EXPP1090 - Introduction: glossary

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

A

Acceptance	Acceptance of a declaration occurs when a valid declaration is processed by CHIEF/CDS and the goods are available for inspection. For consignments exported under CSE it is the date and time when goods will be available at the CSE approved location.
AEO	Authorised Economic Operator this is the EC’s response to the need for secure international supply chains and the introduction of Customs Trade Partnership Against Terrorism (C-TPAT) in the USA. The aim is to ensure that business are compliant and efficient in their customs controls. There are 3 types of AEO certificates which operators can apply for.
Agent	A person appointed to represent another in their dealings with Customs. Legally representation may be either direct or indirect.
Arrival Message	When declarations have been pre-lodged and the goods subsequently arrive at the frontier, a message must be sent to CHIEF/CDS to update the entry. This ‘Arrival message’ tells CHIEF that the goods are now at the port/airport, and are available for inspection. The ‘arrival message’ formally places the pre-lodged declaration under Customs control and the legal acceptance date and time of the entry is established and validation performed on the declaration details.
Appeals	A system for dealing with disputes between Revenue and Customs and traders as well as members of the public.
Authorised operator	A trader authorised by us to operate one or all of export simplified procedures (SDP and EIDR) and/or a DEP/CSE. It also includes an exporter or third party allowed to make full export declarations to CHIEF.
ATA Carnet	ATA stands for ‘Admission Temporaire - Temporary admission’. The carnets are multi sheet documents issued by Chamber of Commerce, with backing of an international guarantee chain, to facilitate the temporary export and re import of all kinds of goods.
AP	Agircultural Policy of the UK (formerly CAP)

B

| Bureau | A third party providing service to NES authorised traders to act as their direct representative for the submission of pre shipment and supplementary declarations. Authorised traders and authorised indirect representatives can use a bureau. | |——–|————————————————————————————————————————————————————————————————————————————————-|

C

CAP	Common Agricultural Policy of the European Union.
CDS	Customs Declaration Service
CHIEF	Customs Handling of Import and Export Freight. The UK customs declaration processing system.
CIE	Customs Input Entry.
CMR	Convention Merchandise Routiers.
CPC	Customs Procedure Code. A code entered in box 37 of the C88 or its electronic equivalent which identifies the regime to which goods are being entered and from which they have been removed (if applicable). Applied for CHIEF entries. For CDS see ‘Procedure Code’
Clear/clearance	The customs clearance of a declaration occurs when customs have accepted and processed the declaration and formally released the goods for export.
Common Transit	Used to describe community Transit movements to, from or via EFTA countries.
Community Transit	A system of controlling the movement of certain goods across the territory of the Community and that of other signatories to the Transit Convention.
Computerised Inventory System	A computerised system that provides a range of functions including the arrival and departure of consignments within premises or a designated area. See also CSP.
CCS UK	A computerised cargo processing system (CSP).
CNS	A computerised cargo processing system (CSP).
Community Systems Provider (CSP)	Are companies who provide systems that facilitate the movement of goods under which traders can input data from their own computer terminals to CHIEF via a Trade System Operator.
Continental Shelf	The UK continental shelf is comprised of legally designated areas inside and beyond UK territorial waters. It is outside the Customs territory of the UK.
Customs	HM Revenue and Customs.
Customs Supervised Exports	National authorisation scheme that was introduced 1 May 2016 that allows goods to be declared at the traders premises. This requires prior authorisation using a full export declaration. If two part declaration is also required, trader has to also apply for SDP.
Customs Warehouse	See warehouse types.

D

Declarant	Means the person lodging the declaration. The person legally responsible for the accuracy of the information given in the declaration, the authenticity of the documents which relate to it, and, compliance with all the obligations relating to the entry of the goods under the procedure concerned.
Declaration	A declaration made in the appropriate form to customs indicating the intention of the declaration to declare goods to the export procedure.
Departure Message	Where the vessel/aircraft/vehicle leaves the UK a ‘Goods Departed’ message must be sent to CHIEF to confirm that the goods actually departed. The departure message should advise the date/time, freight location and transport details. UCR, mode of transport and flag code, are also necessary.
Designated Export Place (DEP)	HMRC-approved inland premises where goods may be consolidated prior to declaration on CHIEF/CDS. An approved premises that allows the trader to present their goods, and those of third parties, to HMRC inland.
DESTIN8	A computerised cargo processing system (CSP).
DGN	Dangerous Goods Note.
DHB Clearway	A computerised cargo processing system (CSP).
DHL	A computerised cargo processing system (CSP).
Direct Export	Refers to good exported directly from the UK to a non EU country.\nFor GB, direct export is when goods leave GB for any other country\nFor Northern Ireland (NI), a direct export is when goods are snet fom NI directly to a non-EU country, including GB.
Direct representation	A third party makes a Customs declaration in a trader’s name on the trader’s behalf. See also Indirect representation.
Drawback goods	Goods subject to a claim for the drawback for duty paid.
DTI	Direct Trader Input. An arrangement under which traders can input data from their own computer terminals to CHIEF via a Trade System Operator.
Dutiable or restricted	For export purposes, dutiable or restricted goods include:\ngoods subject to UKAP licensing\ntransit and transhipment goods\ngoods subject to export licensing\nany other goods for which Customs specifically require a pre shipment declaration (for example OPR goods, OPT goods)\ngoods from Customs and/or Excise warehouses\ngoods chargeable with any duty not paid\ngoods subject to IPR.

E

Export Accompanying Document (EAD)	Paper document containing information on the export consignment being exported outside of the EU.The EAD has a bar code called a Master reference number (MRN) which is electronically notified to the Export Control System. This would only be used indirect exports from Northern Ireland.
Export Control System (ECS)	Used for generating, receiving and responding consignment details with regard to indirect exports. The system mirrors the electronic transit-based message exchange used under NCTS. From January 2021 all exports from GB will be direct exports, but exports from NI can be either direct or indirect.
Electronic Data Interchange (EDI)	The method of exchanging messages between computer systems over an electronic communications network nationally and internationally.
EDIFACT	An EDIFACT message is the basic unit for communicating information electronically. For example, a Supplementary Declaration is submitted as a CUSDEC EDIFACT message.
EIDR	Entry in Declarants Records. Is a simplification that allows traders to declare details of customs declarations in their own records. Prior authorisation is required for this simplification and for export its use is restricted.
Email	Email (electronic mail) is the electronic transmission of mail between users. For NES it can be used for submitting declarations to CHIEF (via EDCS) and returning responses.
EFTA	European Free Trade Association.
Enhanced Transit Shed Facility (ETSF)	Approved premises outside of a port or airport where goods having the status of goods in temporary storage may be stored under customs supervision.
EORI		Economic Operators Registration and Identification Number. This is a unique identification number assigned by a customs authority to an economic operator or to another person in order to register them for customs purposes. An EORI number is provided to the customs authorities on pre-arrival and pre-departure information on all goods entering and leaving the customs territory of the community and for the import, export and transit of third country goods.\nA GB EORI is required for making customs declarations or requesting customs decisions in Great Britain (England, Scotland and Wales). An EORI with an XI prefix was introduced for making declarations or requesting customs decisions in Northern Ireland from 1 January 2021. An XI EORI is issued under EU legislation and, therefore, can be used to make declarations in EU countries. A business should not hold both an XI and an EU-27 EORI.	\n	———————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————
EORI Number	The GB EORI format is GB followed by a 12-digit number based on the Economic Operator’s VAT number, if they have one, or a similar modulus number for non-VAT registered EOs. An XI EORI is issued under EU legislation must consist of up to 15 alphanumeric characters. In NI this is XI followed by 12-digit number, the same format as a GB-prefixed EORI.
Export	For GB, this refers to the movement of goods to a destination outside GB.\nfor Northern Ireland, this refers to the movement of goods to a destination outdie the European Community (customs and/or fiscal) territory.
Exporter	For Northern Ireland, the UCC definition of a n exporter is:\n(a) the person established in the customs territory of the Union who, at the time when the declaration is accepted, holds the contact with the consignee in the third country and has the power for determining that the goods are to be brought to a destination outside the customs territory of the Union\n(b) the private individual carrying the goods to be exported where these goods are contained in the private individuals personal baggage\n(c) in other cases, the person established in the customs territory of the Union who has the power for determining that the goods are to be brought to a destination outide the customs territory of the Union.\nFor GB, Chapter 4, Section 3 of the Customs (Export) (EU Exit) Regulations 2019 identifies the eligibility of persons to make export declarations as follows:\n(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person.\n(2) The requirements are—\n(a) that the person is able to—\n(i) make the goods available for examination, or\n(ii) secure that the goods are made available for examination; and\n(b) that, except where regulation 13 applies, the person is established in the United Kingdom.\nExceptions to the UK establishment requirement are as follows:\nThe requirement that a person is established in the United Kingdom does not apply to any of the following—\n(a) a person who makes an export declaration in respect of goods which are subject to a special Customs procedure (1) other than a storage procedure;\n(b) a person who makes an export declaration as described in Sections 2 to 3 of Chapter 4 or regulation 25 (export declarations made in paper form: qualifying departing travellers);\n(c) a Customs agent acting in that capacity.
Export Preference	Goods exported under cover of an EUR1, EUR-MED, Invoice Declaration or Suppliers Declaration on which the exporter declares that the goods meet the origin requirements for duty preference in the importing country.

F

Facilitation	Ensuring that the operation of Customs control of exports does not place unnecessary burdens on the activities of UK exporters.
Free circulation	For GB, goods imported into GBare in free circulation in GB if all import formalities have been completed with and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in GB are also in free circulation.\nFor Northern Ireland, goods imported into Northern Ireland/European Community are in free circulation in Northern Ireland and the European Community if all import formalities have been completed with and all duties, levies or equivalent charges have been paid and not refunded. Goods originating in Northern Ireland are also in free circulation. Additionally, goods originating in the European Community are also in free circulation
Free Zones	Enclosed areas into which non GB goods may be moved and remain without payment of customs duties, agricultural levies and VAT charges at importation.

I

Import & Export Helpline	Our helpline that deals with all general telephone and webchat enquiries from businesses and members of the public about importing and exporting.
Indirect export	Refers to goods declared in the UK leaving the European Union via another Member State (pre 31/12/2020) Post 2020 – indirect exports can only be made from NI and travel via another EU member state before Exit
Indirect Representation	A third party makes a Customs declaration in their own name, but on behalf of a trader. See also Direct representation.
Interchange	In the context of EDIFACT an interchange is a batch of EDIFACT messages sent in sequence in the same transmission. An interchange is bound by the EDIFACT service segments UNB/UNZ. EDCS currently supports more than one interchange can be in the same or different body parts as specified for the application which is to process the interchange. This does not apply to the CSP path.
IPR	Inward Processing Relief. The use of products from outside the UK as parts or materials during the manufacture of goods within the UK which are intended for exportation.

L

| Loader | A person or organisation approved by HMRC to receive, present and load goods for export from the UK. Required to submit accurate arrival and departure messages. | |——–|——————————————————————————————————————————————————————|

M

Manifest	A list supplied by a shipping company, airline or vehicle operator of goods being exported or imported.
MiB	Merchandise in Baggage this is an expression used for commercial or business goods which passengers take with them as accompanied baggage.
MRN	Master Reference Number

N

NCH	National Clearance Hub, currently located in Salford that processes freight declarations for imports and exports.
NES	National Export System. UK CHIEF based export system providing the means to make electronic declarations for all the Customs export procedures.
Net Weight	The actual weight of goods, without packing materials or any kind of container.
Non Stat	‘Non Stat’ goods are those for which no statistical details are required. In most cases a simplified form of pre shipment documents is all that is needed.

O

OPR	Outward Processing Relief
Overage	An excess quantity to that declared to Customs on a pre-shipment document.

P

Paying agent	See Submitting Trader.
Penalties	Financial penalties applied for breaches of customs rules (see CCP).
Pentant	A computerised cargo processing system (CSP).
Post Shipment declaration	A full statistical export declaration under either EIDR or SDP submitted to CHIEF after goods have been released by customs for export (see also Supplementary Declaration).
Presentation of Goods	The notification to Customs in the manner laid down of the presence of goods at the Customs office or at any other place designated or approved by Customs.
Pre Shipment Advice (PSA)	A simplified export declaration, using one of the available simplified procedures, submitted electronically to Customs prior to the time of shipment.
Pre Shipment declaration (entry)	A full statistical export declaration lodged with Customs together with goods before the time of shipment. A full declaration made electronically, frequently called Form C88.
Procedure Code	A code which identifies the regime to which goods are being entered and from which they have been removed (if applicable). This applies for CDS and is entered in data elements 110 and 111. (See “Customs Procedure Code” for CHIEF entries).

R

Removal	Goods removed with Customs permission from approved inland or frontier premises under NES.
Representative	A person appointed on behalf of another to carry out the acts and formalities required by Customs rules. Representatives may be either Direct or Indirect. A representative must state who they are acting on behalf of, specify the type of representation, and be empowered to act in that capacity.
RGR	Returned Goods Relief.
Ro Ro	Roll on/Roll off traffic is the name given to vehicles and trailers moving on or off a ferry on their own wheels.

S

SDP	A simplified declaration procedure requiring a two stage declaration to CHIEF/CDS. The first stage is the provision of brief details of the consignment against which Customs clearance is given. The second stage requires the submission of a full supplementary declaration within a specified period after goods are exported.
Ships’ Stores	Goods, usually dutiable for use during the voyage including food, drink, spare parts and equipment and items for sale to passengers for landing.
SSN	Standard Shipping Note.
Special Territory	A territory that is part of the UK for customs purposes, but outside the fiscal (VAT) territory.
Submitting Trader	The person who generates the data to CHIEF (ie pushes the send button to submit the data to CHIEF). This is invariably the declarant though maybe a third party provider
Supervising Office	The HMRC office responsible for controlling a NES trader operating a simplified procedure.
Supplementary Declaration	Another name used to describe a post shipment declaration. Under NES it is an electronic message sent to CHIEF to declare statistical and control information for all consignments exported under EIDR, and SDP.

T

TIR	Transports International Routiers, a system involving the issue to road hauliers of carnets which allow loaded vehicles to cross national frontiers with minimum customs formalities.
Tariff	HM Revenue and Customs Integrated Tariff of the United Kingdom. It is in 3 volumes Volume 1 - General information, Volume 2 - Schedule of duty and trade statistical description, codes and rates, Volume 3 - Customs freight procedures.
Third countries	For NI = Countries that are outside the Customs territory of the Community. See entry under ‘Community countries’ for the list of Member States. Third countries are also known as non Community countries. For GB – Any country outside of UK (GB/NI)
Transit	See ‘Common Transit’.
Transhipment goods	Goods that are off-loaded and subsequently re loaded to another ship/aircraft without leaving the area of the port.

U

Unique Consignment Reference	A reference allocated by the authorised trader to each exporter consignment which can be used by HMRC Revenue and Customs during an audit to trace that consignment in the trader’s records.
Unit load	Any load, including groupage, which leaves the approved premises as a single, identifiable unit intended for exportation.

V

| VAT | Value Added Tax. | |—–|——————|

W

| Warehouse types | A customs warehouse is a defined location authorised by customs for storing ROW goods that are:\n- chargeable with import duty and/or import VAT\n- or otherwise not in free circulation\nUnion legislation allows two different types of Customs warehouse which are:\n- Type R – Public Warehouse\n- Type U – Private Warehouse. | |—————–|—————————————————————————————————————————————————————————————————————————————————————————————————————————————-|