Acronyms Flashcards
AAD
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).
AEO
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.
BIP
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.
BTI
Binding Tariff Information
Binding tariff information (BTI) is a written decision on the commodity code applied to goods.
CAP
The Common Agricultural Policy of the EU.
A partnership between agriculture and society, and between Europe and its farmers.
CCP
Customs Civil Penalty
Used to encourage compliance with customs law.
CCS-UK
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.
CDS
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.
CFSP
Customs Freight Simplified Procedures
Customs Freight Simplified Procedure - simplified import entry procedure used in the UK
CHIEF
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.
CPC
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).
CSP
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.
CT
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.
CTC
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
CUSDEC
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.
DEFRA
Department for Environment, Food, and Rural Affairs.
Department responsible, inter alia, for UK policy in relation to CAP).
DEP
Designated Export Place
A place (not a port or airport) authorised by HMRC for the export clearance of freight
DPE
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.
EAD
Export Accompanying Document
An EAD is a document that accompanies goods to the office of exit.
ECS (AES)
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).
EFTA
European Free Trade Association
A group of countries, comprising Iceland, Norway, Switzerland and Liechtenstein
EIDR
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.
EMCS
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.
ENS
Entry Summary Declaration
EORI
Economic Operators Registration and Identification System
EORI is a trans-European system for the registration and identification of economic operators.
EXS
Exit Summary Declaration
Exit Summary Declaration under ECS - see also ESD
HMRC
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
ICS
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.
Intrastat
Intra Community Statistics System
Statistics system for data regarding the trade in goods between EU Member States.
IPR
Inward Processing Relief
The system of duty relief for goods imported from non-EU countries for process and re-export.
MRN
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.
NCTS
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.
OoFE
Office of First Entry
OPR
Outward Processing Relief
The system of giving relief on goods temporarily exported and reimported after process or repair in a country outside the EU.
P2P
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.
SAD
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.
SCD
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.
SD
Supplementary Declaration
An electronic message to CHIEF used to declare the fiscal, statistical and control information for all consignments imported under CFSP.
SDP
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.
SFD
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.
SPV
Simplified Procedure Value
A scheme for fresh fruit and vegetables to allow speedy clearance of the goods.
TAD
Transit Accompanying Document
The TAD accompanies the goods where a transit declaration is processed at an office of departure by the NCTS.
TIR
Transports Internationaux Routiers
The TIR agreement applies to thetransportof goods between a customs office of departure in one country and the office of destination in another country.
TSP
Transitional Simplified Procedures
Will make importing easier for an initial period of one year, should we leave theEUwithout 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.
UCC
Union Customs Code
TheUnion Customs Code(UCC) is thecustoms codefor the EuropeanUnion. It is intended to modernisecustomsprocedures, entered into force on 1 May 2016.
UT
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.
WCO
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.
WTO
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.
ATA Carnet
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.
Bonded Goods
Goods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country.
Bonded Warehouse
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.
Carrier
The person or company who carries uncleared goods from one approved place to another approved place.
Commodity Code
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).
Community Goods
Goods which originate in, or are in free circulation in the EU.
Community Transit
An arrangement for facilitating the movement of goods passing through more than one member state of the EC.
Consignee
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.
Consignor
Exporter (Seller) - party who instigates the export.
Customs
Authority that polices and controls international trade statements, declarations and undertake safety and security checks
Customs Duty
An indirect tax which, inter alia, provides protection for EU industry, raised on imported goods under the Combined Nomenclature of the EU.
Customs Release
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.
Customs Warehouse
A warehouse approved by HM Revenue and Customs for the storage, duty and VAT free, of goods liable to import duty.
Customs Warehousing
A special regime that allows traders and forwarders to hold/ store goods without the need to complete full declarations at the time of arrival.
Deferment
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
EUR1 Form
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)
Excise Duty
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)
Forwarding Agent
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.
Free Circulation
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.
Freight Forwarder
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.
Groupage
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
Incoterms
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
Pre-Entry
Relates to the requirement that goods must be declared to customs prior to export
Preference
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.
Tariff
A document setting forth applicable rules, rates, charges, regulations - used by freight companies and customs authorities
Third countries
Countries which are outside the customs territory of the EU, also referred to as non-EU countries.
