some warehouse premises, some customs procedures and all movements of duty-suspended excise goods from an excise warehouse. Administered by the Financial Securities Centre (FSC).

Guaranteeing associations
Organisations that are approved by HM Revenue & Customs (HMRC) to issue Transports Internationaux Routiers (TIR) Carnets.

Harmonised system (HS)
An international system of classifying and describing goods. The HS is managed by the World Customs Organisation (WCO). In the European Union it is embodied in the Tariff.

Harmonised system committee (HSC)
The committee of the World Customs Organisation (WCO) responsible for managing the harmonised system (HS).

Harmonised system explanatory notes (HSEN)
Notes on the interpretation of the harmonised system (HS) classifications. These explain the detailed application of each code within the HS.

High risk CAP goods
Goods subject to special Common Agricultural Policy (CAP) controls that are considered to be of high revenue risk. Such goods must only be moved in sealed containers/vehicles under bond.

HM Revenue & Customs (HMRC)
UK government department with responsibility for collecting VAT and other taxes and Customs duties. It's also charged with trying to stop illegal imports of drugs, alcohol and tobacco smuggling and preventing VAT and duties fraud.

Home use removal/delivery
Removal from registered premises or an excise warehouse for duty paid consumption in the UK.

Horticultural Marketing Inspectorate (HMI)
Part of the Rural Payments Agency Inspectorate Department for the Environment, Food and Rural Affairs. The HMI is responsible for enforcing European Union food marketing standards at all levels of the distribution chain.

House Air Waybill (HAWB)
A forwarding agents bill of landing, that forms part of a consolidation.

Import duty
Taxes HM Revenue & Customs charge on goods imported into the European Union. These include Customs duty, Common Agricultural Policy Charges, and Anti-Dumping Duty.

Import licence
Some countries may require import licences for certain or all goods. As an exporter it's normally your customer's responsibility to comply with import procedures, but it's a good idea to check they're doing so.

Import paperwork
Goods in free circulation within the European Union (EU) generally require minimal documentation. But if your imports exceed £260,000 you must provide Intrastat declarations to HM Revenue & Customs for statistical purposes. Some goods need special documentation. Goods imported from outside the EU require a range of import documentation, usually including the Single Administrative Document, and may also need an import licence.

Import VAT
The VAT chargeable on imported goods. VAT is also charged on any other taxes or duties due on the goods.

Import VAT certificate
Official evidence of VAT paid on imported goods before recovering the VAT as input tax. The normal evidence is the monthly certificate, known as form C79.

Importation of goods
The entry of goods from a place (or places) outside the European Union territory.

Imported goods
Goods imported from outside the European Union and not in free circulation.

Imported services
Services received from outside the UK.

Imported tobacco products
Tobacco products which originate outside the UK and enter the UK from either another European Union member state or a third country.

Importer
Any owner or other person possessing or having an interest in the goods between the time of importation and when they are released into free circulation.

Indirect export
Refers to goods declared in the UK leaving the European Union via another member state.

Indirect representation
A third party who makes a Customs declaration in their own name, but on behalf of a trader.

Inland clearance depot (ICD)
A place approved by HM Revenue & Customs to which goods imported in containers/vehicles may be removed for entry, examination and clearance, and at which goods intended for export in container/vehicles may be made available for export control.

Inspection certificate
Sometimes required by the importer's country to confirm that the shipped goods meet its national specifications.

Insurance policy
Should cover goods for at least their full value (110 per cent is common), and include details of quantity and route. Where necessary, it should also provide for time extensions and transhipments.

International commercial terms (Incoterms)
Agreed rules which set out the delivery terms for goods which are traded internationally. They allow the buyer and seller to agree responsibilities for the carriage of the goods, Customs clearance and a division of costs and risks. The current version of Incoterms, agreed in 2000, contains 13 terms. They are grouped into categories covering various modes of transport.

International trade prototype (ITP)
A system for facilitating trade by using electronic data transmission. This allows the export declaration in the country of dispatch to function as the import declaration in the destination country.

Intra-community
Between member states of the European Union.

Intrastat
The system for collecting statistics on the trade in goods between European Union (EU) member states. The system exists throughout the EU and requirements are similar in all member states.

Intrastat combined nomenclature (ICN)
A listing of codes to be used for classifying goods traded within the European Union. This information is used for statistical purposes.

Inventory return code (IRC)
Used by the Cargo Community System to indicate that inventory details sent by the Customs Handling of Import and Export Freight system are incorrect or invalid.

Inventory system
A trade computer system that controls the arrival and departure of consignments at most ports and airports in the UK.

Inward processing relief (IPR)
A Customs procedure providing import duty relief for goods imported to the European Union (EU) or removed from a Customs warehouse, for process and re-export outside the EU.

Inward processing relief/continental shelf (IPR/CS)
Special arrangements are available for the transfer of inward processing relief goods to or from locations on the continental shelf outside UK territorial waters.

Letter of credit
Banking mechanism that allows importers to offer secure terms to exporters.

Licence
A paper or electronic document issued by the competent authority, authorising and requiring the import or export of the goods specified and/or imposing other special requirements as necessary.

Load list
A list of goods intended for export also providing their destination.

Loading list
A commercial document which may be used when more than one item is being shipped. It may be used instead of continuation sheets to supplement single administrative document or community transit documents.

Loading pass
A document for the purpose of obtaining authority to load local export control goods boarding a ship or aircraft, after they have been removed from the trader's approved premises.

Local clearance
Entry of imported goods into commercial records at designated premises away from the frontier.

Local clearance procedure (LCP)
A simplified procedure involving pre-shipment notification to the Customs Handling of Import and Export Freight (CHIEF) system, and entry in commercial records. A subsequent submission of a supplementary declaration to CHIEF is required within a specified period.

Local export control (LEC)
Allows exporters and freight forwarders who regularly export goods, to have their consignments cleared at their own inland premises without having to present normal pre-shipment documents at the UK port of loading/office of exit.

Main compensating product
The product which results from the processing of goods imported under inward processing relief (IPR). The main compensating product is the product which forms the basis of the IPR authorisation and which is to be exported.

Manufacture
For the purposes of preference, this covers any processing, working, specific operations or assembly (except for certain minimal processes) carried out in the manufacture of the product in the European Union.

Marine insurance
Warehouse-to-warehouse insurance that covers exporters transporting goods overseas for losses they can't legally recover from the carrier under the limited liability of the carrier. Despite its name, it covers all transport modes.

Marking
Letters, numbers and other symbols placed on cargo to enable it to be identified more easily.

Master Air Waybill (MAWB)
Refers to the bill of lading on a consolidated air shipment.

Member State
A member state of the European Union.

Misdeclaration
Incorrect information on any declaration made to HM Revenue & Customs (HMRC).

Movement certificate
Required where goods are being exported from the European Union (EU) to a country covered by EU trade agreements. These certificates ensure preferential rates of duty on an exporter's goods.

Multilateral trading system (MTS)
The processes through which large numbers of countries agree to trade with each other. The World Trade Organisation is part of this system.
Multimodal operation
Transport operations where a container or trailer is conveyed by two or more means of transport during a single journey, eg by air and then by road.

National Advice Service (NAS)
The HM Revenue and Customs network of advice centres that exist to provide advice and assistance on Customs, Excise and VAT matters. The local rate national telephone number is 0845 010 9000.

National Export System (NES)
The system for making electronic declarations for customs export procedures, and part of the main customs computer system, the Customs Handling of Import and Export Freight (CHIEF).

National Registration Service (NRS)
An HM Revenue & Customs registration service that process new export system authorisations and updates and maintains the electronic register on authorised operators.

Negligible value
HM Revenue & Customs regard goods as being of negligible value, so long as they can only be used as samples to obtain orders for the type of goods they represent.

Netting
Traders approved for duty deferment must also be approved to set off drawback and certain other repayments of excise duty against the duty due from them under the deferment arrangements. This set-off procedure is known as netting.

New Computerised Transit System (NCTS)
HM Revenue & Customs computerised transit system.

Non-business activities
An activity that is not predominantly concerned with the making of a supply for a consideration.

Non-commercial use
Use for non-profit-making scientific research or educational purposes.

Non-community
Goods that are not of European Union origin or imported goods which have not been released into free circulation.

Non-community countries
Certain areas within the national territory of member states are deemed to be outside the Customs territory of the European Union (EU) and are therefore non-member countries. These are: the German territory of Busingen (bordering Switzerland), the Islands of Heligoland, the Italian communes of Livigno and Campione (bordering Switzerland), the Danish territory of the Faroe Islands and Greenland, the French overseas territories and the Spanish Canary Islands, and the North African enclaves of Ceuta and Melilla, and Andorra.

Non-originating products
In international trade, products which cannot be shown to meet either condition for originating products.

Off-line
The onward carriage of a through inter-airport removal or a through transit, by a carrier who is not the inward carrier of the goods.

Office of exit
Normally the last Customs offices before the goods leave the Customs territory of the European Union.

Office of export
The Customs office where the export declaration is lodged.

Offices en route
Frontier offices through which a Transports Internationaux Routiers (TIR) movement passes, on the journey to its destination. At each of these offices the container/vehicle and TIR Carnet must be presented to Customs.

Offices of departure/destination
Approved Customs offices where a Transports Internationaux Routiers (TIR) movement officially begins or ends. This may be at an inland clearance depot, port or airport.

On consignment
Goods imported for post importation sale in the European Union where the value of the sale is not known at the time of importation.

On-line
The onward carriage of a through inter-airport removal or a through transit by the inward carrier of the goods.

Open account
A trade arrangement under which goods are shipped by an exporter without guarantee of payment. This is similar to offering credit to a UK customer, with the exporter bearing all the risks of offering credit. Open account payment should only be used if you have an established relationship with the buyer and is typically for exports within the European Union.

Open General Import Licence (OGIL)
Available from the Department for Business, Enterprise & Regulatory Reform (BERR), this allows the import of most goods from outside the European Union without licensing formalities.

Open insurance policy
Marine insurance policy that applies to all shipments made by an exporter over a period of time rather than a single shipment.

Originating products
Products which have been wholly produced in the European Union (EU) or products which incorporate material not wholly produced in the EU, but which have been sufficiently transformed in the EU.

Outward processing relief (OPR)
A system of duty relief that gives full or partial relief from import duty when European Union (EU) goods are exported outside the EU for process or repair and are subsequently re-imported.

Outward processing trade (OPT)
Concerned with the temporary export of textiles to certain Eastern European countries for processing and re-import into the European Union. Before exporting the goods, the exporter must obtain an OPT authorisation from the Department for Business, Enterprise and Regulatory Reform.

Overseas countries and territories (OCT)
A collective term for a large number of states which are treated similarly for the purposes of trade preferences. The OCT group consists of states which are not part of the single market, but which have historical links with various European Union member states. A complete list of the states Glossary | Business Link included in the OCT group can be found in Volume one of the Tariff.

Part delivery
Alternatively known as a part release -the delivery by a transit shed operator of part of a Customs released consignment.

Part shipment
The description for each of the two or more parts of a split export consignment.

Paying agent
A trader known to HM Revenue & Customs and formally set up on the Customs Handling of Import and Export Freight (CHIEF) system who transmits import or customs warehouse removal declarations to the CHIEF system.

Payment in advance
An exporter may be able to negotiate these terms for all or part of its shipment. The exporter bears no risks or financing costs. Payment or part-payment in advance is typically used for low-value sales to individuals or new customers.

Period entry
The period within which the quantity of goods specified by a licence must be imported or exported.

Period of validity
The period within which the quantity of goods specified by a licence must be imported or exported.

Personal export scheme (PES)
A scheme under which a VAT-registered supplier can supply a motor vehicle to certain customers in the UK free of VAT, on condition that the vehicle is exported to a destination outside the European Union (EU) within a fixed time. Subject to some restrictions the vehicle may also be used in the EU prior to its final export.

Phytosanitary Certificates (PHYTO (Sanitary) Certificate)
Written verification that plant and plant products meet the standards required for foreign countries.

Point of entry
The location at which imported goods first enter the UK. This is not necessarily the place at which goods are presented for Customs clearance.

Post-shipment declaration
A full statistical export declaration submitted to the Customs Handling of Import and Export Freight system after goods have been exported. A post shipment declaration is required following the export of goods under the simplified declaration procedure and local clearance procedure.

Pre-finance goods
An arrangement whereby an export refund is paid on Common Agricultural Policy goods in advance of the actual export. Goods must be deposited in a Customs warehouse or free zone specially approved for pre-financing.

Pre-financing
System permitting payment of Common Agricultural Policy export refund when goods for export are placed in Customs control in warehouse, or when basic products from which goods for export are to be produced are placed in Customs control at the manufacturing premises.

Pre-shipment advice
An abbreviated export declaration presented to HM Revenue & Customs at the time of export.

Pre-shipment declaration
A full statistical export declaration lodged with HM Revenue & Customs together with the goods before the time of shipment. A full manual declaration may be made either electronically, using the national export system, or as a manual declaration. At a designated export place a Customs Handling of Import and Export Freight declaration must be submitted.

Pre-shipment inspection (PSI)
A few countries require goods and documents to be examined before export by an independent agency. In some countries it's optional but can be requested by the customer. Usually, countries where PSI applies have appointed one dedicated agency to perform the pre-shipment inspection. Normally, your freight forwarder or customer will be able to advise on the necessary arrangements.

Preference
A system under which eligible goods imported into the European Union (EU) from certain non-EU countries qualify for a reduced (often nil) rate of Customs duty. These arrangements also cover EU goods exported to the non-EU country.

Presentation of goods
The notification to Customs in the manner laid down of the arrival of goods at the Customs office or at any other place designated or approved by Customs.

Private warehouse
A Customs warehouse reserved for the warehousing of goods by the warehouse keeper, ie the warehouse keeper is also the depositor of the goods.

Pro forma invoice
Invoice provided by an exporter to an import customer before shipping. Typically used when the importer has to organise foreign exchange or get an import licence.

Procedure for Electronic Application for Certificates (PEACH)
Created to help businesses comply with the requirement for pre-notification of horticultural consignments being imported into the European Community (EC) and which fall under the EC Marketing Standards.

Processing under Customs control for free circulation (PCC)
A system of import duty relief for goods imported or transferred from another Customs regime.

Production account point
This is the precise, clearly defined point through which all tobacco products are channelled and where the production account is raised.

Proprietor
In relation to excise goods this term includes the owner, importer, exporter, shipper, or other person owning or being beneficially interested in the goods.

Public warehouse
A Customs warehouse available for use by any person for the warehousing of goods.

Quota
Quantity of a particular type of goods that a country allows to be imported before levying duty or restrictions.

Rate of yield
The amount of compensating product obtained from processing a given quantity of imported goods.

Rebate
In the context of excise duty, a reduced rate of duty that is allowed on oils that have been put to industrial and off-road use. They are marked to show that they have been rebated. It is illegal to use rebated fuels as fuel in road vehicles.

Rebate licence
A licence to use rebated heavy oil as road fuel, issued by HM Revenue & Customs.

Reception input
An input message that records the physical receipt of export cargo and the associated
documents.

Reduced rates of duty
Some goods can be imported into the UK at a nil or reduced rate of Customs duty because they originated in a preference country or are from a non-European Union country and qualify for a temporary suspension of Customs duty.

Registered excise dealers and shippers (REDS)
Revenue traders who are approved and registered by HM Revenue & Customs to obtain excise goods commercially from other European Union countries.

Registered owner
A person who has been authorised and registered by HM Revenue & Customs to deposit their duty-suspended goods in an excise warehouse.

Registered person
An individual, firm or company that is registered for VAT under the terms of the VAT Act 1994.

Release
Release of goods to a Customs procedure either at the frontier using the simplified declaration procedure or entry in the records using the local clearance procedure.

Release note
A computer printout, or manual equivalent, for a consignment of goods which has been given Customs release.

Relevant goods
Excise goods on which the duty has not been paid (excluding hydrocarbon oils).

Relevant revenue trader
An authorised warehouse keeper, registered owner or duty representative.

Remote transit shed
An approved place situated within the boundaries of the appointed area of an approved airport, but outside the HM Revenue & Customs approved area where non-European Union goods may be held until they are assigned to a Customs approved treatment or use.

Removal
Goods removed with HM Revenue & Customs permission from approved inland or frontier premises under New Export System.

Removal authority
A release note that is produced when a request has been made for goods in transit or for goods being removed to another shed or another airport.

Removal document
Either single administrative document (SAD) copy three, approved commercial document, laser printed or approved privately printed versions of the SAD.

Removed
The term includes goods dispatched to another member state of the European Union (EU) and goods exported to a destination outside the EU.

Restricted goods
Goods needing a licence or certificate before they can be imported into, or exported from, the UK.

Restrictions and sanctions
Regimes and rulings under which licences or certificates are issued on goods imported into or exported from the UK.

Returned goods relief (RGR)
A system of duty relief for goods previously exported from the European Union and re-imported in the same state as at export.

Revenue trader
A person importing, exporting, producing, handling, processing, packaging, transporting or dealing in goods chargeable with excise duty.

Rural Payments Agency (RPA)
Agency with responsibility for issuing agricultural licences, collecting Common Agricultural Policy (CAP) charges and paying CAP refunds. The RPA was previously known as the Intervention Board Executive Agency, the Intervention Board for Agricultural Products or simply as the Intervention Board.

Sea waybill
A waybill that covers both domestic and international transportation of goods to a specified destination by sea. This is a non-negotiable instrument of sea transport that serves as a receipt for the shipper, indicating that the carrier has accepted the goods listed and obligates itself to carry the consignment to the port of destination according to specified conditions.

Secondary compensating products (SCP)
A product which is a necessary by-product of the processing of goods imported under inward processing relief. Secondary compensating products are not regarded as waste or scrap.

Shared secrets
An additional level of security for online services. For example, if an agent or client forgets their
user ID or password and calls the Helpdesk, they will be asked their shared secrets for identification purposes. An agent will be asked to enter these the first time they transact online using the service.

Shed identity
A three-letter code that provides a unique identity for a transit shed located at a Cargo Community System airport.

Simplified Administrative Accompanying Document (SAAD)
A control document for duty paid goods moving between European Union member states.

Simplified clearance procedure (SCP)
A procedure under which exporters of goods may submit an abbreviated Customs pre-entry or an approved commercial document at the time of export. Full statistical information must be provided after the goods are exported.

Simplified declaration procedure (SDP)
Requires a two-stage declaration to the Customs Handling of Import and Export Freight system. The first stage is the provision of brief details of the consignment against which Customs clearance is given. The second stage requires the submission of a full supplementary declaration within a specified period. The SDP is only available under the New Export System.

Simplified declaration warehouse (SDW)
A supplementary declaration submitted for goods removed from a warehouse under Customs freight simplified procedure arrangements.

Simplified frontier declaration (SFD)
A Customs declaration for goods imported under the Customs freight simplified procedure arrangements. A simplified frontier declaration (SFD) contains a minimum amount of information and is submitted at the frontier. Presentation of an SFD enables clearance at the frontier or removal to local clearance procedure.

Simplified procedure values (SPV)
A special system for valuing certain fresh fruit and vegetables.

Single Administrative Document (SAD)
A multi-purpose Customs document designed to simplify and harmonise customs information requirements within the European Union (EU). The full form of the single administrative document (SAD) is an eight-part document. It is also available in shorter forms suitable for use in particular applications. There are also electronic equivalents of the SAD for computer input purposes. Also known as the C88, this document must be completed for all exports, imports and goods transiting the EU.

Single European Declaration (SED)
The European Union form used to declare imported goods to Customs.

Single market
Measures brought into force by the European Union, creating an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured. These required important changes to the way VAT and some excise duties are charged and accounted for.

SITPRO
Public body which aims to help businesses trade more effectively across national borders and cut the red tape associated with international trade.

Special territories
Countries or areas that are effectively part of the Customs territory of the European Union but not part of the fiscal (excise duty and VAT) territory. Goods imported from these territories are liable to VAT and excise duty (if appropriate) unless they are eligible for a relief. These territories are the Aland Islands, the Canary Islands, the Channel Islands, French Guiana, Guadeloupe, Martinique, Mount Athos and Reunion.

Specific duty
Duty based on a unit quantity (for example litre or kilogram) of the imported goods.

Standard exchange system (SES)
The SES is a variant of outward processing relief, which allows duty relief to be granted on goods imported as replacements for faulty goods which have been exported from the community for repair. Traders may import replacements before the faulty goods are exported, if they are authorised to use SES with prior importation.

Standard import values (SIV)
A special system for valuing certain fresh fruit and vegetables at certain times of the year, when the entry price system is in force. SIVs do not operate concurrently with simplified procedure values.

Standard industrial classification (SIC)
Standard numerical code used by the UK government to classify products and services.

Standard international trade classification (SITC)
Standard numerical code system developed by the United Nations to classify commodities used in international trade.

Standard shipping note (SSN)
Document completed by the exporter which tells destination ports and container depots and ports how the goods should be handled. A dangerous goods note must also be sent if the goods are classified as dangerous or hazardous.

Supplementary declaration (SD)
Another name used to describe a post-shipment declaration. Under the New Export System it is an electronic message sent to the Customs Handling of Import and Export Freight system to declare statistical and control information for all consignments exported under either the local clearance procedure or the simplified declaration procedure.

System for exchange of excise data (SEED)
A European Union wide database of tax warehouses and registered traders.

TARIC codes
A comprehensive set of commodity codes used by HM Revenue & Customs for import and export purposes.

Tariff quota (TQ)
A form of European Commission preference under which limited amounts of specified goods may be admitted to free circulation at reduced or nil rates of duty and/or Common Agricultural Policy levy within a given period. The limit may be expressed in units of weight, volume, quantity or value. Once a quota has been exhausted, the commodity may still be imported, but duty or levy must be charged at the non-quota rate.

Tariff quota serial number (TQSN)
The specific number given to each separate Tariff quota to allow claims to each quota to be readily identified.

Tax warehouse
A warehouse authorised by HM Revenue & Customs for the deposit, without payment of duty, of goods liable to excise duty. There are special requirements for premises for the storage of oil.

Taxable person
Importers who are registered for VAT and are re-importing goods in the course of their business.

Temporary duty suspensions
Designed to allow European Union (EU) manufacturing and processing industries to compete on equal terms with non-EU producers of finished products. Import duties on components or raw materials intended for further processing are partially or completely suspended. This is providing that the goods are either not available, or not available in sufficient quantities within the EU.

Temporary importation (TI)
A relief for goods imported to the European Union for certain purposes, or under certain conditions, and which will then be re-exported.

The Tariff
The Integrated Tariff of the United Kingdom. This sets out information about Customs procedures for the import, export and transit of goods. It also includes details of how goods are classified for Customs purposes and the rates of duty and VAT which apply to them.

Third country
Any country or territory which is not part of the European Union.

Throughput level
The quantity of goods passing through a warehouse.

Tobacco products
These products include cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, and chewing tobacco, which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco. Tobacco products are liable to excise duty which is generally based on the quantity or weight of the goods. Cigarettes are also liable to a duty based on the value of the goods that is known as the "ad valorem component" of the duty.

Tobacco Products Duty (TPD)
An excise duty chargeable on tobacco products.

Trade facility warehouse
Approval is restricted to the specific needs of an export shop. The qualifying criteria of a general storage and distribution warehouse is not required for this type of warehouse.

Trademark
A registered name or logo that is protected by law. Must be registered with the UK Intellectual Property Office.

Trader's Unique Reference Number (TURN)
Used to identify an importer numerically. It is normally based on the trader's VAT registration number, with a three digit extension.

Transfer Freight Manifest (TFM)
A removal authority for airfreight consignments which are to be transferred from one transit shed to another before going to the final destination.

Transhipment
A movement where the goods are imported and exported within the confines of a UK airport or port in the course of a movement which started and will end outside of the UK.

Transit
The movement of goods from one European Union member state to another without the need to "enter" them to a Customs procedure.

Transit shed
A place approved by HM Revenue & Customs for the deposit of imported goods that have not been assigned to a Customs approved treatment or use and/or the temporary deposit of goods intended for export.

Transports Internationaux Routiers (TIR)
International system that allows goods to be packed in a container under Customs inspection at the point of origin. The container can then pass across all national frontiers without being opened by Customs officers.

Triangulation
Triangulation is the term used to describe a chain of supplies of goods involving three parties in three different countries. But, instead of the goods physically passing from one to the other, they are delivered directly from the first to the last party in the chain.

UK Trade & Investment
An organisation responsible for promoting the development of UK exports and encouraging foreign companies to invest in the UK.

UK transit
A procedure for moving goods under Customs control when import or export formalities are carried out away from the place of importation or exportation, and the movement does not involve another European Union member state. Also know as national transit.

Union Internationale des Transports Routiers (IRU)
An international trade organisation for the road transport industry.

Unique consignment reference (UCR)
A reference, allocated by the Customs freight simplified procedures authorised trader to each import or export consignment, which can be used to trace the consignment through all the trader's records.

United Nations (UN)
An international organisation that acts as a forum for discussion and regulates international relations. Head offices are in Geneva and New York.

United Nations Conference on Trade and Development (UNCTAD)
The main arm of the United Nations General Assembly dealing with trade, investment and development issues.

Value added tax (VAT)
In the context of international trade, VAT is generally payable on all imports at the same rate that would apply to the product or service if supplied in the UK. Most exports are zero-rated for VAT.

VAT And Duties Tribunal
An independent body that provides a method of dealing with disputes concerning VAT, and both Customs and excise duties.

Warehouse
A place approved by HM Revenue & Customs for the storage of goods without the payment of certain duties or taxes which would normally be due on those goods. The main types of warehouse are Customs warehouses, excise warehouses and Customs and excise warehouses.

Warehoused goods
Goods placed under the Customs warehousing arrangements.

World Trade Organisation (WTO)
Inter-governmental organisation set up in 1995 to negotiate and administer trade agreements, handle trade disputes and monitor national trade policies.