Acceptance of an entry occurs when a valid declaration for arrived goods is processed by CHIEF IES (and the goods are available for inspection). Inventory linked entries can be accepted when they do not match the consignment details held by the Inventory System. Acceptance date/time is not necessarily the tax point. However, on CFSP Supplementary Declarations, the date and time of Acceptance is the tax point (for calculation of revenue due on the goods). The Acceptance date/time on certain CFSP frontier declarations also establishes the tax point. Entry in the trader?s records under the Local Clearance Procedure may also establish the tax point.
A term used when goods are imported on consignment are valued for Customs purposes by reference to the price they achieve when sold in the Community. Account sales commonly apply to importations of perishable goods.
The period (for deferment purposes) during which transactions are charged to the same period account for settlement.
The African, Caribbean and Pacific States which are parties to the Lome Convention.
A duty, expressed as a percentage, based on the Customs value of the goods, e.g. 10% ad valorem means that the duty payable is 10% of the Customs value of the goods.
Anti-dumping duty.
The addition (4-digit) code that is used in addition to the 8 or 10-digit commodity code to identify certain complex VCs, anti-dumping duties and wine reference prices.
Additional duty on flour.
Automatic data processing.
Additional duty on sugar.
A system enabling the export refund to be paid, before proof is provided of the departure from the EC or arrival at a declared destination (not to be confused with prefinancing).
Advance Fixing Certificate. A certificate granted on request, in the UK by IB, to fix rates of refund, for future exports of goods.
A trader acting on behalf of another trader. For current SAD import entries, the Importer can use an agent to complete the declarations and another agent can be the Paying Agent responsible for inputting the declaration to CHIEF IES and paying any revenue that is due before the goods can be cleared.
The Associated Overseas Countries and Territories.
Accounting Services Division.
Admission Temporaire - Temporary Admission (carnet).
Air WayBill.
Bill of Lading.
Bankers Automated Clearing System.
In the context of EDIFACT messages, a batch is the number of messages sent in sequence in the same transmission. A batch is bound by the standard EDIFACT segments UNB/UNZ. Note: EDIFACT = Electronic Data Interchange (EDI) for Administration, Commerce and Transport.
A place of security approved by HMC&E for the deposit, keeping and securing of goods liable to excise duty without payment of duty. This term is often applied to Customs Warehouse but incorrectly, since no bond is usually required for these.Note:Customs Warehouse is a warehouse approved by HMC&E for the storage, duty and VAT free, of goods liable to import duty.
The British Standards Institution. The authorised body for the preparation of national standards in the UK. Co-operates with corresponding bodies of other countries (in international committees) in drawing up recommendations for common standards).
Customs Clearance Request (C21 is the form reference).
SAD (Single Administrative Document) form reference.
The Common Agricultural Policy of the Community.
The Customs Co-operation Council, which studies questions of co-operation in Customs? matters to obtain harmony and uniformity. Governments of most countries are members.
Cargo Community Services - United Kingdom.
A mechanism for limiting the amount of goods imported into the Community under preference arrangements.
Customs Freight Business Review - replaced by CFSP.
Cost and Freight (CFR) - the seller must pay the costs and freight charges necessary to bring the goods to the named port of destination, but the risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time the goods have been delivered on board the vessel, is transferred from the seller to the buyer when the goods pass the ship's rail in the port of shipment.
Customs Freight Simplified Procedures - electronic customs declaration method designed to speed up the importation of goods.
The CFSP pilot is a stage of the project when the procedures and processes associated with CFSP are tested and developed with a limited number of traders at a few Local Control Offices. The underlying Customs systems (e.g. CHIEF IES, EDCS) are fully operational, as are the trade systems, with the traders involved in the pilot making operational CFSP declarations.
Customs Handling of Import and Export Freight. Customs computerised system for processing import and export enquiries.
Customs input of entries into the Customs entry processing system (as distinct from Direct Trader Input (DTI)).
Cost, Insurance and Freight - the seller has the same obligation as under CFR (see previous) but with the addition that the seller has to procure marine insurance against the buyer's risk of loss of or damage to the goods during the carriage. The seller contracts for insurance and pays the insurance premium.
Carriage and Insurance Paid To - this term is the same as - Carriage Paid To (CPT) but with the addition that the seller has to procure cargo insurance against the buyer's risk of loss of or damage to the goods during carriage. The seller contracts for insurance and pays the insurance premium.
Convention on International Trade in Endangered Species.
A charge payable to IB (Intervention Board for Agricultural Produce) by exporters from Great Britain of sheep and sheepmeat and goats and goatmeat. The amount payable is equivalent to the variable slaughter premium payable in the week of export.
In relation to CHIEF Import processing (which covers both frontier imports and Customs Warehouse removals), the clearance of an entry is the point at which any revenue associated with the declaration has been paid or secured, and the entry can no longer be queried or amended on CHIEF IES (i.e. the entry is finalised). If goods associated with the declaration were under customs control (i.e. not a Supplementary Declaration) they are now released into the declared Customs Procedure or can be removed under a transit arrangement (subject to any commercial considerations).Note:For a Simplified Frontier Declaration, any payment is secure for authorised traders.
Combined Nomenclature.
Community Network Services.
The Combined Tariff and Statistical nomenclatures of the Community, represented by the first 8 digits of the commodity code.
Commission is a payment made to an intermediary who acts on behalf of either the seller of the goods (selling commission) or the buyer of the goods (buying commission).
The term used to denote the code (either at 8 or 10-digit level) which identifies a line of tariff nomenclature. The term replaces TTCN (Tariff / Trade Code Number).
A procedure, similar to Community Transit for moving goods without payment of duty and tax between the Community and the EFTA and Visegrad countries.
The European Community i.e. any or all of the following: European Economic Community (EEC), European Coal and Steel Community (ECSC), European Atomic Energy Community (Euratom).
A procedure for the movements within the Community of goods, without payment of duty and tax.
A payment which exporters can make to HMC&E on products manufactured from non-Community goods under IPR (or PFC) to enable those products to enter Portugal or Spain at a reduced intra-Community rate of duty. The compensatory levy system applies only during the transitional period while there are differences between the import duties of Portugal and Spain and those of the rest of the Community.Note:IPR = Inward Processing Relief.PFC = Processing under Customs control for Free Circulation.
Goods subject to Customs duty that contain ingredients subject to Excise duty e.g. liqueur chocolates.
An article of transport equipment as defined in Customs Notice 309.
The Comite des Representants Permanents de la CEE (i.e. committee of permanent representatives of the Community) which prepares the work of the Council of Ministers and carries out tasks assigned to it by the Council.
Customs Procedure Code - a code identifying the Customs and/or Excise regimes to which goods are being entered and from which they have been removed (if applicable).
Carriage Paid To - the seller pays the freight to the destination. The risk of loss of or damage to the goods, as well as any additional costs due to events occurring after the time the goods have been delivered to the carrier, is transferred from the seller to the buyer when the goods have been delivered into the custody of the carrier.
Customs Registered Number - a unique 5-digit number assigned to an exporter or agent approved to use one or more of the following export procedures:Simplified Clearance Procedure (SCP) and Local Export Control (LEC).Statistical Sheduling,ACP80,Period Entry Exports.
Community Transit
A 2-alpha code (which also identifies countries) to be included on the Customs entry to notify the currency in which the Customs value is being declared.
Customs Declaration message.
Customs Response message.
A warehouse approved by HMC&E for the deposit of goods liable to Customs duty and goods liable to Excise duty or goods liable to both duties.
The Community Customs Code established by the adoption of Council Regulation (EEC) No. 2913/92 of 12 October 1992.
An indirect tax, which, inter alia, provides protection for Community industry, raised on imported goods under the Combined Nomenclature of the Community.
The single Customs area to which Community legislation, particularly Customs legislation, expressly refers. For the UK, includes the Channel Islands and the Isle of Man.
The value of the imported goods for Customs purposes.
A warehouse approved by HMC&E for the storage, duty and VAT free, of goods liable to import duty.
Countervailing Charge - this is imposed in addition to any other duties or charges on wines, dried grapes and certain other commodities to prevent unfair competition from cheaper non-EC imports.
Delivered At Frontier - the seller fulfils the obligation to deliver when the goods have been made available, cleared for export, at the named point and place at the frontier but before the Customs border of the adjoining country.
In the EDIFACT context, a data element is an identified unit of data. A data element can be simple or composite, where a composite data element consists of a number of component (simple) data elements.Note:EDIFACT = Electronic Data Interchange for Administration, Commerce and Transport.
Delivered Duty Paid - the seller fulfils the obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the risk and costs, including duties, taxes and other charges of delivering the goods thereto, cleared for importation.
Delivered Duty Unpaid - the seller fulfils the obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the costs and risks involved in bringing the goods thereto (excluding duties, taxes and other official charges payable upon importation) as well as the costs and risks carrying out customs formalities. The buyer has to pay any additional costs and bear any risks caused by the buyer?s failure to clear the goods for import in time.
The person making the Customs declaration in their own name or the person in whose name a Customs declaration is made. Also a person who completes and signs a SAD.
The details of a consignment of goods imported, or removed from a Customs Warehouse, that must be declared to Customs. A declaration consists of header information and one or more items.
Delivered Ex-Quay (Duty Paid) - the seller fulfils the obligation to deliver when the seller has made the goods available to the buyer on the quay (wharf) at the named port of destination, cleared for importation. The seller has to bear all risks and costs including duties, taxes and other charges for delivering the goods thereto.
Delivered Ex-Ship - the seller fulfils the obligation to deliver when the goods have been made available to the buyer on board the ship uncleared for import at the named port of destination. The seller has to bear all the costs and risks involved in bringing the goods to the named port of destination.
Dover Harbour Board.
Department of Trade and Industry.
Documentary Proof of Origin.
Direct Trader Input - an arrangement under which traders key customs declarations direct to the Customs? entry processing system CHIEF (Customs Handling of Import and Export Freight).
A system that supports a network of trade users and provides HCI (Human Computer Interface) and EDI (Electronic Data Interchange) access to CHIEF IES (Import Export System). Inventory systems are usually associated with a DTI System.
Excise & Inland Customs.
The European Agricultural Guidance and Guarantee Fund which finances the EC's Common Agricultural Policy (CAP) - also known as FEOGA (Fonds European d'Orientations et de Garantie Agricole).
The European Communities (see 'Community', 'ECSC', 'EEC' and 'Euratom' under the relevant letters).The 15 member states are Austria, Belgium, Denmark, Finland, France, Germany, Greece, Irish Republic, Italy, Luxembourg, Netherlands, Portugal, Spain, Sweden and the UK.Note:The Isle of Man, Channel Islands and Turkey are not members but the customs rules of the EC generally apply.
The EC equivalent of our civil service.
The UN's (United Nation's) Economic Commission for Europe.
Export Consignment Identifier - the number, composed of the exporter's or agent's CRN (Customs Registered Number) and a commercial reference used to uniquely identify the consignment on pre and post shipment declarations when goods are exported under the SCP (Simplified Clearance Procedure).
The Economic and Social Committee, established under the EEC and Euratom (European Atomic Energy Community) Treaties, considers and expresses opinions on Commission proposals to the Council.
The European Coal and Steel Community.
European Currency Unit - a financial unit used for Community accounting.
Electronic Data Capture Services.
Electronic Data Interchange.
Electronic Data Interchange for Administration, Commerce and Transport.
The European Economic Community established by the Treaty of Rome in March 1957 by Belgium, France, the Federal Republic of Germany, Italy, Luxembourg and the Netherlands. Denmark, the Republic of Ireland and the UK became members on 1 January 1973; Greece on 1 January 1981; Portugal and Spain on 1 January 1986.
European Free Trade Association (comprising of Iceland, Liechtenstein, Norway, Svalbard Archipelago and Switzerland).
An entry held on CHIEF IES (CHIEF Import Export System) consists of the declaration for the goods being imported, or removed from a Customs Warehouse, and control information (e.g. status, route, Customs checks).The declaration can be amended, creating a new version of the entry, until finalisation. Each entry is allocated an entry reference number (comprising of the EPU (Entry Processing Unit) number, an entry number and date), and an Acceptance date / time (which on Supplementary Declarations is supplied by the trader but in all other cases, is allocated by CHIEF).
Entry types are SAD (including WRD), C21, SPIC, SDI and SDW.It should be noted that declarations can also be completed by other returns (e.g. Period Entry, Warehouse Schedule) but these are not captured as entries on CHIEF.Note:SAD = Single Administrative Document.WRD = Warehouse Removal Declaration.C21 = Customs Clearance Request (C21 is the form reference).SPIC = Simplified Procedure for Import Clearance.SDI = Supplementary Declaration Import.SDW = Supplementary Declaration Warehouse (removal).
Entry Processing Point - a Customs office, which partially processes entries but which, does not have the full facilities of an EPU (Entry Processing Unit).
Entry Processing Station - a sub-division of an EPU.
A system that allows the imported goods or products to be replaced by equivalent goods having the same commercial quality and the same technical characteristics.
Enhanced Remote Transit Shed.
The Economic and Social Committee, established under the EEC and Euratom (European Atomic Energy Community) Treaties, considers and expresses opinions on Commission proposals to the Council.
European Union.
European Atomic Energy Community.
A charge on goods for raising revenue at rates which are the same for both home-produced and imported goods.
A warehouse approved by HMC&E for the deposit without payment of duty of goods liable to excise duty.
A payment made under CAP (Common Agricultural Policy) to encourage exports from the Community of certain goods originating in the Community or in free circulation, by bridging the difference between prices in the Community and those on the world market.
A charge imposed under CAP (Common Agricultural Policy) upon agricultural products exported from the Community.
Ex-Works - the seller fulfils the obligation to deliver when the seller has made the goods available at the seller's premises (i.e. works, factory, warehouse, etc.). In particular, the seller is not responsible for loading the goods in the vehicle provided by the buyer or for clearing the goods for export, unless otherwise agreed. The buyer bears all the costs and risks involved in taking the goods from the seller's premises to the desired destination.
Flexible Accounting System OR Free Alongside Ship (used for Terms of Delivery).Free Alongside Ship - the seller's obligations are fulfilled when the goods have been placed alongside the vessel on the quay or in lighters at the named port of shipment. The buyer has to bear all costs and risks of loss of or damage to the goods from that moment. Unlike FOB (Free On Board), the term requires the buyer to clear the goods for export.
Free Carrier (named place) - the seller fulfils the obligation to deliver when the seller has handed over the goods, cleared for export, into the charge of the carrier named by the buyer at the named place or point. The primary responsibility of the seller is to deliver the goods to the carrier named by the buyer. This delivery term can be used for any mode of transport.
Felixstowe Cargo Processing.
This is the final state for an entry, after which no further amendment of the entry can occur, and details are sent to other Departmental Systems as required. Final actions are clearance, cancellation and termination (i.e. seizure, destruction or release to the Queen's warehouse).
Free In and Out - the freight rate covers the sea freight only. The costs of loading and discharging the cargo are not included.
Free On Board - the seller fulfils the obligation to deliver when the goods have passed over the ship's rail at the named port of shipment. The buyer has to bear all costs and risks of loss of or damage to the goods from that point.
Circumstances outside the control of an importer/exporter, which prevent him from complying with the Community Regulations relating to import and export transactions, and are accepted as excusing him from such compliance.
Goods are said to be in free circulation if they are imported goods (from a non-Community country) or Portugal or Spain on which all import procedures have been completed and all duties, levies or equivalent charges have been paid and not refunded.
An enclosed area into which goods may be moved and remain without payment of customs duty, and VAT charges at importation. Further information is given in Customs Notice 334 (Free Zones).
The 'frontier' represents any place where the goods are still to be formally notified to Customs, by placing them under a nominated Customs procedure such as Free Circulation, IPR (Inward Processing Relief), Customs Warehousing, etc. Typical locations are ports, airports, inland clearance depots (ICDs), inland rail depots (IRDs), and enhanced remote transit sheds (ERTS).
Final Supplementary Declaration.
The General Agreement of Tariffs and Trade is an international multilateral agreement, which embodies a code of practice for fair trading in international commerce.
Synonymous with the Customs Territory of the Community (see Volume 1, Part 2 of the HMC&E Tariff) with the exception of Heligoland.
Gross Registered Tonnage.
Generalised System of Preferences (see Volume 1, Part 7, Section 4 of the HMC&E Tariff).
General Valuation Statement.Registration of a GVS with Customs HQ allows an importer to enter goods from a specific supplier without completing a valuation declaration for each importation.
Human Computer Interface.
Common part of a declaration that relates to all items.
Her Majesty's Stationery Office. The address and telephone number can be found in the phone book.
Harmonised Commodity Description and Coding System - also known as 'Harmonised System'.
International Air Transport Association.
The Intervention Board for Agricultural Produce - the UK body responsible for administering exports and refunds.
Inland Clearance Depot - a place approved by HMC&E to which goods imported in containers/vehicles may be removed for entry, examination and clearance, and at which goods intended for export in container/vehicles may be made available for export control before being moved to a place of export.
(CHIEF) Import Export System.
This means Customs duties and charges having equivalent effect. The term 'import duty' does NOT include excise duty.
The person declared as such in Box 8 of the SAD (import declaration). The importer can be any person having ownership of or a beneficial interest in the goods between the time of their importation and when they are delivered out of charge.
Denotes an international non-proprietary name approved by the World Health Organisation (WHO).
Denotes a modified international non-proprietary name approved by the World Health Organisation (WHO).
A company which provides an integrated import/export service, usually for low value or weight packages - picking up the goods from the consignor's premises and delivering them to the consignee?s premises, and having control of the goods at each stage of their journey.
Agricultural products under CAP (Common Agricultural Policy) which have been brought off the market as part of the Community market support arrangements.
A (trade) computer system that controls consignments at most of the major ports and airports in the UK.Note:See also 'DTI System' under the letter 'D'.
The document against which the buyer pays the seller for the goods.
Inward Processing Relief - the system of duty relief for goods imported from non-EC countries (and Portugal and Spain) for process and re-export.
Inland Rail Depot - similar to inland clearance depots (ICDs) but handles only rail traffic, either in train-ferry wagons or containers.
Denotes a name approved by the 'International Standards Organisation'.
A set of information in a declaration relating to particular goods in the consignment.
Joint Customs Consultative Committee.
Local Control Office - usually an E&IC (Excise & Inland Customs) office.
The system under which goods for export are taken into Customs control at the trader's premises.
A scheme that allows authorised traders who use the Period Entry (Imports) Scheme to import goods in containers or vehicles that are capable of being made secure for customs clearance at their own premises.
The local Customs and Excise Officer who is responsible for dealing with the CFSP authorised trader.
Low Value procedure - a simplified export procedure for single consignments having a value less than £600 and a total net weight not exceeding 1000 kg.
Ministry of Agriculture, Fisheries and Food. Department responsible, inter alia, for UK policy in relation to CAP (Common Agricultural Policy).
A mailbox is a repository for electronic mail (E-mail) into which messages are delivered for an addressee and from which messages are accessed by the owner of the mailbox.
Miscellaneous Cash Deposit.
Countries which belong to the EC (European Community).
Minimum Import Price - a Community mechanism for ensuring that certain commodities are declared for customs duty above a minimum value.
(CHIEF) Management Support System.
A procedure for moving goods under customs control when import or export formalities are carried out away from the place of importation or exportation. It is described in Customs Notice 464.
New Community Transit System.
National Export System - a Customs computer system that enables export declarations to be made electronically.
National Import Duty Adjustment Centre (formerly Lytham Sub-Office).
Products under CAP (Common Agricultural Policy) which result from the processing of basic products and which, although they are not included in the products listed in Annex II of the Treaty of Rome, are eligible for refund or charge in respect of the basic products used in their manufacture.
Countries that are not members of the Community.
The 'Non-Stat' procedure is used for exports of goods on which there is no requirement to collect statistics for the purposes of Trade Statistics. Such consignments are declared at export on an abbreviated export entry or by submission of an approved commercial document.
The Overseas Countries and Territories of member states associated with the Community.
Official Journal of the European Communities (published in two series, the 'L' series (legislation) and the 'C' series (information and notices).
Official Journal of the European Communities.
Goods imported for post importation sale in the EC where the value of the sale is not known at the time of importation.
Outward Processing Relief - the system of giving relief on goods temporarily exported and re-imported after process or repair in a country outside of the Community.
Any item used for the transport or storage of goods, which does not meet the definition of 'container' or 'pallet'.
Transport platform on which goods can be stacked for ready handling.
A path identifies a route into the CHIEF IES System (e.g. via a particular DTI System). A user can only sign-on as a particular role when accessing CHIEF IES via a path permitted for the role. It should be noted that CHIEF IES implements a path as a type of location.
An agent known to and formally set up on CHIEF, who transmits import or Customs Warehouse removal declarations to CHIEF.
Processing under Customs Control.
See accounting period, reporting period and submission period under the relevant letters.
A scheme to help importers and exporters who use computer systems to clear their goods through Customs at import, export or ex-customs warehouse with the minimum of formality at the port or airport. Customs declarations are submitted by computer media on a periodic basis.
Processing under Customs control for Free Circulation.Dutiable goods may be imported or released from Customs Warehouse without paying the duty, processed under Customs control and the products put into free circulation on payment of the duty appropriate to the products rather than to the imported goods.
In the CFSP context, 'pilot' must not be used in the context of testing a new (release of a) computer system or phase during which operational data is processed in parallel by test and operational systems.
All or some freight and insurance costs are not included in the invoice price.
An agreement between the Community and a non-Community country that allows goods originating in that country to be imported at a preferential (often nil) rate of duty. Tariff quotas or ceilings may restrict the quantity of goods allowed to be imported at preferential rates.Note:The Preference Agreements between the Community and Turkey are based, not on origin, but on free circulation.
A system whereby the export refund can be paid before export takes place, the goods being under customs control either in an approved warehouse, or for processing, and to be exported within a prescribed period. Not to be confused with advance payment.
A mechanism for restricting the amount of goods imported into a member state that may benefit from a preference.
Regulatory Amount - this is a charge applied to certain tariff subheadings in the wine sector from Spain.
The Receipt date and time for an entry is the point at which a valid declaration is received by CHIEF and the entry is created.
Customs authority for a consignee to either take goods away from the frontier under the Simplified Declaration Procedure; or use the goods for the procedure entered in the trader?s records under the Local Clearance Procedure.
The waiving of import or export duties which have not yet been paid.
Customs authority for a consignee to take goods away from the frontier (port / airport / inland clearance depot (ICD) / enhanced remote transit shed (ERTS), etc.) or out of a Customs Warehouse under the (CFSP) Local Clearance Procedure.
The total or partial refund of import or export duties that have been paid.
The time after the end of an accounting period, during which all transactions for that period must be finalised.
Single Administrative Document - form C88 (used in CHIEF context to refer to a frontier declaration). An eight-part customs document developed by the Commission to simplify and harmonise customs information requirements, facilitate trade and the computerised communication of customs data within the Community.
A Simplified Clearance Procedure, under which exporters of goods not requiring special control may submit an abbreviated customs pre-entry or an approved commercial document at the time of export and provide the full statistical information after the goods are exported.
Supplementary Declaration.
Supplementary Declaration Import.
Supplementary Declaration Warehouse (removal).
Single European Authorisation.
Standard Exchange Relief - the system of giving relief on replacement goods imported in exchange for goods exported or to be exported from the UK for repair outside the Community.
Simplified Frontier Declaration.
Statutory Instrument.
An independent executive UK body sponsored by the Department of Trade and Industry with the aim of simplifying international trade procedures. It also meets with similar bodies in other member states as a European association.
Standard Import Values. SIVs are a special system for valuing fresh fruit and vegetables at certain times of the year, when the entry price system is in force. SIVs do not operate concurrently with SPVs.
Statistical Office of the European Communities.
Duty based on the unit quantity (e.g. kg, litre) of the imported goods.
Simplified Procedure for Import Clearance (of goods of a value not exceeding £600).
Simplified Procedure Value - a scheme for fresh fruit and vegetables to allow speedy clearance of the goods.
The time permitted between the acceptance of a Simplified Frontier Declaration (or entered in the trader?s records under the Local Clearance Procedure) and the due date for receipt of a valid Supplementary Declaration.
A declaration for goods no longer in Custom?s control e.g. an import consignment released from the frontier to Free Circulation under the Simplified Declaration Procedure, or goods removed from a Customs Warehouse to Free Circulation.
Tariff & Statistical Office.
The Community's Integrated Tariff - an acronym for Tarif Integre des Communautes Europeenes.
HMC&E Tariff and Overseas Trade Classification.
The point in time that establishes the rates of exchange, rates of duty and tax, etc. that apply to a Customs declaration.
Countries which are outside the customs territory of the Community, also referred to as non-Community countries.
Temporary Importation - the bringing into customs territory of goods (including vehicles and other means of transport) which will be re-exported, subject to certain conditions.
Transport Internationaux Routiers - a system involving the issue of a carnet to road hauliers which allows loaded vehicles to cross national frontiers with minimal customs formalities.
Technical Interface Specification.
Transfer of Residence - the permanent transfer into a customs territory of a person?s personal and household effects including vehicles, subject to certain conditions.
A trading organisation known to HMC&E by a Trader Unique Reference Number (TURN).
The system whereby goods are despatched from the Community by being exported from one member state and returned to the Community by being imported into another member state.
Trader's Unique Reference Number that is used to identify an importer numerically. It is normally based on the trader?s VAT registration number, with a three digit extension.
Unique Consignment Reference - a reference, allocated by the trader to each import (or Customs Warehouse removal) consignment, which can be used to trace the consignment through all the importer's records.
United Kingdom.
EDI (Electronic Data Interchange) error response message.
United Kingdom Permanent Representative to the European Communities.
United Nations.
Oil upon which the full rate of excise duty has been paid and upon which no rebate has been allowed.
A form on which an importer (or other eligible person) declares the method of valuation and the elements involved in calculating the value for import duty purposes.
Value Added Tax.
Variable Charge - a special charge, comprising of a fixed and a variable element, applicable to goods processed from certain basic agricultural products.
General name for the countries which have acceded to the Common Transit convention. Czech Republic, Hungary, Poland and Slovak Republic.
A Local Clearance Procedure for removals from Customs Warehousing where the Supplementary Declaration is on a SAD (Single Administrative Document)
Type A = A public warehouse in which any trader can deposit any goods. Type C = A physical warehouse where the warehouse keeper takes on full responsibility for the goods therein, or owns the goods. Type D = Value, nature and quantity of goods established at the point in time when the goods are placed under this warehousing procedure (usually at the point of arrival in the UK) i.e. not at the point in time of removal from the warehouse. Type E = Trader and trader's system are authorised for warehousing, with goods stored at notified storage facilities.
World Customs Organisation.
World Health Organisation.
Warehouse Removal Declaration.
Communications standard.
E-mail standard.
