Acronyms

Question 1

AAD

Answer 1

Administrative Accompanying Document

A paper-based administrative accompanying document for excise taxation produced in the EMCS system. The document will be produced electronically in the future (e-AD).

Question 2

AEO

Answer 2

Authorised Economic Operator

AEO is an operator to whom Customs, upon application, has granted the status of authorised economic operator. AEO is a status granted by EU’s customs administrations.

Question 3

BIP

Answer 3

Border Inspection Post

Control point at the place of importation into the EC where Products of Animal Origin (POAO) and live animals are subject to veterinary checks.

Question 4

BTI

Answer 4

Binding Tariff Information

Binding tariff information (BTI) is a written decision on the commodity code applied to goods.

Question 5

CAP

Answer 5

The Common Agricultural Policy of the EU.

A partnership between agriculture and society, and between Europe and its farmers.

Question 6

CCP

Answer 6

Customs Civil Penalty

Used to encourage compliance with customs law.

Question 7

CCS-UK

Answer 7

Cargo Community System - UK

The computerised cargo processing system that controls goods in an inventory linked environment, consisting of a central database and a ‘switch’ to transfer messages between the various computer systems connected to it.

Question 8

CDS

Answer 8

Customs Declaration Service

CDSwill replace the existing Customs Handling of Import and Export Freight (CHIEF). The Customs Declaration Service will deliver a modern system for importers and exporters who have to complete customs declarations when trading outside the EU.

Question 9

CFSP

Answer 9

Customs Freight Simplified Procedures

Customs Freight Simplified Procedure - simplified import entry procedure used in the UK

Question 10

CHIEF

Answer 10

Customs Handling of Import and Export Freight

Customs Handling of Import & Export Freight (CHIEF) is the computer system of the United Kingdom’srevenue and customs services, HMRC.

Question 11

CPC

Answer 11

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).

Question 12

CSP

Answer 12

Community System Providers

These are independent trade systems that directly serve hundreds of carriers, transit sheds and freight forwarders.CSPsrecord and track the movement of goods within ports and airports, enabling them to operate more efficiently.

Question 13

CT

Answer 13

Common Transit

A Customs procedure, similar to Community Transit for moving goods without payment of duty and tax between the EU and the EFTA countries.

Question 14

CTC

Answer 14

Common Transit Convention

Facilitates the movement of goods across borders of member countries (EU Member States, Turkey, Iceland, Norway, Switzerland, Liechtenstein, North Macedonia and Serbia) by only requiring customs declarations and payment of duties when goods arrive at their final destination. The UK is a member of the CTC now, and will continue to be a member once we have left the EU

Question 15

CUSDEC

Answer 15

Customs Declaration

This Customs Declaration Message (CUSDEC) permits the transfer of data from a declarant to a customs administration for the purpose of meeting legislative and/or operational requirements in respect of the declaration of goods for import, export or transit.

Question 16

DEFRA

Answer 16

Department for Environment, Food, and Rural Affairs.

Department responsible, inter alia, for UK policy in relation to CAP).

Question 17

DEP

Answer 17

Designated Export Place

A place (not a port or airport) authorised by HMRC for the export clearance of freight

Question 18

DPE

Answer 18

Designated Point of Entry

Place of entry of the goods. There are specific import locations on EU borders through which animals, foodstuffs and feed can be imported.

Question 19

EAD

Answer 19

Export Accompanying Document

An EAD is a document that accompanies goods to the office of exit.

Question 20

ECS (AES)

Answer 20

Export Control System

EU’s common export system, which enables message traffic between different national export systems. The EU’s operational model and messages are used to control the exit of export consignments from the customs territory of the EU. Later, the electronic export system will be automated more extensively, and the system will then be called AES (Automated Export System).

Question 21

EFTA

Answer 21

European Free Trade Association

A group of countries, comprising Iceland, Norway, Switzerland and Liechtenstein

Question 22

EIDR

Answer 22

Entry in Declarants Records

Allows you to enter goods to a customs procedure without the need to provide a full customs declaration at the point of release. It enables operators to manage cash-flow by allowing them to provide fiscal data at a later date.

Question 23

EMCS

Answer 23

Excise Movement and Control System

A control system for excise goods moving under duty suspension. The aim of the EMCS project is to control electronically the movement of excise products such as alcohol, tobacco and energy products under duty suspension, and to replace the paper administrative accompanying document (AAD) with an electronic excise document.

Question 24

ENS

Answer 24

Entry Summary Declaration

Question 25

EORI

Answer 25

Economic Operators Registration and Identification System EORI is a trans-European system for the registration and identification of economic operators.

Question 26

EXS

Answer 26

Exit Summary Declaration Exit Summary Declaration under ECS - see also ESD

Question 27

HMRC

Answer 27

Her Majestys Revenue and Customs A non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage

Question 28

ICS

Answer 28

Import Control System An import control system used to declare goods arriving in the Union. ICS is the first stage of an automatic import system AIS, which will be implemented at a later stage and which will cover the entry summary declaration, presentation of goods and the arrival declaration required for all modes of transport.

Question 29

Intrastat 

Answer 29

Intra Community Statistics System Statistics system for data regarding the trade in goods between EU Member States.

Question 30

IPR

Answer 30

Inward Processing Relief The system of duty relief for goods imported from non-EU countries for process and re-export.

Question 31

MRN

Answer 31

Master Reference Number, previously Movement Reference Number A reference number that the Customs system provides when accepting certain customs declarations as received. Customs send an acceptance message with the MRN to the customer. The MRN is entered in transit declarations, export declarations and certain notifications of arrival and exit. Instructions on how to use the number are provided in each application.

Question 32

NCTS

Answer 32

New Computerised Transit System NCTS is a customs electronic transit system. Goods can be transported undeclared in the Union customs transit system, when they are imported into the European Union or are transported via the Union and Efta. The movement of goods under these transit procedures are monitored electronically and more efficiently than before with the NCTS. In the NCTS, the customer submits a transit declaration to Customs either electronically by using an EDI message or under the fallback procedure with a paper SAD form.

Question 33

OoFE

Answer 33

Office of First Entry

Question 34

OPR

Answer 34

Outward Processing Relief The system of giving relief on goods temporarily exported and reimported after process or repair in a country outside the EU.

Question 35

P2P

Answer 35

Permission to Progress The CHIEF Export entry has been cleared and the goods may now be loaded onto the means of transport for export. This message is sent to the person submitting the export declaration. This is also referred to as Positive Clearance.

Question 36

SAD

Answer 36

Single Administrative Document A single administrative document that works as a customs declaration. The SAD form is used for import clearance, placing goods under a customs warehousing procedure or for proving the Union status of goods. For exportation and transit, the form is only used in exceptional circumstances. Also known as C88 Form. It’s 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 EU.

Question 37

SCD

Answer 37

Simplified Clearance Procedure 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.

Question 38

SD

Answer 38

Supplementary Declaration An electronic message to CHIEF used to declare the fiscal, statistical and control information for all consignments imported under CFSP.

Question 39

SDP

Answer 39

Simplified Declaration Procedure Allows you to enter goods to a customs procedure without the need to provide a full customs declaration at the point of release.

Question 40

SFD

Answer 40

Simplified Frontier Declaration Containing a minimum amount of information submitted at the frontier which enables clearance (at the frontier) or removal to Local Clearance Procedure for goods imported under CFSP.

Question 41

SPV

Answer 41

Simplified Procedure Value A scheme for fresh fruit and vegetables to allow speedy clearance of the goods.

Question 42

TAD

Answer 42

Transit Accompanying Document  The TAD accompanies the goods where a transit declaration is processed at an office of departure by the NCTS.

Question 43

TIR

Answer 43

Transports Internationaux Routiers The TIR agreement applies to the transport of goods between a customs office of departure in one country and the office of destination in another country.

Question 44

TSP

Answer 44

Transitional Simplified Procedures Will make importing easier for an initial period of one year, should we leave the EU without a deal, to allow businesses time to prepare for usual import processes. they will be able to transport goods from the EU into the UK without having to make a full customs declaration at the border, and will be able to postpone paying any import duties.

Question 45

UCC

Answer 45

Union Customs Code The Union Customs Code (UCC) is the customs code for the European Union. It is intended to modernise customs procedures, entered into force on 1 May 2016.

Question 46

UT

Answer 46

Union Transit Allows goods not in free circulation - non-Union goods - to move between 2 points within the EU, while customs duties or other charges are suspended.

Question 47

WCO

Answer 47

World Customs Organization The World Customs Organization, founded in 1952, aims to harmonise the implementation of conventions under its administration and to simplify customs procedures globally. Participating in this activity are 182 countries, and their part of the world trade is 98 per cent.

Question 48

WTO

Answer 48

World Trade Organization The World Trade Organization is an international organisation for cooperative trade policies, the main goal being the deregulation of international trade. Part of the organisation is 164 countries.

Question 49

ATA Carnet

Answer 49

Admission Temporaire-Temporary Admission. An ATA carnet makes the customs clearance of certain temporary importations and exportations easier. Customs document used for the temporary exportation, transit and temporary exportation, transit and temporary admission of goods for specific purpose, e.g. for displays, exhibitions and fairs as professional equipment and as commercial samples.

Question 50

Bonded Goods

Answer 50

Goods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country.

Question 51

Bonded Warehouse

Answer 51

A place of security approved by HM Revenue and Customs for the deposit, keeping and securing of goods liable to excise duty without payment of duty. This term is often applied to a customs warehouse but incorrectly since no bond is usually required for these.

Question 52

Carrier

Answer 52

The person or company who carries uncleared goods from one approved place to another approved place.

Question 53

Commodity Code

Answer 53

The term used to denote the code (either at 8 digit or 10 digit level) which identifies a line of tariff nomenclature. The term replaces TTCN (Tariff/Trade Code Number).

Question 54

Community Goods

Answer 54

Goods which originate in, or are in free circulation in the EU.

Question 55

Community Transit

Answer 55

An arrangement for facilitating the movement of goods passing through more than one member state of the EC.

Question 56

Consignee

Answer 56

Importer (Buyer) - destination address. An individual or firm to whom freight is shipped. A freight receiver. An individual or firm to whom freight is shipped. A freight receiver.

Question 57

Consignor

Answer 57

Exporter (Seller) - party who instigates the export.

Question 58

Customs

Answer 58

Authority that polices and controls international trade statements, declarations and undertake safety and security checks

Question 59

Customs Duty

Answer 59

An indirect tax which, inter alia, provides protection for EU industry, raised on imported goods under the Combined Nomenclature of the EU.

Question 60

Customs Release

Answer 60

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

Question 61

Customs Warehouse

Answer 61

A warehouse approved by HM Revenue and Customs for the storage, duty and VAT free, of goods liable to import duty.

Question 62

Customs Warehousing

Answer 62

A special regime that allows traders and forwarders to hold/ store goods without the need to complete full declarations at the time of arrival.

Question 63

Deferment

Answer 63

Credit account opened with HMRC so import duty and VAT is paid once a month not prior to the goods being released. Requires a bank guarantee to cover 2 months worth of duty/VAT spend. Also see SIVA

Question 64

EUR1 Form

Answer 64

European Preference/Movement Certificate used between EU countries and countries with whom the EU has bilateral trade agreements. Confirms goods qualify under the origin rules of the agreement(s)

Question 65

Excise Duty

Answer 65

A national tax levied on "luxury" goods - in the EU goods subject to excise taxes are hydrocarbon oils, alcohol and tobacco. As this is a domestic tax goods in these categories moving around the EU come under customs control (see EMCS)

Question 66

Forwarding Agent

Answer 66

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

Question 67

Free Circulation

Answer 67

Goods are said to be in free circulation if they wholly originate in the EU or are imported goods (from a non-EU country) on which all import procedures have been completed and all duties, levies or equivalent charges have been paid and not refunded.

Question 68

Freight Forwarder

Answer 68

An agency that receives freight from a shipper and then arranges for transportation with one or more carriers for transport to the consignee. Often used for international shipping. Will usually consolidate freight from many shippers to obtain low, large volume transportation rates from carriers (through a contract ). Often owns some pickup and delivery equipment; uses to transport freight to/from consolidation facilities. Also provide other shipping services: packaging, temporary freight storage, customs clearing.

Question 69

Groupage

Answer 69

Small consignments bulked together and consigned by a forwarder or carrier as one shipment to reduce the cost of freight. This term tends to apply to sea freight and road haulage

Question 70

Incoterms

Answer 70

A set of internationally recognised shipping/delivery terms published by the ICC. They define where costs and risk passes from buyer to seller in contracts. Current set Incoterms® 2010 rules

Question 71

Pre-Entry

Answer 71

Relates to the requirement that goods must be declared to customs prior to export

Question 72

Preference

Answer 72

An agreement between the EU and a non-EU country allows goods originating in that country to be imported at a preferential (often nil) rate of duty. The quantity of goods allowed to be imported at preferential rates may be restricted by tariff quotas or ceilings. The Preference Agreements between the EU and Turkey are based, not on origin but on free circulation.

Question 73

Tariff

Answer 73

A document setting forth applicable rules, rates, charges, regulations - used by freight companies and customs authorities

Question 74

Third countries

Answer 74

Countries which are outside the customs territory of the EU, also referred to as non-EU countries.