Glossary of terms and abbreviations

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A

Term	Description
Active Means of Transport	In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
AD	See 'Anti-Dumping Duty'
ADD	See 'Anti-Dumping Duty'
Additions and Deductions	Additions and deductions are amounts which need to be added to or deducted from the goods price to calculate the customs value of the goods. There are a set of codes that identify the different types of additions and deductions. For more information click here.
ADS	Airline Delivery Schedule An ADS is a document produced by a freight forwarder when an export shipment or consolidation is finalised. It is presented to the carrier when export goods are delivered to the frontier. It shows the relationship between the MUCR (Master Unique Consignment Reference) of the shipment/consolidation and all the associated DUCRs (Declaration Unique Consignment References).
AEO	Authorised Economic Operator Authorised Economic Operator status is an internationally recognised quality mark that shows a business's role in the international supply chain is secure and has customs control procedures that meet Authorised Economic Operator standards and criteria. The scheme is available to any business which is involved in the international supply chain and which carries out customs related activities. Benefits include a faster application process for customs simplifications and authorisations and a lower risk score which may reduce the number of checks customs carry out on documents and goods. For more information click here.
AI Statement Code	Additional Information Statement Code This is a 5 character code that is sometimes entered into import and export declarations and provides additional information about goods. For more information click here.
Air Waybill (AWB)	There are two types of Air Waybills (AWBs) - Master and House. A Master Air Waybill (MAWB) is a document issued by an air cargo carrier and represents the contract of carriage, as specified by the carrier, between the shipper (which could be the freight forwarder or the exporter) and the carrier. It is also a receipt for the goods being shipped. A House Air Waybill (HAWB) is a document issued by a freight forwarder to the exporter (the consignor/sender) and represents the contract of carriage between them. It is also a receipt for the goods being shipped. Because a freight forwarder can move multiple shipments of goods in a consolidation (represented by one Master Airway Bill), one consolidation may have multiple shipments (represented by multiple House Air Waybills) included in it. Therefore, many House Air Waybills can be attached to one Master Air Waybill.
ALVS	Automatic Licence Verification System ALVS is a Defra system that allows the Rural Payments Agency (RPA), the Animal and Plant Health Agency (APHA) and the Port Health Authorities (PHA) to pass their decision notifications captured on PEACH or TRACES (as a result of risk assessment or inspection decisions) to HMRC electronically.
ASM	Agency Sector Management (UK) Ltd We are ASM (UK) Ltd, offering freight forwarders the high performance customs clearance software, Sequoia. ASM also provides representation for freight forwarders in the freight forwarding industry. For more information click here.
Anti-Dumping Duty	Anti-dumping duty (AD or ADD) is an import duty charged in addition to normal customs duty. Dumping occurs when a foreign manufacturer imports goods into the UK and sells them at a lower price than they would sell them in their home country. This could cause injury to UK manufacturers who would not be able to compete with their prices. The UK manufacturers could then potentially close, new UK manufacturers would find it difficult to get established and, without competition, the foreign manufacturers could eventually raise the price of the goods at will. To counter this, the UK government imposes an anti-dumping duty on the import of these goods, ensuring a level playing field for the imported and domestic goods, and bridging the gap back to fair market value. For more information click here.
APHA	Animal and Plant Health Agency The APHA is an executive agency of the Department for Environment, Food & Rural Affairs (Defra), and also works on behalf of the Scottish Government and Welsh Government. APHA works to safeguard animal and plant health for the benefit of people, the environment and the economy. For more information click here.
API	Application Program Interface An API is a software interface that allows two or more computer programs to connect, allowing them to communicate and work with each other.
Authorised Use	Authorised Use relief can reduce trader payments when they import goods for a specific use. This can include repairs, maintenance or processing. For more information click here.
AWB	See 'Air Waybill'

B

Term	Description
Badge	A 'badge' is an electronic login that a customs agent is required to have for each inventory linked port that they intend to clear at. Without a badge the agent will not be able to access the inventory or present declarations. Badges are issued by a CSP.
Back-to-Back Shipment	A 'back-to-back shipment' is when goods are shipped using an airline air waybill, usually consigned from the forwarder at origin to his/her representative at destination. A house air waybill is also issued (by the forwarder), covering the same goods, consigned from the shipper of the goods to the intended recipient (consignee). In these circumstances, the carrier at destination would make the goods available to the forwarder at destination. The forwarder would then make arrangements to make the goods available to the ultimate consignee named on the house air waybill.
BAF	Bunker Adjustment Factor The term 'bunker' dates back to when steam ships were powered by coal and the fuel was stored in 'coal bunkers'. Today, instead of coal bunkers, ships have oil fuel tanks that are still referred to as 'bunkers'. Global oil prices can go up and down dramatically and because ships use a lot of oil, ocean carriers need to build this cost volatility into their prices by charging a BAF (Bunker Adjustment Factor) on all shipments.
Basic Shipment	A 'basic shipment' (also known as a 'simple shipment') is when goods are shipped using an airline air waybill, consigned from the shipper of the goods to the intended recipient (consignee). These are the only goods consigned on this air waybill. In these circumstances, the carrier at destination would make the goods available to the ultimate consignee named on the air waybill.
BCP	Border Control Post A Border Control Post (BCP) is a border inspection facility where goods first arrive into a country.
BI	Bond Interchange An old term describing the customs process of moving import goods from one shed (temporary storage location) to another at the same port or airport. This process is now known as an Inter Shed Removal (ISR).
BIFA	The British International Freight Association. For more information click here.
Bill of Lading	A Bill of Lading (or BOL) is used in ocean transportation and is a document issued by an ocean carrier acknowledging the receipt of goods for shipment. As well as being a receipt, a Bill of Lading also acts as a legal contract of carriage and contains terms and details of a shipment. If the BOL is marked as 'negotiable' then it also acts as a 'document of title' of the goods. This means that whoever is in possession of the BOL legally owns the goods and the BOL can be used to transfer ownership of the goods to another party when necessary. If a Bill of Lading is marked as 'non negotiable' (sometimes called a Straight Bill of Lading) then ownership of the goods belongs solely to whoever is named as the consignee on the BOL and cannot be transferred. A clean Bill of Lading is signed by a carrier who, after inspection, guarantees that the goods received and placed on a vessel are in good condition with no apparent damage or defects. A House Bill of Lading is a document issued by a freight forwarder to the exporter (the consignor/sender) and represents the contract of carriage between them. It is also a receipt for the goods being shipped. A Master Bill of Lading is a document issued by a carrier and represents the contract of carriage, as specified by the carrier, between the shipper (which could be the freight forwarder or the exporter) and the carrier. It is also a receipt for the goods being shipped. Because a freight forwarder can ship multiple shipments of goods in a consolidation (represented by one Master Bill of Lading), one consolidation may have multiple shipments (represented by multiple House Bills of Lading) included in it. Therefore, many House Bills of Lading can be attached to one Master Bill of Lading.
BIRDS	Bulk Import Reduced Data Set Bulk Import Reduced Data Set (or Bulk Clearance) allows traders to declare two or more low value consignments in a single declaration when importing goods to the UK. For more information click here.
BOL	See 'Bill of Lading'
Bonded Warehouse	A bonded warehouse is a secure space in which goods liable to import duty and VAT are stored. Customs duty and VAT payments on these items are deferred until the goods are sold or removed from the bonded warehouse. A 'wet' bond is a warehouse that stores goods that would be subject to excise (wines, beers, spirits, tobacco etc) and a 'dry' bond is a warehouse that is used to hold general goods.
Border	The line separating two countries.
Border Control	Border controls are measures taken by governments to monitor and regulate the movement of people, animals and goods across land, air and maritime borders. Border control measures serve a variety of purposes, ranging from enforcing customs, sanitary and phytosanitary, or biosecurity regulations to restricting migration.
Border Force	Border Force is the law enforcement command within the Home Office. They secure the UK border by carrying out immigration and customs controls for people and goods entering the UK. For more information click here.
Brexit	Brexit was the withdrawl of the UK from the European Union on the 31st January 2020. For more information click here and here.
Bunker	The term 'bunker' dates back to when steam ships were powered by coal and the fuel was stored in 'coal bunkers'. Today, instead of coal bunkers, ships have oil fuel tanks that are still referred to as 'bunkers'. Global oil prices can go up and down dramatically and because ships use a lot of oil, ocean carriers need to build this cost volatility into their prices by charging a BAF (Bunker Adjustment Factor) on all shipments.

C

Term	Description
C21	C21 is the HMRC reference of the form historically completed for a Customs Clearance Request (CCR/ICR/ECR). A Customs Clearance Request is a request for the release of goods from an inventory-linked location (port or airport) that does not require a formal customs declaration. It facilitates the clearance of computerised inventory control records. For more information click here.
C88	See 'SAD'
CAC	Commodity Additional Code A code sometimes required in addition to a Commodity Code when completing import or export declarations (or customs clearance requests). For more information click here.
CAP	Common Agricultural Policy Certain basic and processed products in the agricultural sector are subject to customs duties and other charges under the Common Agricultural Policy (CAP) of the UK and EU. For more information click here.
Cargo	Goods carried on a ship, aircraft or motor vehicle.
Cargo-IMP	Cargo Interchange Message Procedures Cargo-IMP is an EDI standard for automated cargo data exchange between airlines and other parties. Messages include air waybill data, flight manifest data, customs data, surface transportation data and more.
Carriage	The movement of goods from one place to another.
Carrier	Carriers are transportation providers who transport goods. Some examples are trucking companies, shipping lines and airlines that physically move shipments.
CASS	Cargo Accounts Settlement Systems Cargo Accounts Settlement Systems (CASS) is designed to simplify the billing and settling of accounts between airlines and freight forwarders. It operates through CASSLink, an advanced, global, web-enabled, e-billing solution. For more information click here.
CCG	Customs Comprehensive Guarantee You may need an individual guarantee or a customs comprehensive guarantee to enter goods into a customs special procedure and defer duty. A customs guarantee is an agreement to cover customs debt that has either already arisen (known as actual debt) or that will arise from certain customs special procedures (known as potential debt). For more information click here.
CCS-UK	Cargo Community System UK CCS-UK is a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of goods in temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and CCS-UK is one of them. CCS-UK is used for air cargo exports and imports at most UK airports. To use CCS-UK, subscribe to it on the CCS-UK website and purchase a 'badge' (an electronic login) which will give access to their system.
CCS-UK User Group	The CCS-UK User Group was formed to represent the interests of the CCS-UK community. It's Board comprises representatives from each of the major user sectors: freight forwarders, airlines and transit shed operators. CCS-UK User Group works closely with BT, the operator of CCS-UK, to provide hands-on advice and input on the air cargo industry and it's ever-changing technical requirements. It identifies significant new factors such as evolving regulation and changing international trade scenarios, and defines the necessary changes and enhancements to the system. Once solutions are developed, it then works with BT and the CCS-UK community to test and refine these enhancements. CCS-UK User Group also plays a vital lobbying role with HMRC, Border Force, Government and fellow tradeca bodies to ensure that all new procedures and regulation take full and proper account of the air cargo community's needs and interests.
CDS	Customs Declaration Service CDS is the new national computer system for HMRC that will eventually replace CHIEF. CDS enables import and export declarations to be made and processed electronically. For more information click here.
CFR	Cost and Freight CFR is a trade Incoterm that applies only to transport by sea or inland waterway. It determines that a seller must transport goods by sea to a destination port and provide the buyer with the documents necessary to pick up the goods at the destination. If the buyer and seller agree to include cost and freight in their transaction then the seller is not responsible for securing insurance for the cargo for damage or loss during transportation.
CFSP (also known as SCDP)	Customs Freight Simplified Procedures (also known as Simplified Customs Declaration Procedures) Customs Freight Simplified Procedures (CFSP) (also known as Simplified Customs Declaration Procedures (SCDP)) are alternative customs procedures designed to get goods through a border as speedily as possible by allowing the submission of a simplified customs declaration at the border, rather than a fully detailed declaration. By the 4th working day of the month following the submission of the simplified declaration, a supplementary declaration with the full financial and statistical details of the import must be submitted to HMRC and the import duties must be paid. This allows businesses more time to gather and submit accurate information to HMRC and more time to pay import duties. For more information click here. There are two types of CFSP procedures - EIDR (Entry In Declarant's Records) and SDP (Simplified Declaration Procedure).
Charge Code	Charge Codes are unique codes used in billing, accounting, bookkeeping, and invoicing processes to categorize and track specific transactions or charges. These codes are usually alphanumeric combinations assigned to individual items, goods, services, or activities. They can ensure accurate invoicing, enabling charges to be easily reviewed and reconciled.
CHED	Common Health Entry Document A CHED must be presented at a border control post in order to carry out security checks on products of animal origin, products of plant origin, feed and food products, and animals.
CHIEF	The Customs Handling of Import and Export Freight (CHIEF) system is the national computer system for HMRC CHIEF records the movement of goods by land, air and sea. It allows importers, exporters and freight forwarders to complete customs formalities electronically and automatically checks for entry errors. It connects with five Community System Providers (CSPs) which are independent electronic trade systems that directly serve hundreds of carriers, transit sheds and freight forwarders to record and track the movement of goods within ports and airports, enabling them to operate more efficiently. CHIEF is also part of HM Revenue & Customs (HMRC) risk assessment process and as such identifies which consignments or which goods within a consignment will need to be physically examined or their documentation examined. This gives legitimate goods and those deemed to be a low-level risk faster passage when they are directly imported from third countries or directly exported to them from the UK. For more information click here.
CIF	Cost, Insurance and Freight CIF is a trade Incoterm that applies only to transport by sea or inland waterway. It determines that a seller must pay to insure and transport goods to the buyers destination port.
CIP	Carriage and Insurance Paid To CIP is a trade Incoterm that determines that a seller must pay for freight and insurance to deliver goods to a seller-appointed party at an agreed location.
CMR	Convention of the Contract for the International Carriage of Goods by Road (or Convention Relative au Contrat de Transport International de Marchandises par Route) A CMR note (road consignment note) is a standard contract used by companies who want to use a provider to transport goods internationally by road. A CMR note confirms that the haulage company has received the goods and has a contract from the supplier to carry them. You must have a CMR note on all international journeys if you are carrying goods on a commercial basis. For more information click here.
CNOR	See 'Consignor'
CNEE	See 'Consignee'
CNS	Community Network Services CNS is a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of temporary storage facilities at inventory linked ports and airports . There are five CSPs in the UK that cover a variety of inventory linked ports and airports and CNS is one of them. CNS's inventory control system is called Compass. Compass by CNS mainly covers maritime container and RoRo traffic for various UK seaports and ETSFs as well as some airports and couriers. To use Compass, subscribe to it on the CNS website and purchase a 'badge' (an electronic login) which will give access to their system.
Commercial Goods	Commercial goods are goods which are exported or imported for a commercial purpose by a business customer and not goods intended for the personal use of the customer.
CoO	Certificate of Origin A Certificate of Origin is a document that verifies a product's country of origin. It states where the product was produced, manufactured or processed. It is usually required by a country's customs authority as part of the clearance process when importing.
Commodity Code	A numerical code that classifies goods. For more information click here.
Common Transit Convention (CTC)	Common Transit Convention (CTC)
Common Transit Procedure	Common Transit Procedure is a way of moving goods into, through or out of the UK to other common transit countries. It lets you move your goods quickly through other common transit territories without the need to do multiple declarations. For more information click here.
Community Handling Codes	Special Handling codes, present in the air waybill data, that are relevant to the inventory record on which they appear. For example, PER (Perishable Cargo), HAZ (Hazardous Goods) etc.
Compass	Compass is an approved electronic inventory control computer system by Community Network Services (CNS), a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for (HMRC) and electronically monitors and processes the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and CNS is one of them. Compass by CNS mainly covers maritime container and RoRo traffic for various UK seaports and ETSFs as well as some airports and couriers. To use Compass, subscribe to it on the CNS website and pay for a 'badge' (an electronic login) which will give access to their system.
Consignor (CNOR)	The person or company who sends or delivers an export or import of goods. They are the sender.
Consignee (CNEE)	The person or company to whom an export or import of goods are sent or delivered to. They are the receiver.
Consignment	A consignment is a quantity of goods sent by a consignor (the sender) to be delivered to the consignee (the receiver).
Consignment note	When hazardous waste is moved it must be accompanied by correctly completed paperwork called a consignment note. For more information click here.
Consolidation	A consolidation is several small shipments that are all being sent to the same location bundled, or consolidated into a single shipment, and then shipped together to their destination.
Container	A shipping container is a strong metal box that is used to transport goods from place to place. For more information click here.
Container Port	A container port or container terminal is a facility where cargo containers are transshipped between different transport vehicles, for onward transportation. The transshipment may be between container ships and land vehicles, for example trains or trucks, in which case the terminal is described as a maritime container port. Alternatively, the transshipment may be between land vehicles, typically between train and truck, in which case the terminal is described as an inland container port. Both and inland container ports usually provide storage facilities for both loaded and empty containers. Loaded containers are stored for relatively short periods, whilst waiting for onward transportation, whilst unloaded containers may be stored for longer periods awaiting their next use. Containers are normally stacked for storage, and the resulting stores are known as container stacks. For more information click here.
Container Ship	A container ship is a cargo ship that carries all of it's load in truck-sized intermodal containers in a technique called containerisation.
Contract of Carriage	A contract of carriage is a written agreement that one party will move cargo to a particular destination on behalf of another party.
Controlled goods	Controlled goods are a wide range of items such as alcohol and tobacco which are subject to excise duty. They are also goods that need a licence to import or export such as firearms, rough diamonds, fishery products and some types of fertiliser, plants and medicines. Goods subject to sanctions are also controlled goods.
COC	Certificate of Conformity (COC) A Certificate of Conformity or inspection certificate proves that goods meet the standards laid down by the destination country's authorities.
Countervailing Duty	Countervailing duty (CVD) is an import duty charged in addition to normal customs duty. Foreign governments can sometimes provide assistance and/ or subsidies to their local manufacturers, such as tax breaks, that enable them to sell their goods cheaper than UK manufacturers. The foreign manufacturers are then able to sell their goods into the UK at less than fair market value. This could cause injury to the UK manufacturers who cannot compete with their prices. The UK manufacturers could then potentially close and without competition, the foreign manufacturers could eventually raise the price of the goods at will. To counter this, the UK government imposes a countervailing duty on the import of these goods, ensuring a level playing field for the imported and UK goods, and bridging the gap back to fair market value. For more information click here.
CP	Control Point Control Point Control Points (CPs) are inland inspection facilities where SPS checks of plants and plant products can take place under customs supervision. CPs have the same function as a BCP, providing the first line of control in maintaining UK biosecurity.
CPC	Customs Procedure Code (CPC) This is a pre-defined HMRC code that identifies a reason for import or export, expressed as either a seven digit number or a six digit number and one letter. It describes the purpose of a shipment which in turn directly determines how the shipment is processed and ultimately if, how, when and from whom duties and taxes are collected. For import customs procedures codes click here. For export customs procedures codes click here.
CPT	Carriage Paid To CPT is a trade Incoterm that determines that a seller must be responsible for the costs of transporting goods, including insurance, until they are delivered to a carrier. At that point the buyer will assume responsibility for the goods.
Credit Note	A credit note is a document sent to a buyer by a seller stating that a credit has been added to the buyer's account for goods returned, or to correct a mistake. The buyer may then use the credit note to make new purchases or to offset any outstanding balances.
CRM	Sequoia's CRM (Customer Relationship Manager) module can store information about the companies/ accounts that you interact with, such as supplier, customer, client and invoicee information. CRM can significantly reduce the time and manual effort involved in completing declarations, as Sequoia can complete them automatically using this stored account information. Information stored in CRM can also be used to automatically generate invoices and reports.
CSD	Consignment Security Declaration (CSD) A CSD is a document that details how regulated cargo has been transported, handled, and secured along the entire supply chain. IATA developed the document to create a universal standard for exchanging and archiving security information. The document can be audited by regulators at any point in the transportation process.
CSE	Customs Supervised Exports (CSE) CSE is a national export declaration facilitation introduced by HMRC in 2016 to replace Export LCP authorisations. Customs Supervised Export (CSE) is a national application of the legal requirements that goods must be under customs control and supervision at the time they are placed under the export procedure. For more information click here.
CSP	Community Systems Provider A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of goods through temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports. These are: 1) CNS (system name Compass) - used mainly for maritime container and Roll-on-Roll-off (RoRo) traffic for various UK seaports and ETSFs as well as some airports and couriers. 2) CCS-UK- used for air cargo exports and imports at most UK airports. 3) MCP (system name Destin8) - used for maritime container and Roll-on-Roll-off (RoRo) traffic at over 100 UK seaports. 4) Descartes (system name Pentant) - used for road, air and ocean imports and Roll-on-Roll-off (RoRo) shipments at Dover and a variety of smaller ports. 5) DHL Aviation- used by DHL for their own air shipments. To get access to a CSP, subscribe to it on their website and purchase a 'badge' (an electronic login) which will give access to their system.
CTC	Community Transit Convention (CTC)
CT Status	Community Transit Status
Customs	Customs is an authority or agency in a country responsible for collecting tariffs and for controlling and monitoring the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. Traditionally, customs has charged customs duties, tariffs and other taxes on imports and exports. In recent decades the views on the functions of customs have considerably expanded and now covers three basic issues: taxation, security and trade facilitation. Each country has it's own laws and regulations for the import and exports of goods into and out of a country, enforced by their respective customs authorities. The import/export of some goods may be restricted or forbidden entirely. A wide range of penalties are faced by those who break these laws.
Customs Agent	Customs agents facilitate a professional service between HMRC and importers/ exporters. They have an in depth understanding of customs rules and regulations and are therefore able to offer assistance and expertise to importers/ exporters.
Customs Clearance	Customs Clearance is a compulsory process for any goods entering or leaving a country. It requires the submission of various export and import documentation as well as the payment of duties, VAT and any additional costs such as storage and testing by customs officers. Customs officers will check documentation and sometimes inspect goods and, once this has been done successfully, goods are 'cleared' to move through customs so they can enter the importing country.
Customs Clearance Request	A Customs Clearance Request is a request for the release of goods from an inventory-linked location (port or airport). It facilitates the clearance of computerised inventory control records. You can use form C21 to make this request. For more information click here.
Customs Declaration	See 'Declaration'
Customs Duty	Customs duty is a tax charged on exported or imported goods. It is calculated as a percentage of the total value of the goods, which includes both the price paid for the goods themselves and any costs incurred by postage, packing, and insurance.
Customs Procedure	A customs procedure (or a customs treatment) can be any of the following procedures under which goods may be placed: - release for free circulation - special procedures such as transit (which includes external and internal transit), storage (which includes customs warehousing and free zones, specific use (which includes temporary admission and end-use) and processing (which includes inward and outward processing) - export
Customs Procedure Code (CPC)	This is a pre-defined HMRC code that identifies a reason for import or export, expressed as either a seven digit number or a six digit number and one letter. It describes the purpose of a shipment which in turn directly determines how the shipment is processed and ultimately if, how, when and from whom duties and taxes are collected. For import customs procedures codes click here. For export customs procedures codes click here.
Customs Treatment	See 'Customs Procedure'
Customs Warehousing Procedure	Goods can be stored in a customs controlled warehouse when they are imported from outside of the UK to delay paying import duties and taxes. This is called Customs Warehousing Procedures. Duty and import VAT will only be paid when the goods are removed from the customs warehouse. For more information click here.
CVD	See 'Countervailing Duty'

D

Term	Description
DAN	Deferment account number (DAN)
DAP	Delivery At Place DAP is a trade Incoterm that determines that a seller agrees to pay all costs and suffers all potential losses of moving goods to a specific location. Once the goods have arrived at the location the buyer takes responsibility for them and pays all import duties and taxes.
DDP	Delivery Duty Paid DDP is a trade Incoterm that determines that the seller assumes all the responsibility, risk and costs associated with transporting the goods until the buyer receives or transfers them at the destination port.
Declare	When importing or exporting goods, an importer or exporter must 'declare' them to customs by making a customs declaration. A customs declaration is an official document that lists details of the goods and enables customs to monitor, inspect, track and tax what is coming into or out of a country.
Declarant	A person who makes an import or export declaration or on whose behalf it is made is known as the 'declarant'. This is usually the exporter or the importer. The declarant takes responsibility for the truth and accuracy of the declaration and for all customs obligations and duty liabilities.
Declaration	A customs declaration is an official document that lists details of goods that are being imported or exported. In legal terms, a customs declaration is the act whereby a person indicates the wish to place goods under a given customs procedure. Customs declarations are legally-required forms which are used to accompany goods that are entering or leaving a country.
Deconsolidation	Deconsolidation is the process whereby a large shipment is divided up into smaller shipments.
Defra	Department for Environment, Food and Rural Affairs The Department for Environment, Food and Rural Affairs (Defra) is a department of HMRC responsible for environmental protection, food production and standards, agriculture, fisheries and rural communities in the United Kingdom. For more information click here.
Demurrage and Detention	Shipping lines provide containers to their customers to transport their goods called 'carrier owned containers (COCs)'. If a customer does not return these containers within the agreed time they will be charged 'demurrage and detention' fees. A 'demurrage charge' will be made for the delayed use of a container within a terminal and begins if the full container is not moved out of the terminal to be unpacked on time. A 'detention charge' will be made for the delayed use of the container outside a terminal and begins if the container is not returned empty to the shipping line on time.
DEP	Designated Export Place A Designated Export Place (DEP) is a place approved by HMRC where export consignments can be consolidated and presented to customs inland for clearance. This allows customs checks to be completed on goods before they are removed to the port or airport for export. For more information click here.
Descartes	Descartes is a customs approved Community System Provider (CSP). A CSP provides electronic inventory computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and Descartes is one of them. Descartes's inventory control computer system is called Pentant. Pentant by Descartes is used mainly for road, air and ocean imports and Roll-on-Roll-off (RoRo) shipments at Dover and a variety of smaller ports. To use Pentant, subscribe to it on the Descartes website and pay for a 'badge' (an electronic login) which will give access to their system.
Destin8	Destin8 is an approved electronic inventory control computer system by Maritime Cargo Processing (MCP), a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and MCP is one of them. Destin8 by MCP is used for maritime container and Roll-on-Roll-off (RoRo) traffic at over 100 UK seaports. To use Destin8, subscribe to it on the MCP website and pay for a 'badge' (an electronic login) which will give access to their system.
DFT	Department for Transport The DFT works with agencies and partners to support the transport network that helps the UK's businesses and gets people and goods travelling around the country. It plans and invests in transport infrastructure to keep the UK on the move. For more information click here.
DG Cert	Dangerous Goods Certificate A Dangerous Goods Certificate is a document that must accompany hazardous goods during transit. For more information click here.
DHL Aviation	DHL-Aviation is a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitors and processes the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and DHL-Aviation is one of them. DHL-Aviation is used by DHL for their own air shipments. To use DHL-Aviation, subscribe to it on the DHL-Aviation website and pay for a 'badge' (an electronic login) which will give access to their system.
DIT	The Department for International Trade (DIT) The DIT helps businesses export and grow into global markets. It also helps overseas companies locate and grow in the UK. For more information click here.
Document of Title	A document that proves ownership or control and possession of goods. A person in possession of a document of title can receive, hold, sell or otherwise dispose of the document and the goods it covers.
DPU	Delivery At Place Unloaded DPU is a trade Incoterm that determines that the seller is responsible for arranging carriage and for delivering the goods and unloading them at a specified place. Risk transfers from seller to buyer once the goods have been unloaded. The buyer is responsible for import clearance and any import duties or local taxes.
Direct Export	A direct export occurs when the complete transaction from supply to export is under the control of the UK supplier or owner of the goods. The location of the customer is not a relevant factor provided the goods are exported under the control of the supplier. For more information click here.
Dry Bond	A bonded warehouse is a secure space in which goods liable to import duty and VAT are stored. Customs duty and VAT payments on these items are deferred until the goods are sold or removed from the bonded warehouse. A 'wet' bond is a warehouse that stores goods that would be subject to excise (wines, beers, spirits, tobacco etc) and a 'dry' bond is a warehouse that is used to hold general goods.
DUCR	Declaration Unique Consignment Reference A DUCR is a 35 character main reference allocated by a trader to an import or export consignment of goods and entered on relevant customs declarations. For more information click here.
Duty	Duty is a tax charged on exported or imported goods. An example is 'Customs Duty'.

E

Term	Description
EAD	Export Accompanying Document
ECR	Export Clearance Request An Export Clearance Request (also referred to as a C21 clearance) is a request, sent electronically to HMRC, to release export goods that do not require a formal customs declaration.
Economic Operator	An economic operator can be an importer, exporter, freight forwarder or declarant.
EDCS	Electronic Data Capture Service A service provided by HMRC that facilitates the exchange of various EDI messages between traders and government systems (notably CHIEF). EDI messages are electronic versions of documents such as a Bill of Lading or inventory documents.
EDI charges	Electronic Data Interchange fees EDI charges are applied when a freight forwarder organises the exchange of EDI messages to ports/customs or other government systems (notably CHIEF) that need them. EDI messages are electronic versions of documents such as a Bill of Lading or inventory documents.
EDI messages	EDI messages are electronic versions of documents such as a Bill of Lading or inventory documents that can be exchanged between traders and government systems (notably CHIEF).
eDomero	eDomero is an internet based facility that enables those requiring plant health services to apply for these services without the need for paper applications. The services that can be applied for include exporting, plant passporting, potato classification, certification and import licensing. For more information click here.
EEA	European Economic Area The EEA includes EU countries and also Iceland, Liechtenstein and Norway. It allows them to be part of the EU's single market. Switzerland is not an EU or EEA member but is part of the single market. For more information click here.
EFD	Full Export Declaration. For more information click here.
EFTA	European Free Trade Association The European Free Trade Association (EFTA) is an intergovernmental organisation set up for the promotion of free trade and economic integration to the benefit of its four Member States - Iceland, Liechtenstein, Norway and Switzerland - and the benefit of their trading partners around the globe. For more information click here.
EIDR	Entry in Declarant's Records EIDR in a Customs Freight Simplified Procedure (CFSP). Under EIDR, an economic operator may be authorised to declare certain goods to the customs import procedure at their premises or at another approved location. The goods must be at the disposal of the customs authorities when the declaration is lodged. The authorisation may waive the obligation for the goods to be presented to customs. The goods are deemed to have been released at the moment they are entered into the declarant's records. A supplementary declaration, containing the full fiscal and statistical data, is submitted after the goods have been released. There are circumstances when the supplementary declaration may be waived. For more information click here.
ELP	LCP (Local Clearance Procedure) Pre-Shipment Advice. This is a form of simplified export declaration.
EMCS	Excise Movement and Control System (EMCS) is a UK and EU-wide computer system that is used to record duty suspended movements of excise goods taking place within the UK and the EU. For more information click here.
ENO	Entry Number An ENO (or Entry Number) is the CHIEF import or export Entry Reference when a declaration is made in CHIEF.
ENS	Entry Summary Declaration An Entry Summary Declaration (ENS) must be made if goods are being moved into Great Britain, into Northern Ireland from Great Britain, or into Northern Ireland from outside of the EU. For more information click here.
Entry Summary Declaration	See 'ENS'
EORI number	Economic Operators Registration and Identification Number An EORI number is a unique number, allocated by HMRC, to a business that moves goods between Great Britain or the Isle of Man and any other country (including the EU). It begins with the 2-character country code of the issuing country and normally incorporates the VAT number of the business, followed by a 3 digit suffix. For more information click here.
EPU	Entry Processing Unit An EPU is a 3-digit code that identifies the location of an HMRC Entry Processing Unit. Entry Processing Units receive and process import and export declarations. For more information click here.
ERN	Entry Reference Number An ERN is used to identify a customs declaration in CHIEF. It consists of a 3-digit EPU (Entry Processing Unit) number, a 7 character entry reference number and the date of entry. For example 120-235680X-23/11/2022.
ERTS	Enhanced Remote Transit Shed ERTS is no longer a term that is used. It has been replaced by the term 'ETSF'.
ESD	Export Supplementary Declaration
ESP	SDP (Simplified Declaration Procedure) Pre-Shipment Advice. This is a form of simplified export declaration.
ETSF	External Temporary Storage Facility An External Temporary Storage Facility (ETSF) is an approved place situated outside the appointed area of an approved port/airport where chargeable goods may be held until they are assigned to a customs approved treatment or use or re-exported. For more information click here.
EU	European Union The European Union (EU) is an economic and political union of 27 countries. It operates an internal (or single) market which allows free movement of goods, capital, services and people between member states. The EU countries are: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden. For more information click here.
Excise	Excise duty is a tax imposed on certain goods considered to be harmful to public health or to the environment. These goods include alcohol, tobacco and fuel. For more information click here.
Exit Summary Declaration (EXS)	If goods are being moved outside the UK, an 'Exit Summary Declaration (EXS)' will need to be made if safety and security requirements have not been fulfilled with a full customs export declaration. For more information click here.
Export	Exporting means sending goods to another country. An export is an item sent to another country.
Exporter	An exporter is someone who sends goods to another country.
EXS	See 'Exit Summary Declaration (EXS)'
EXW	Ex Works EXW is a trade Incoterm that determines that a seller must make goods available at a specified location and afterwards the buyer will take responsibility for transporting them, including covering all transport costs.

F

Term	Description
Fallback	There may be occasions when CHIEF and CDS (the national computer systems for HMRC) and/or the CSP (the local computerised inventory control systems) are down and unavailable. The procedures which will be introduced in these circumstances are known as 'fallback'. Fallback procedures may involve manual processing of declarations and/or other documents by HMRC. For more information click here.
FAS	Free Alongside Ship FAS is a trade Incoterm that applies only to transport by sea or inland waterway. It determines that a seller must arrange for goods to be delivered next to a specified vessel in a specified declaration.
FCA	Free Carrier FCA is a trade Incoterm that determines that a seller of goods is responsible for the delivery of those goods to a destination (normally an airport or freight terminal) specified by the buyer. Once delivered, the buyer will then take responsibility for the goods for the rest of the journey.
FCL	Full Container Load FCL is a term used in sea freight to describe shipments that consist of a 'full container load' or a shipment that only has one consignee in a single container and is not being shared with other shippers.
FEC	Front End Credibility Check A Front End Credibility Challenge (FEC) is part of the customs declaration validation process. The customs computer system (CDS or CHIEF) identifies declared data that may not be 'credible', for example the value of a commodity does not appear credible for the weight declared. This data is 'challenged' and returned to the declarant. In CHIEF the declarant is required either to confirm that the data is valid or to amend it in order for the declaration to proceed. In CDS the declaration will proceed automatically despite the challenge unless the declarant decides to amend the information.
FHL	An FHL is a message containing an electronic copy of a House Air Waybill and is sometimes used in exports.
FIATA	The International Federation of Freight Forwarders Associations. For more information click here.
FOB	Free on Board FCA is a trade Incoterm that applies only to transport by sea or inland waterway. It determines that a seller is responsible for loading the purchased goods onto a ship, and all the costs associated. Once the goods are safely loaded onto the vessel, the risk transfers to the buyer who assumes responsibly of the goods for the rest of the journey.
Free Circulation	When goods are imported into the UK they must be brought into free circulation. Free circulation means that customs have cleared the goods, any duties and taxes have been paid and the goods can then be sold or used in the UK.
Freeport	Freeports are special areas within the UK's borders where different economic regulations apply. For more information click here.
Free Trade	A free trade agreement is a pact between two or more nations to reduce barriers to exports and imports. Goods and services can be bought and sold across international borders with little or no government tariffs, quotas, subsidies or other restrictions being applied.
Free Zone	Free zones are secure customs zones located within a freeport where business can be carried out inside the UK's land border, but where different customs, VAT and excise rules apply. For more information click here.
Freight	Goods transported in bulk by truck, train, ship or aircraft.
Freight Forwarder	A freight forwarder is an intermediary (a middle man) who manages the movement of goods on behalf of the cargo owner. They are experts at dealing with all the complicated administrative work that comes with moving goods from country to country, for example they liaise with ports, airports and carriers and complete customs documentation. The difference between freight forwarders and couriers is that freight forwarders mainly deal with larger shipments. A large shipment costs a lot to send by courier so any larger item is better sent by a freight forwarder. As a major freight forwarder will transport hundreds of thousands of containers each month, they receive a discounted price for space from shipping lines and can therefore offer lower prices for larger volumes. There are some items that cannot be sent by courier and can only be sent by a freight forwarder, for example animals and plants, fresh products, hazardous items and corrosive items. Unlike couriers, whose main focus is speed, freight forwarders are also able to be flexible with arrangements such as changing delivery locations, repayment of taxes and cargo packaging. International logistics can be complicated and problems can occur. Couriers often do not have the flexibility to deal with issues immediately and it may take time for problems to be solved. A freight forwarder can act quickly to solve them. To summarise, freight forwarders deal with all the stress and hard work of arranging and managing the transportation of goods so you don't have to.
Frontier	A line or border separating two countries.
FSD	Final Supplementary Declaration An FSD is a requirement of customs simplified procedures (CFSP/SCDP). At the end of each month a final supplementary declaration has to be submitted summarising the activity of that authorisation. It includes the number of supplementary declarations submitted during that month as well as the number due to be submitted. It also includes the number of any supplementary declarations submitted late (related to previous months).
FTL	Full Truck Load FTL shipping is used when one shipment is large enough to occupy an entire truck. Here, only one shipment will be on board the truck making one stop at it's final destination.
FWB	The FWB (Freight Waybill) is a message containing an electronic copy of a Master Air Waybill and is sometimes used in exports.

G

Term	Description
Gate Pass	A document stating that a vehicle has received the required clearances to leave an inventory location.
GMR	Goods Movement Reference A reference produced by the Goods Vehicle Movement Service (GVMS) relating to a specific journey by a specific vehicle, detailing the goods being imported or exported in it.
Goods Release	The act whereby the customs authorities make goods available for the purposes specified in the customs procedure under which they are placed.
Government Gateway	The Government Gateway is a central place for registering to use online Government services. The User ID and password that will be received as part of the sign-up process will give access to many of HMRC's digital customs services. For more information click here.
gov.uk	www.gov.uk is the UK government's website where visitors can find government services and information.
Groupage	A mixed container packed with different importers' or exporters' goods is known as a 'groupage' load.
GVMS	Goods Vehicle Movement Service The GVMS is a UK Government IT platform used when moving goods into or out of Northern Ireland and Great Britain and is linked to CDS and CHIEF. Hauliers who move goods through a port in the UK that uses the Goods Vehicle Movement Service will need to register for the service to get their goods through customs. They will need to register if any goods they bring into or take from the UK are through a port using the Goods Vehicle Movement Service. For more information click here.

H

Term	Description
Handling Code	A code that describes the handling requirement of cargo such as perishable goods, live animals, and hazardous goods, for example, what temperature they should be transported at etc.
Haulage	Haulage is the business of transporting goods by road or rail.
Haulier	A person or business employed in the transport of goods or materials by road.
HAWB	See 'House Air Waybill'
HMRC	His Majesty's Revenue and Customs HMCR is the tax authority of the UK government responsible for collecting taxes and enforcing customs, amongst other duties. For more information click here. For HMRC import, export and customs for business information click here.
HMI	Horticulture Market Inspectorate The Horticultural Marketing Inspectorate (HMI) inspects fresh fruit and vegetable imports in England and Wales.
House Air Waybill	A House Air Waybill (HAWB) is a document issued by a freight forwarder to the exporter (the consignor/sender) and represents the contract of carriage between them. It is also a receipt for the goods being shipped. A Master Air Waybill (MAWB) is a document issued by an air cargo carrier and represents the contract of carriage, as specified by the carrier, between the shipper (which could be the freight forwarder or the exporter) and the carrier. It is also a receipt for the goods being shipped. Because a freight forwarder can ship multiple shipments of goods in a consolidation (represented by one Master Airway Bill), one consolidation may have multiple shipments (represented by multiple House Air Waybills) included in it. Therefore, many House Air Waybills can be attached to one Master Air Waybill.
House Bill of Lading	A House Bill of Lading is used in ocean transportation. It is a document issued by a freight forwarder to the exporter (the consignor/sender) and represents the contract of carriage between them. It is also a receipt for the goods being shipped.
HRFNAO	Some foods of non-animal origin are considered high risk food of non animal (HRFNAO) because they pose health risks. For more information click here.

I

Term	Description
IAR	Inter Airport Removal The customs process of moving import goods from a temporary storage location at one airport to another temporary storage location at a different airport.
IATA Code	The International Air Transport Association Code An IATA code is a unique 3-letter code used to identify an airport. For example, the IATA code for for John F Kennedy International Airport in New York is 'JFK'. For more information click here.
IBF	Inland Border Facility Inland Border Facilities are UK Government sites where customs and document checks can take place away from port locations. The facilities will act as a government office of departure (for outbound journeys) and a government office of destination (for inbound journeys), where hauliers can start and end journeys when moving goods in and out of the UK, under the Common Transit Convention (CTC - also referred to as Transit). For more information click here.
ICAO	Airline ICAO codes are three-letter identifiers assigned by the International Civil Aviation Organisation (ICAO) to airlines and aviation services.
ICC	The International Chamber of Commerce The ICC is an international business organisation dedicated to promoting international trade and investment. ICC members include companies and business organisations from around 120 countries in the world. For more information click here.
ICR	Import Clearance Request An Import Clearance Request (also referred to as a C21 or CCR) is a request for the release of goods from an inventory-linked location (port or airport) that does not require a formal customs declaration. It facilitates the clearance of computerised inventory control records.
ICS	Import Control System ICS is an electronic security declaration management system for the importation of goods into the European Union customs territory. After Brexit, the ICS was replaced by S&S GB in Great Britain.
IFD	Full Import Declaration. For more information click here.
IFW	Warehouse Removal Declaration
Import	Importing means bringing goods into a country from another country. An import is an item brought into a country from another country.
Importer	An importer is someone who brings goods into a country from another country.
Incoterm	International Commercial Terms Incoterms are a set of 11 internationally recognised 3-letter trade terms. They describe the practical arrangements for the delivery of goods from sellers to buyers and allocate the obligations, costs and risks between the two parties. They are produced by the International Chamber of Commerce (ICC). The rules for any mode or modes of transport are: EXW (Ex Works), FCA (Free Carrier), CPT (Carriage Paid To), CIP (Carriage and Insurance Paid To), DAP (Delivered at Place), DPU (Delivered at Place Unloaded), DDP (Delivered Duty Paid). The rules for sea and inland waterway transport are: FAS (Free Alongside Ship), FOB (Free on Board), CFR (Cost and Freight), CIF (Cost Insurance and Freight). For more information click here.
Indirect Export	An indirect export occurs when your overseas customer or their customs agent collects or arranges for the collection of the commercial goods from you as the supplier within the UK and then takes them outside the of the UK. This includes goods collected ex-works. For more information click here.
Inter Airport Removal	An inter airport removal is used to move goods from one temporary storage location (ETSF or ITSF) to another one at a different airport.
Intermodal	Intermodal means moving goods from origin to destination using more than one mode of transport. This could by rail, ship, barge, truck or ship or any combination of those. Several different carriers can operate each part of the journey and a separate contract for each carrier will cover each leg of the journey. This means that for each leg of the journey the carrier under the contract will be responsible for the goods.
Inventory	An inventory is a list of goods being transported or stored.
Inventory linked port or airport	Inventory linked ports or airports are locations that use an electronic inventory to control and monitor the movement/release of cargo. Customs declarations for cargo at these locations contain a reference to the associated inventory record and clearance of the declaration automatically updates the inventory record, allowing for the release of the goods.
Inward Processing	Inward processing allows traders to delay or reduce import duties or VAT on goods that they process or repair. For more information click here.
IOE&IT	The Institute of Export and International Trade IOE&IT is the professional membership body representing and supporting the interests of everyone involved in importing, exporting and international trade. For more information click here.
Invoice	A document issued by a seller to a buyer when it is time for the buyer to pay for the provided goods or services. It is an official request for payment and also acts as a proof of sale.
Invoicee	Someone who receives an invoice e.g. a buyer or purchaser.
IPAFFS	Import of Products, Animals, Food and Feed System Importers and import agents must use IPAFFS to notify authorities in Great Britain before the following goods arrive from EU and non-EU countries: live animals, germinal products, animal by-products (ABP), high-risk food and feed not of animal origin (HRFNAO), products of animal origin (POAO), composite food products, plants and plant products. For more information click here.
ISD	Supplementary Declaration for Imports
ISR	Inter Shed Removal The customs process of moving import goods from one shed (temporary storage location) to another at the same port or airport.
ISW	Supplementary Declaration for Warehouse A Supplementary Declaration for Warehouse (ISW) is used in CFSP when goods are removed from a customs warehouse using EIDR (formerly LCP).
ITSF	Internal Temporary Storage Facility An Internal Temporary Storage Facilty (ITSF) is an approved place situated within the appointed area of an approved port/airport where chargeable goods are held in temporary storage until they are assigned a customs approved treatment for use. ITSFs may also be used for the storage of goods subject to export control. An ITSF can also be a point of first presentation to customs and goods can be directly re-exported from an ITSF. For more information click here.

J

Term	Description
JCCC	Joint Customs Consultative Committee The JCCC is an HMRC-sponsored forum which was established to exchange views on and discuss proposed changes to customs procedures and documentation relating to the entry and clearance of goods. For more information click here.

K

Term	Description

L

Term	Description
LCL	Less than a Container Load LCL is a term used in sea freight to describe loads that are 'less than a container load' or a shipment that does not fill an entire shipping container. It is a small shipment in a shared container.
LCP	Local Clearance Procedure (LCP) is a simplified procedure that allows goods to be declared at a nominated inland premise, such as a freight forwarder's warehouse. It has been replaced by EIDR (Entry in Declarants Records).
Licence	Some controlled goods need a licence to import or export such as firearms, rough diamonds, fishery products, and some types of fertiliser, plants and medicines. For more information click here.
LRN	Local Reference Number
LTL	Less than a Truck Load LTL shipping is used when a shipment is not large enough to occupy an entire truck. These smaller freight loads typically result in many separate shipments being transported on one truck.
LoLo	Lift On - Lift Off A LoLo ship uses a crane to load and unload cargo. A 'Lo-Lo charge' is a charge for loading and unloading a container from a ship.

M

Term	Description
Manifest	A manifest, customs manifest or cargo document is a document listing the goods loaded on a ship, aircraft, train or vehicle.
Maritime	Maritime is a term used to describe anything related to the sea, to ships and to shipping.
Master Air Waybill (MAWB)	A Master Air Waybill (MAWB) is a document issued by an air cargo carrier and represents the contract of carriage, as specified by the carrier, between the shipper (which could be the freight forwarder or the exporter) and the carrier. It is also a receipt for the goods being shipped. A House Air Waybill (HAWB) is a document issued by a freight forwarder to the exporter (the consignor/sender) and represents the contract of carriage between them. It is also a receipt for the goods being shipped. Because a freight forwarder can ship multiple shipments of goods in a consolidation (represented by one Master Airway Bill), one consolidation may have multiple shipments (represented by multiple House Air Waybills) included in it. Therefore, many House Air Waybills can be attached to one Master Air Waybill.
MAWB	See 'Master Airway Bill'
MCP	Maritime Cargo Processing (MCP) Maritime Cargo Processing (MCP) is a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitor and process the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and MCP is one of them. MCP's inventory control computer system is called Destin8. Destin8 by MCP is used for maritime container and Roll-on-Roll-off (RoRo) traffic at over 100 UK seaports. To use Destin8, subscribe to it on the MCP website and pay for a 'badge' (an electronic login) which will give access to their system.
MCR	See 'MUCR'
MIB	Merchandise in Baggage Commercial goods in your accompanied baggage, also known as 'Merchandise in Baggage', are goods (to sell or use in your business) where: a commercial transport operator does not carry them for you or you do not pay them to carry them for you, or you have travelled from Great Britain (England, Scotland and Wales) carrying goods either in your baggage or in a small vehicle that can carry up to 9 people and weighs less than 3.5 tonnes. For more information click here.
MRN	Movement Reference Number An MRN is an 18-character customs identification reference that is generated by CDS (the national computer system for HMRC) each time an import or export declaration is accepted by CDS. The reference is unique, forming the primary key (main reference) of a customs declaration.
MUCR	Master Unique Consignment Reference A MUCR (or MCR) is a 35 character main reference allocated by a trader to an import or export consignment of goods and entered on relevant customs declarations. For imports, it represents the key to an inventory record and is the mechanism whereby the declaration is inventory-linked. For exports, it represents a consolidation (or grouping) of one or more DUCRs (Declaration Unique Consignment References). For example, if a container contains a number of consignments from different exporters, each of which has a DUCR, rather than having to quote individual DUCRs, a single Master UCR (MUCR or MCR) can be quoted to refer to all the consignments in the container. Inventory systems etc can advise CDS (the national computer system for HMRC) that each of the Declaration UCRs (DUCRs) are associated with a single Master UCR (MUCR or MCR). Subsequently they then only need to quote the MUCR to refer to all the declarations. For more information about MUCRs click here. To learn about MUCR formats click here.
Multimodal	Multimodal means moving goods from origin to destination using more than one mode of transport. This could by rail, ship, barge, truck or ship of any combination of those. Several different carriers can operate each part of the journey under one contract or bill of lading, meaning that one company is responsible for the goods for the entire journey.

N

Term	Description
NCH	National Clearance Hub The National Clearance Hub (NCH) handles the movement and processing of goods moving into, out of, or through the UK. NCH is also responsible for the control and amendments of declarations after clearance. For more information click here.
NCTS	New Computerised Transit System NCTS is a computer system that enables traders to submit transit declarations electronically. For more information click here.
Negotiable	See 'Bill of lading'
NES	National Export System The National Export System (NES) is a term used to refer to all the components involved in processing export customs declarations in CHIEF.
Non Inventory linked	A non inventory linked port is a port that does not use an electronic inventory system to monitor and control the movement/release of cargo. A customs declaration for cargo at these ports requires manual release of the goods once the declaration is cleared.
Non Negotiable	See 'Bill of lading'
Normal Procedures	Normal procedures are the usual customs procedures followed when importing or exporting goods, as opposed to simplified procedures. For more information on simplified procedures click here.
Northern Ireland Protocol	The Northern Ireland Protocol sets out Northern Ireland's post-Brexit relationship with both the EU and Great Britain. It came into force on 1 January 2021. The Protocol ensures there are no checks on goods that move between Northern Ireland and Ireland (and the rest of the EU). It does this by applying the EU's Single Market rules for goods to Northern Ireland, and the EU's customs rules. This means that goods coming into Northern Ireland from Great Britain must be checked and/or have paperwork to show they comply with the EU regulations. The Protocol is part of the EU-UK Withdrawal Agreement, an international treaty between the UK and EU which sets out how the UK's exit from the EU would work. For more information click here. On 27 February 2023 the UK Prime Minister and the President of the European Commission announced that a new agreement had been reached to change the way the Northern Ireland Protocol operates. This agreement is called the Windsor Framework.
NVOCC	Non Vessel Owning Common Carrier An NVOCC is a company that organizes ocean shipments for individuals or corporations to get goods from the manufacturer or producer to a market, customer or final point of distribution.

0

Term	Description
OLE	Offline Export Details of an export declaration submitted by a third party such, as an agent, that has been recorded in Sequoia for reference purposes.
OLI	Offline Import Details of an import declaration submitted by a third party, such as an agent, that has been recorded in Sequoia for reference purposes.
OSID	Offline Supplementary Declaration Details of an offline supplementary declaration submitted by a third party, such as an agent, that has been recorded in Sequoia for reference purposes.
Outward Processing	When a trader exports goods outside the UK for processing or repair and then re-imports them, they can use outward processing to reduce their duty payments. For more information click here.

P

Term	Description
P2P	Permission to Proceed Permission to Proceed or Permission to Progress means that an export entry has been cleared and the goods may now be loaded for transport. A P2P message is sent electronically to the person making the export declaration. This is known as 'positive clearance'.
PC	See 'Phytosanitary Certificate'
PEACH	The Procedure for Electronic Application for Certificates from the Horticultural Marketing Inspectorate PEACH is an online tool that must be used to import certain plants, fruits and vegetables into Great Britain (England, Wales and Scotland). The PEACH system does not cover Northern Ireland. Some fruit and vegetables need to meet certain standards to be imported to Great Britain. You can apply for a certificate of conformity using the PEACH system if you are planning to import fruit and vegetables. For more information click here.
Pentant	Pentant is an approved electronic inventory control computer system by Descartes. Descartes is a customs approved Community System Provider (CSP). A CSP provides electronic inventory control computer systems that connect to CHIEF and CDS (the national computer systems for HMRC) and electronically monitor and process the import and export information of temporary storage facilities at inventory linked ports and airports. There are five CSPs in the UK that cover a variety of inventory linked ports and airports and Descartes is one of them. Pentant by Descartes is used mainly for road, air and ocean imports and Roll-on-Roll-off (RoRo) shipments at Dover and a variety of smaller ports. To use Pentant, subscribe to it on the Descartes website and pay for a 'badge' (an electronic login) which will give access to their system.
PHA	Port Health Authorities Port health authorities are usually the UK local authority (the organization officially responsible for all public services and facilities in a particular area) where a port or airport is located. They have responsibility to protect the public, environmental and animal health of the UK. Some are specially created local authorities for seaports where the port area is covered by more than one local authority. These authorities carry out a range of health controls at the UK borders. These include checks on imported food, inspecting ships and aircraft for food safety and infectious disease control, as well as general public and environmental health checks. For more information click here.
PHSI	Plant Heath and Seed Inspectorate The Plant Health and Seeds Inspectorate (PHSI) is part of the Animal and Plant Health Agency (APHA) and implements and enforces plant health policy in England, and in Wales on behalf of the Welsh Government. If you want to grow, import, export or move certain plants or plant material, you will need to use the PHSI's services. For more information click here.
Phytosanitary Certificate (PC)	A phytosanitary certificate is often required when importing or exporting any agricultural products. These documents verify that plants or plant products being shipped have been inspected and are deemed free from quarantine pests according to the importing country's phytosanitary regulations. For more information click here.
PIMA	Participation Identification and Messaging Address A reference used to identify a participant, such as a carrier or freight forwarder etc, in the electronic exchange of data.
PO	Purchase Order A purchase order (PO) is a document created by a buyer and presented to a seller. It lists what the buyer is buying, the order details including quantity and types of products that the buyer needs as well as payment terms and delivery details. Once the seller accepts the purchase order, it becomes a legally binding document between both parties. The buyer purchase the items and the seller fulfills the order.
POAO	Products of Animal Origin Goods derived from animals. For more information click here.
POD	Proof of Delivery A POD is a document that serves as written evidence of the proper delivery of a shipment. The carrier issues the document, which must be acknowledged by the recipient, to confirm the correct delivery of the goods. Damage, incompleteness or non-delivery can therefore be recorded or excluded with legal certainty.
PoE	Point of Entry
Port	A port is a maritime facility comprising one or more wharves or loading areas where ships load and discharge cargo and passengers. For more information click here.
Positive Clearance	See 'P2P'
Preference Code	A 3-digit code that indicates whether a reduction in, or relief from, import duty applies. This includes specific duties and other equivalent charges.
Preferential Tariff	If the UK has an agreement with a country that you buy goods from, your business may be able to get a reduced rate of customs duty (known as a tariff preference, preferential tariff or preferential rate of duty) for those goods. For more information click here.
Pre Lodgement	The process whereby a customs declaration is submitted prior to the goods being presented at the border, i.e. the goods have not physically arrived yet.
Purchase Order	See 'PO'
PVA	Postponed VAT Accounting VAT registered businesses can sign up for PVA so that they can account for the VAT due on imported goods in their quarterly returns instead of paying the VAT at the time of arrival of goods into the UK.

Q

Term	Description
QRC	Quarantine Release Certificate Quarantine Release Certificates are issued by PHSI upon completion of documentary, identity and physical inspection of consignments.
Quota	The Import Quotas system allows the import of limited amounts of certain goods at a rate of duty lower than would otherwise apply. Quotas apply to certain goods from particular countries and are therefore very specific. For more information click here.

R

Term	Description
Release	The act whereby the customs authorities make goods available for the purposes specified in the customs procedure under which they are placed.
Restitution	The return of a container to port (or other designated location as specified by the leasing shipping line).
RoRo	Roll On - Roll Off Roll On-Roll Off (RoRo) ships are cargo ships designed to carry wheeled cargo, such as trucks, lorries, cars and commercial vehicles that are driven on and off the ship on their own wheels or using a platform vehicle. The vehicles and cargo in the ship are loaded and unloaded via ramps.
Rural Payments Agency (RPA)	Rural Payments Agency The RPA issues licences for agricultural, horticultural products and certain food and drink. For more information click here.

S

Term	Description
SAD	Single Administrative Document A Single Administrative Document or SAD (also known as form C88 in the UK) is the main customs form used in international trade to or from the European Union's Customs Union. Traders and agents can use the SAD to assist with declaring import, export, transit and community status declarations when electronic systems fail and manual processing of declarations is required. For more information click here.
S&S GB	Safety & Security GB The Safety and Security GB (S&S GB) service is used when an an 'entry summary declaration' is made when goods are imported into Great Britain (England, Scotland and Wales) from outside of the EU. For more information click here. After Brexit, S&S GB replaced the ICS (Import Control System) in Great Britain.
SCDP (also known as CFSP)	Simplified Customs Declaration Procedures (also known as Customs Freight Simplified Procedures) Simplified Customs Declaration Procedures (otherwise known as Customs Freight Simplified Procedures) are alternative customs procedures designed to get goods through a border as speedily as possible by allowing the submission of a simplified customs declaration at the border, rather than a detailed declaration. By the 4th working day of the month following the submission of the simplified declaration, a supplementary declaration with the full financial and statistical details of the import must be submitted to HMRC, and the import duties must be paid. This allows businesses more time to gather and submit accurate information to HMRC and more time to pay import duties. For more information click here. There are two types of CFSP procedures - EIDR (Entry in Declarant's records) and SDP (Simplified Declaration Procedure).
SCI	Special Customs Information
SDE	Simplified Declaration Procedure authorisation (SDP)
SDP	Simplified Declaration Procedure SDP is a Simplified Customs Declaration Procedure (SCDP) (also known as Customs Freight Simplified Procedure (CFSP)). It allows an economic operator to omit some of the particulars and supporting documents of a standard declaration at the time of importation. SDP is a two-step procedure as follows: 1) The simplified declaration, containing the minimum required data, is lodged by the economic operator. 2) The supplementary declaration, containing the remaining required fiscal and statistical data, is lodged after the goods have been released. For more information click here.
Seal	In international shipping, all containers must be secured (sealed) with at least one seal before a shipping line will allow it to be shipped. A seal is a tag with a number secured around the lock of a shipping container after being loaded. A seal on a container cannot be opened without cutting it. Because it can only be removed once, the container will remain unopened until it is delivered to the buyer. Each seal should be identifiable by a series of numbers and letters. This is called the seal number. When the container has reached its destination, the buyer should verify if the seal number is the same as the one listed in the Bill of Lading. The supplier is responsible for entering the correct seal number(s) during shipping instructions. An unbroken seal proves that the container has not been contaminated or had things removed from it.
Sequoia	Sequoia is the high performance, state-of-the-art customs clearance software by Agency Sector Management (ASM). For more information click here.
SFD	Simplified Frontier Declaration A Simplified Frontier Declaration (SFD) is a type of declaration that contains the minimum amount of information needed to be submitted at the frontier to enable import release of the goods. It can only be used by a trader authorised to use Simplified Customs Declaration Procedures (SCDP/CFSP). For more information click here.
Shed	A shed is a warehouse managed by an air carrier where goods are stored.
Short-Shipped	A term sometimes used when a portion of the expected shipment does not arrive.
Shunt	The short movement of a container, usually from a port quayside to a warehouse, or internally around a dock yard.
Single Administrative Document	See 'SAD'
Single Market	The European single market, internal market or common market is a single market comprising the 27 member states of the European Union (EU) as well as Iceland, Liechtenstein, Norway and Switzerland. The single market seeks to guarantee the free movement of goods, capital, services and people. This is achieved through common rules and standards in which all the EU member states are legally committed to follow.
Simplified Procedures	Simplified Customs Declaration Procedures (SCDP) (also known as Customs Freight Simplified Procedures (CFSP)) SCDP (also known as CFSP) are alternative customs procedures designed to get goods through a border as speedily as possible by allowing the submission of a simplified customs declaration at the border, rather than a detailed declaration. By the 4th working day of the month following the submission of the simplified declaration, a supplementary, detailed declaration, with the full financial and statistical details of the import, must be submitted to HMRC and the import duties must be paid. This allows businesses more time to gather and submit accurate information to HMRC and more time to pay import duties. For more information click here. There are two types of SCDP procedures - EIDR (Entry in Declarant's records) and SDP (Simplified Declaration Procedure).
SKU	Stock Keeping Unit identification number
Special Procedures	Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension. For more information click here.
SPS	Sanitary and Phytosanitary Measures The import and export of live animals, products of animal origin and some plants and other agri-food products are subject to additional checks at the border to ensure they comply with food safety and biosecurity regulations. These are called Sanitary and Phytosanitary (SPS) measures.
SRDS	Super Reduced Data Set
Status 1	A term used in the CCS-UK air freight import inventory system that refers to the date and time at which the number of packages physically received for a shipment first matched the number expected according to the documentation.
STC	Single Transport Contract (AWB - BOL) Indirect Exports Single Transport Contract (STC)
Supervising Office	In regulation terms the supervising customs office is the office that will be responsible for monitoring compliance with the conditions and requirements of the special procedure after the authorisation has been issued. For more information click here.
Supplementary Declaration	Simplified Procedures (see [SCDP/CFSP) are alternative customs procedures designed to get goods through a border as speedily as possible by allowing the submission of a simplified customs declaration, containing reduced information at the frontier to release the goods, rather than a fully detailed declaration. At a later agreed date, a detailed declaration must be submitted with the full financial and statistical data - this is called a 'supplementary declaration'. For more information click here.
Supplier	A person or business that provides goods or services to another business.
Supply Chain	A supply chain is a network of organisations, activities, information and resources between a supplier and an end customer designed to source, produce and move goods from their origin to a final destination.

T

Term	Description
T1	The status of goods moving under transit. T1 refers to goods that are not in free circulation within the EU. Movements of goods starting in Great Britain will almost always have T1 status. Movements of goods starting in Northern Ireland will be treated as T2 goods if they are in free circulation, or T1 goods if they not in free circulation.
T2	The status of goods moving under transit. T2 refers to goods that are in free circulation within the EU. Movements of goods starting in Northern Ireland will be treated as T2 goods if they are in free circulation.
TAD	Transit Accompanying Document (TAD) A TAD is issued by the office of departure or authorised consignor when a transit movement is started. It will show a barcode and the MRN that will match the declaration. It must accompany the goods under transit from the point that they start their journey, until the transit journey is ended.
Tariff	A tariff measure is a tax (such as customs duty or excise) imposed by the government of a country on the import and export of goods.
Tariff Preference	See 'Preferential Tariff'
Tariff Quota	Tariff quotas allow importers to import limited amounts of specific goods (sometimes from specific countries) at a rate of duty lower than would otherwise apply. For more information click here.
TDR	Trader Dress Rehearsal Trader Dress Rehearsal (TDR) is a free service that is designed to help you prepare for the live Customs Declaration Service (CDS). It is declarant focused, and lets you submit different declaration scenarios in a simulated Customs Declaration Service (CDS). You can use the Trader Dress Rehearsal service if you are a Trader or Declarant, Community System Provider, Fast Parcel or Express Operator. The Trader Dress Rehearsal service will support the successful migration to the Customs Declaration Service as it allows you to submit import and export declarations in partnership with all your supply chain partners using real data realistic business scenarios in a supported Customs Declaration Service simulated environment. No financial payments will be taken and your licenses or quotas will not be affected. To access Trader Dress Rehearsal service, you will need third party software from a software provider. If you already have a software provider, contact them to get access to the service. For more information click here.
Temporary Admission	Having a Temporary Admission authorisation will allow traders to keep their imported goods in the UK for up to 2 years before being re-exported. They will not be required to pay import duty or VAT on these goods. For more information click here.
Temporary Storage Facility	There are two types of temporary storage facilities: 1) An External Temporary Storage Facility (ETSF) is an approved place situated outside the appointed area of an approved port/airport where chargeable goods may be held until they are assigned to a customs approved treatment or use. 2) An Internal Temporary Storage Facilty (ITSF) is an approved place situated within the appointed area of an approved port/airport where chargeable goods are held in temporary storage until they are assigned a customs approved treatment for use. ITSFs may also be used for the storage of goods subject to export control. An ITSF can also be a point of first presentation to customs and goods can be directly re-exported from an ITSF. For more information click here.
Terminal	A terminal is a specific place in a port or airport where goods are loaded and unloaded. It can also be called a 'checkpoint'.
TIN	Trader Identification Number A number used to uniquely identify a trader such as an importer, exporter, freight forwarder etc. To a great extent this term has been superseded by the EORI number.
TRACES	TRACES is the European Commission's online platform for sanitary and phytosanitary certification required for the importation of animals, animal products, food and feed of non-animal origin and plants into the European Union (EU), and the intra-EU trade and EU exports of animals and certain animal products. TRACES is used for the issuance of sanitary and phytosanitary certificates and official documents required for imports, exports and intra-EU) movements of live animals and goods. TRACES streamlines the certification process and all linked entry procedures and offers a fully digitised and paperless workflow. It facilitates the exchange of data, information and documents between all involved trading parties and control authorities and therefore simplifies and speeds up the administrative procedures. For more information click here.
Trade	The action of buying and selling goods and services.
Transit	If goods are 'in transit' then they are in the process of being moved from one place to another.
Transit Declaration	See 'NCTS'
Transit Shed	A facility where goods arriving into a country are temporarily stored for a short period of time pending their declaration to customs. Transit sheds may also cover goods cleared for export but not yet removed.
Transloading	Transloading is the transfer of goods from one mode of transportation to another (for example from ship to road transport) en route to their ultimate destination.
Transshipment	A transshipment is the shipment of goods or containers to an intermediate destination and then to another destination. One possible reason for transshipment is to change the means of transport during the journey (for example from ship to road transport), known as transloading. Another reason is to combine small shipments into a large shipment (consolidation), or dividing a large shipment into smaller shipments (deconsolidation). Transshipment usually takes place in transport hubs. Much international transshipments takes place in designated customs areas, thus avoiding the need for customs checks or customs duties, otherwise a major hindrance for efficient transport. For more information click here.
Transshipment Removal	A transhipment removal is used to remove goods from a temporary storage location (ETSF or ITSF) ready for export.
TRN	Trailer Registration Number A trailer is an unpowered vehicle towed by a powered vehicle used for the transport of goods and materials. Trailers have registration numbers.
TSAD	Transhipment Removal Request Transit and Security Accompanying Document
TSR	Transhipment Removal Request The customs process of exporting import goods from a temporary storage location without importing them across the border first.
TSS	Trade Support Service (Northern Ireland) Traders moving goods in or out of Northern Ireland can use the Trader Support Service which will guide them through any changes due to the implementation of the Northern Ireland Protocol. For more information click here.

U

Term	Description
UCC	Union Customs Code The Union Customs Code (UCC) is a key element of the ongoing actions to modernise EU customs. It provides a framework for customs procedures and rules in the EU customs territory adapted to modern communication tools and modern trade realities. The key principle for the UCC is that all customs declarations should be electronic. It also aims for the harmonisation of customs procedures across the member states, to increase the safety and security of goods and to streamline processes.
UCN	Unique Consignment Number A reference, allocated by a CSP inventory system, that uniquely identifies a consignment of goods held in a maritime temporary storage inventory.
UCR	Unique Consignment Reference A reference, usually allocated by a consignor (sender), that uniquely identifies a consignment of goods.
UK BF	UK Border Force. See 'Border Force'
UN/LOCODE	United Nations Code for Trade and Transport Locations The UN/LOCODE is a geographic coding scheme developed and maintained by United Nations Economic Commission for Europe (UNECE). UN/LOCODE assigns codes to locations used in trade and transport for places such as seaports, rail and road terminals, airports, Postal Exchange Office and border crossing points. A list of UN/LOCODEs can be found here.
UVI	Unique Vessel Identifier A unique reference number used to identify registered ships.

V

Term	Description
VAT	Value Added Tax VAT is a UK tax which applies to most goods imported into the UK.
VBS	Vehicle Booking System VBS is a system in place at many UK ports whereby vehicles must be booked-in prior to collection/ delivery of containers.
VRN	Vehicle Registration Number

W

Term	Description
Waybill	See 'Air Waybill (AWB)'
Wet Bond	A bonded warehouse is a secure space in which goods liable to import duty and VAT are stored. Customs duty and VAT payments on these items are deferred until the goods are sold or removed from the bonded warehouse. A 'wet' bond is a warehouse that stores goods that would be subject to excise (wines, beers, spirits, tobacco etc) and a 'dry' bond is a warehouse that is used to hold general goods.
Windsor Framework	The Windsor Framework is a proposed post-Brexit legal agreement between the European Union and the United Kingdom which was announced on 27 February 2023. It is designed to address the problem of the movement of goods between the European Single Market and the United Kingdom in the current Northern Ireland Protocol. For more information click here and here.

X

Term	Description

Y

Term	Description

Z

Term	Description