Term Description
AEO Authorised Economic Operator
BIS Department of Business, Innovation and Skills (formerly BERR) C88 The UK version of the Single Administrative Document (SAD) for
making import, export/re-export or transfer declarations CAP Common Agricultural Policy (of the EC)
CFSP Customs Freight Simplified Procedures, consisting of the
Simplified Declaration Procedure (SDP) and the Local Clearance Procedure (LCP)
CHIEF Customs Handling of Import and Export Freight. This is HM Revenue & Customs computerised system for processing import and export/re-export declarations
Commercial Policy Measure
Non-tariff measures in the form of Community provisions that are used to monitor, restrict or prohibit the import and export of certain types of goods, for example cultural licenses and licensing controls for firearms, ammunition explosives, etc. Commissary
Stores
Goods with little or no duty significance such as catering supplies and equipment
Commodity Code
(CN code - Combined nomenclature code). This is the term used to denote the code (either at 10 or 14-digit level) that identifies the description of the individual goods/items in the Tariff
CPC Customs Procedure Code. A 7 character numeric or alpha- numeric code used on import, export/re-export and warehouse declarations to identify the type of procedure the goods are declared to and where they came from. Details of CPC’s can be found in Volume 3 of the Tariff
CPEI Customs Procedures with Economic Impact
CT Community Transit
Customs duty Refer to Import duty Customs
procedures
These are: Release for free circulation, Transit, Customs warehousing, Inward processing, Processing under customs control, Temporary admission, Outward processing and Exportation
procedure with economic impact
Processing under customs control, Temporary admission, and Outward processing
Customs value The value of imported goods for customs purposes (refer to
Notice 252) Customs
warehouse
A system or place authorised by the customs authority for the storage of non Community goods under customs duty and import VAT suspension
Declarant The person making the declaration in his own name or the person in whose name a customs declaration is made DEFRA Department of the Environment, Fisheries and Rural Affairs Depositor The person bound by the declaration placing the goods under the
customs warehousing procedure or to whom the rights and obligations of such a person have been transferred
DPO Documentary Proof of Origin
EC The European Community Which consists of the following: Austria, Belgium, Bulgaria, Cyprus*, the Czech Republic,
Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Republic of Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom. (Refer to Section 13). *Goods from any area not under the effective control of the government of the Republic of Cyprus are not regarded as Community goods
ECS Export Control System
EORI Economic Operator Registration Identification number Export/Re-
export
The application of exit formalities including commercial policy measures and where appropriate export/re-export duties Export refund
Also known as 'Special Export Refund' for beef
A payment made to exporters under CAP provisions on the export to non-EC countries of certain goods originating in the Community (or in free circulation) where Community prices are above world prices
Free circulation Goods imported from outside the EC are in free circulation when:
circulation.
Free zone A designated area into which non-Community goods may be moved and remain without payment of customs duty and/or import VAT otherwise due at importation
GSP Generalised System of Preferences
Import duty Charges raised on goods imported into the EC under the combined Nomenclature of the EC, to provide protection for Community industry. These include customs duty, agricultural charges and other import charges provided for under the CAP and anti-dumping duty. They do not include excise duty or VAT INF8 Information Form associated with usual forms of handling. Refer
to paragraph 5.6 of this Notice for details
Input tax The VAT paid or payable by taxable persons on goods or services supplied to them (or acquired by them from another Member State), used or to be used for the purpose of their business
Irretrievable loss
Goods that have been rendered unusable by any person - Community Customs Code Regulation 2913/92, Article 206
LCP Local Clearance Procedure.
Main accounts The warehousekeeper’s commercial, tax or other accounting material, or such data held on their behalf
NATO North Atlantic Treaty Organisation
NES National Export System
NCTS New Computerised Transit System
Non-Community goods
Goods that are not of Community origin including imported goods, which have not been released into free circulation Office of
Departure
The Customs office where declarations placing goods under the Community Transit procedure are accepted
Office of Destination
The Customs office where goods placed under the Community Transit procedure must be presented in order to end the
procedure Office of
Discharge
Customs office indicated in the authorisation as empowered to accept declarations assigning the goods (following entry to the arrangements) to a new permitted customs approved treatment or use
Office of Entry Customs office indicated in the authorisation as empowered to accept declarations entering the goods for the customs
warehousing arrangements
Office of Exit Normally the last Customs office before the goods leave the customs territory of the Community
Office of Export/Re- export
The Customs office where goods are presented for export/re- export and where export formalities are carried out
OPR Outward Processing Relief - A system of duty relief that gives full or partial relief from import duty when EC goods are exported outside the Community for process or repair and subsequently re-imported (refer to Notice 235for full details)
PCC Processing under Custom Control for free circulation - A system of import duty relief for goods imported or transferred from another customs regime, for example customs warehousing, for processing into products on which less or no duty is payable Preference
goods
Goods covered by an Agreement between the Commission and certain non-Community countries. Goods originating in the non- Community country can be imported at a preferential (often nil) rate of duty. Tariff quotas or ceilings may restrict the quantity of goods that you are allowed to import at preferential rates
Private warehouse
A customs warehouse reserved for the warehousing of goods by the warehousekeeper, (the warehousekeeper is also the
depositor of the goods) Public
warehouse
A customs warehouse available for use by any person (known as a depositor) for the warehousing of goods.
Records Information and technical details, enabling the supervision and control of the customs warehousing procedure. Customs warehousing records are called stock records
SAD Single Administrative Document used throughout the EC for making import and export/re-export declarations - the UK version is form C88
SDP Simplified Declaration Procedure
SFD Simplified Frontier Declaration
SDI Simplified Declaration (Imports)
T1 status Goods not in free circulation
TA Temporary Admission
Tariff The Integrated Tariff of the United Kingdom
Third Country Any country that is outside the Customs Territory of the European Community (refer to Section 13)
UCR Unique Consignment Reference
VAT Value Added Tax
Warehoused goods
Goods placed under the customs warehousing arrangements