Glossary
A
| Term | Description |
|---|---|
| A00 | EU tax code indicating customs duty |
| A2M | Access2Markets website from the European Commission to assist companies trading with the EU and EU companies exporting worldwide. Replaced the MADB in 2020 |
| AA | Association Agreement between the and a non-member country |
| AA | Classified Management Enterprises - AEO equivalent scheme in China |
| AAD | Administration Accompanying Document - used to control the movement of excise goods. Replaced by EMCS |
| AAEI | American Association of Exporters and Importers found 1921 |
| AANZFTA | ASEAN-Australia-New Zealand Free Trade Agreement |
| AANZTA | ASEAN, Australia and New Zealand Trade Agreement |
| AB | Appellate Body (WTO) |
| ABD | Authorised by Declaration - replaced SiA for Special Procedures into the EU under UCC |
| ABI | Automated Broker Interface |
| ABM | Account Based Management |
| ABP | Animal By-Prodcuts |
| Accounting Period | The period (for deferment purposes) during which transactions are charged to the same period account for settlement |
| ACE | Automated Commercial Environment |
| ACFTA (1) | ASEAN + China Free Trade Agreement |
| ACFTA (2) | African Continental Free Trade Agreement |
| ACI | Advanced Caro Information |
| ACL | Allowable Chain Load |
| ACP (1) | African Caribbean and Pacific group of countries |
| ACP (2) | Accredited Client Programme - a system of authorising compliant and secure importers and exporters similar to AEO in countries such as the UAE and India |
| ACP (3) | Authorised Consignee Premises (under EU NCTS) |
| Actual Debt | Duty and VAT calculated and due at import |
| ACWL | Advisory Centre on WTO Law |
| Ad Valorem | According to value. |
| ADB | Asian Development Bank |
| ADR (1) | Accord Dangeroux Routier - Carriage of Dangerous Goods by Road agreement |
| ADR (2) | Alternative Dispute Resolution (ADR): Pilot scheme (2012) used independent HMRC facilitators to help customers resolve disputes with HMRC |
| ADS | Aerospace, Defence & Security organisation (formed from EGAD) |
| Ad Valorem | According to value. |
| AECA | Arms Export Control Act (USA) |
| AEO | Authorised Economic Operator - see also EOS |
| AEO (C) | Customs Simplification only - approval under AEO scheme |
| AEO (F) | Full approval under AEO scheme - being phased out under UCC |
| AEO (S) | Supply Chain Safety & Security only - approval under AEO scheme |
| AEO-GT | Authorised Economic Operator scheme - Guatemala |
| AER | Anticipated Export Record (see ECS) |
| AES | Automated Export System (term used in USA FTR) |
| AES (2) | Approved Exporter Scheme used to authorise exporters under FTA/PTA so they can make invoice declarations to confirm the goods qualify under the agreement |
| AFAS | ASEAN Framework Agreement on Services |
| AfDB | African Development Bank |
| AFF | Additional Freight Fee (Customs duty) |
| AFIS | Anti-Fraud Information System |
| AFRA | Air Freight Rates application - it is an online, real-time rate distribution and management application |
| AFTC | Advanced Freight Targeting Capability (UK Border Force) |
| AFTD | American Foreign Trade Definitions, out of date shipping terms not to be used. |
| AG | Agricultural products (under WTO terms) |
| AG | Australia Group (export controls) |
| AGR | Agriculture (USA EAR license exception) |
| AHTN | ASEAN Harmonised Tariff Nomenclature |
| AI | Additional Information - an important field on the UK/EU customs entry |
| AICO | ASEAN Industrial Cooperation Scheme |
| AIFTA | ASEAN + India Free Trade Agreement |
| Air Express Operator | see also courier/ integrator |
| AIS | Automated Import System - part of ICS |
| AJCEP | ASEAN + Japan Common Effective Preference |
| AKFTA | ASEAN + S. Korea Free Trade Agreement |
| AL | Ammunitions List the German equivalent of our Military List |
| ALADI | Asociación Latinoamericana de Integración (English acronym LAIA) is a Latin American trade integration association based in Montevideo, Uruguay. |
| ALV | Automatic Licence Verification |
| Amber Box | WTO Term: Domestic support for agriculture that is considered to distort trade and therefore subject to reduction commitments. Technically calculated as 'Aggregate Measurement of Support' (AMS). |
| AMPS | Administrative Monetary Penalty System - part of Canada's PIP scheme |
| AMS | Aggregate Measurement of Support (see Amber Box) |
| AMSCI | Advanced Manufacturing Supply Chain Initiative |
| AMU | Arab Maghreb Union |
| ANDEAN | Country Group - Bolivia, Colombia, Ecuador, Peru & Venezuela |
| AOG | Aircraft on Ground |
| AOR | Advanced Origin Ruling (GB) - a system of obtaining a ruling on the origin of goods, often required when preference is being claimed |
| APA | Advance Pricing Agreement (Not used in the EU)- an international customs valuation term |
| APEC | Asia Pacific Economic Cooperation |
| APEO | The APEO scheme is a fish specific extension to the AEO approval. Granted via DEFRA. Launched 2010 |
| APHA | Animal and Plant Health Agency (UK) |
| API | active pharmaceutical ingredient |
| API | Advanced Passenger Information (see also PNR) |
| APO | Air Force Post Office |
| APP | Adjusted Peak Performance (USA EAR license exception and computer |
| Approved Exporter | Approval to make invoice declarations in the place of issuing EUR1 forms |
| APR | Additional Permissive Re-exports (USA EAR license exception) |
| APTA | Asia-Pacific Trade Agreement, previously named Bangkok Agreement |
| AQIS | Australian Quarantine and Inspection Service |
| ARC | Administrative Reference Code (Excise Goods) |
| ARF | ASEAN Regional Forum |
| Article 22 (10) | Dual-Use clause under which certain DUEC goods can move within the EU without requiring an export licence. From EU Regulation 483/2009 |
| Article 50 | the clause within the TFEU which starts the process of a member leaving the EU |
| Arusha Declaration | WTO Declaration on Customs Integrity |
| ASEAN | Association of South East Asian Nations (10 members) Brunei Darussalam, Indonesia, Malaysia, The Philippines, Singapore, Thailand, Laos, Cambodia, Vietnam, Myanmar |
| ASIC | Aviation Security Identification Card |
| ASPAC | Asia Pacific Region |
| ASYCUDA | Automated System for Customs Data |
| AT | Anti-Terrorism (Wassenaar Arrangement reason for control) |
| ATA | Admission Temporaire/Temporary Admission procedure |
| ATAF | African Tax Administration Forum |
| ATaR | Advanced Tariff Ruling (GB) - a system of obtaining a definitive commodity code from customs for goods being imported |
| ATF | Alcohol, Tobacco and Firearms (USA) |
| ATIGA | ASEAN Trade in Goods Agreement |
| ATMs | Autonomous Trade Measures |
| ATP | Autonomous Trade Preferences |
| ATPA | Andean Trade Preferences Act |
| ATPCO | Airline Tariff Publishing Company |
| ATR (1) | Preference Movement Certificate (Turkey - EU Associate Trade Agreement) - no longer applicable to GB companies |
| ATR (2) | Anticipated Transit Record |
| ATS | Automated Targeting Systems (Customs) |
| ATT | Arms Trade Treaty |
| ATT | United Nations Arms Trade Treaty |
| AU | African Union |
| AVE | Ad Valorem Equivalent |
| AVG | Average |
| AVS | EAR exception for shipments of aircraft and vessels (USA) |
| AWB | Air waybill (air freight). |
| AWT | Advance Witholding Tax |
| Term | Description |
|---|---|
| A00 | EU tax code indicating customs duty |
| A2M | Access2Markets website from the European Commission to assist companies trading with the EU and EU companies exporting worldwide. Replaced the MADB in 2020 |
| AA | Association Agreement between the and a non-member country |
| AA | Classified Management Enterprises - AEO equivalent scheme in China |
| AAD | Administration Accompanying Document - used to control the movement of excise goods. Replaced by EMCS |
| AAEI | American Association of Exporters and Importers found 1921 |
| AANZFTA | ASEAN-Australia-New Zealand Free Trade Agreement |
| AANZTA | ASEAN, Australia and New Zealand Trade Agreement |
| AB | Appellate Body (WTO) |
| ABD | Authorised by Declaration - replaced SiA for Special Procedures into the EU under UCC |
| ABI | Automated Broker Interface |
| ABM | Account Based Management |
| ABP | Animal By-Prodcuts |
| Accounting Period | The period (for deferment purposes) during which transactions are charged to the same period account for settlement |
| ACE | Automated Commercial Environment |
| ACFTA (1) | ASEAN + China Free Trade Agreement |
| ACFTA (2) | African Continental Free Trade Agreement |
| ACI | Advanced Caro Information |
| ACL | Allowable Chain Load |
| ACP (1) | African Caribbean and Pacific group of countries |
| ACP (2) | Accredited Client Programme - a system of authorising compliant and secure importers and exporters similar to AEO in countries such as the UAE and India |
| ACP (3) | Authorised Consignee Premises (under EU NCTS) |
| Actual Debt | Duty and VAT calculated and due at import |
| ACWL | Advisory Centre on WTO Law |
| Ad Valorem | According to value. |
| ADB | Asian Development Bank |
| ADR (1) | Accord Dangeroux Routier - Carriage of Dangerous Goods by Road agreement |
| ADR (2) | Alternative Dispute Resolution (ADR): Pilot scheme (2012) used independent HMRC facilitators to help customers resolve disputes with HMRC |
| ADS | Aerospace, Defence & Security organisation (formed from EGAD) |
| Ad Valorem | According to value. |
| AECA | Arms Export Control Act (USA) |
| AEO | Authorised Economic Operator - see also EOS |
| AEO (C) | Customs Simplification only - approval under AEO scheme |
| AEO (F) | Full approval under AEO scheme - being phased out under UCC |
| AEO (S) | Supply Chain Safety & Security only - approval under AEO scheme |
| AEO-GT | Authorised Economic Operator scheme - Guatemala |
| AER | Anticipated Export Record (see ECS) |
| AES | Automated Export System (term used in USA FTR) |
| AES (2) | Approved Exporter Scheme used to authorise exporters under FTA/PTA so they can make invoice declarations to confirm the goods qualify under the agreement |
| AFAS | ASEAN Framework Agreement on Services |
| AfDB | African Development Bank |
| AFF | Additional Freight Fee (Customs duty) |
| AFIS | Anti-Fraud Information System |
| AFRA | Air Freight Rates application - it is an online, real-time rate distribution and management application |
| AFTC | Advanced Freight Targeting Capability (UK Border Force) |
| AFTD | American Foreign Trade Definitions, out of date shipping terms not to be used. |
| AG | Agricultural products (under WTO terms) |
| AG | Australia Group (export controls) |
| AGR | Agriculture (USA EAR license exception) |
| AHTN | ASEAN Harmonised Tariff Nomenclature |
| AI | Additional Information - an important field on the UK/EU customs entry |
| AICO | ASEAN Industrial Cooperation Scheme |
| AIFTA | ASEAN + India Free Trade Agreement |
| Air Express Operator | see also courier/ integrator |
| AIS | Automated Import System - part of ICS |
| AJCEP | ASEAN + Japan Common Effective Preference |
| AKFTA | ASEAN + S. Korea Free Trade Agreement |
| AL | Ammunitions List the German equivalent of our Military List |
| ALADI | Asociación Latinoamericana de Integración (English acronym LAIA) is a Latin American trade integration association based in Montevideo, Uruguay. |
| ALV | Automatic Licence Verification |
| Amber Box | WTO Term: Domestic support for agriculture that is considered to distort trade and therefore subject to reduction commitments. Technically calculated as 'Aggregate Measurement of Support' (AMS). |
| AMPS | Administrative Monetary Penalty System - part of Canada's PIP scheme |
| AMS | Aggregate Measurement of Support (see Amber Box) |
| AMSCI | Advanced Manufacturing Supply Chain Initiative |
| AMU | Arab Maghreb Union |
| ANDEAN | Country Group - Bolivia, Colombia, Ecuador, Peru & Venezuela |
| AOG | Aircraft on Ground |
| AOR | Advanced Origin Ruling (GB) - a system of obtaining a ruling on the origin of goods, often required when preference is being claimed |
| APA | Advance Pricing Agreement (Not used in the EU)- an international customs valuation term |
| APEC | Asia Pacific Economic Cooperation |
| APEO | The APEO scheme is a fish specific extension to the AEO approval. Granted via DEFRA. Launched 2010 |
| APHA | Animal and Plant Health Agency (UK) |
| API | active pharmaceutical ingredient |
| API | Advanced Passenger Information (see also PNR) |
| APO | Air Force Post Office |
| APP | Adjusted Peak Performance (USA EAR license exception and computer |
| Approved Exporter | Approval to make invoice declarations in the place of issuing EUR1 forms |
| APR | Additional Permissive Re-exports (USA EAR license exception) |
| APTA | Asia-Pacific Trade Agreement, previously named Bangkok Agreement |
| AQIS | Australian Quarantine and Inspection Service |
| ARC | Administrative Reference Code (Excise Goods) |
| ARF | ASEAN Regional Forum |
| Article 22 (10) | Dual-Use clause under which certain DUEC goods can move within the EU without requiring an export licence. From EU Regulation 483/2009 |
| Article 50 | the clause within the TFEU which starts the process of a member leaving the EU |
| Arusha Declaration | WTO Declaration on Customs Integrity |
| ASEAN | Association of South East Asian Nations (10 members) Brunei Darussalam, Indonesia, Malaysia, The Philippines, Singapore, Thailand, Laos, Cambodia, Vietnam, Myanmar |
| ASIC | Aviation Security Identification Card |
| ASPAC | Asia Pacific Region |
| ASYCUDA | Automated System for Customs Data |
| AT | Anti-Terrorism (Wassenaar Arrangement reason for control) |
| ATA | Admission Temporaire/Temporary Admission procedure |
| ATAF | African Tax Administration Forum |
| ATaR | Advanced Tariff Ruling (GB) - a system of obtaining a definitive commodity code from customs for goods being imported |
| ATF | Alcohol, Tobacco and Firearms (USA) |
| ATIGA | ASEAN Trade in Goods Agreement |
| ATMs | Autonomous Trade Measures |
| ATP | Autonomous Trade Preferences |
| ATPA | Andean Trade Preferences Act |
| ATPCO | Airline Tariff Publishing Company |
| ATR (1) | Preference Movement Certificate (Turkey - EU Associate Trade Agreement) - no longer applicable to GB companies |
| ATR (2) | Anticipated Transit Record |
| ATS | Automated Targeting Systems (Customs) |
| ATT | Arms Trade Treaty |
| ATT | United Nations Arms Trade Treaty |
| AU | African Union |
| AVE | Ad Valorem Equivalent |
| AVG | Average |
| AVS | EAR exception for shipments of aircraft and vessels (USA) |
| AWB | Air waybill (air freight). |
| AWT | Advance Witholding Tax |
| Term | Description |
|---|---|
| B00 | EU tax code indicating VAT |
| B2B | Business to Business Sales |
| B2C | Business to Consumer Sales |
| B/D | Banker's Draft (payment term). |
| B/E | Bill of Exchange (payment term). |
| B/L | Bill of Lading (sea freight). |
| BAG | Baggage (USA EAR license exception) |
| Batch | In the context of EDIFACT messages a batch is a number of messages sent in sequence in the same transmission |
| BC | Beneficiary countries under a trade agreement |
| BCC | British Chambers of Commerce |
| BCP | Border Control Posts (for veterinary and similar checks on imported goods) |
| BDC | Beneficiary Developing Countries - under GSP |
| BDV | Brussels Definition of Value |
| BEIS | UK Department for Enterprise Innovation and Skills formed July 2016. Took on some functions from the BIS |
| BERR | Department for Business, Enterprise and Regulatory Reform (formerly the DTI, replaced by BIS and currently called DIT) |
| BERTI | Binding European Retrieval of Tariff Information - the UK national BTI system |
| BF | Border Force (UK) |
| BIA | British Importers Association - closed 1999 |
| BIFA | British International Freight Association |
| Binding Tariff | Commitment not to increase a rate of duty beyond an agreed level. Once a rate of duty is bound, it may not be raised without compensating the affected parties. |
| BIP | Bond Insurance Policy - a UK Export Finance service |
| BIS (1) | UK Department for Business Innovations & Skills (replaced BERR from June 2009) replaced by DIT in July 2017 |
| BIS (2) | USA Bureau of Industry and Security |
| BIT | Bilateral investment treaty |
| BLA | Bilateral labour agreement |
| Blue Box | WTO Term: Amber Box types of support, but with constraints on production or other conditions designed to reduce the distortion. Currently not limited. |
| Blue Line | AEO equivalent customs compliance scheme in Brazil |
| BoD | Bill of Discharge |
| BoE (1) | Bank of England |
| BoE (2) | Bill of Exchange (also see B/E) |
| BOI | Binding Origin Information Ruling (EI + NI) - a system of obtaining a ruling on the origin of goods, often required when preference is being claimed |
| BOM (1) | Bill of Materials |
| BOM (2) | Border Operating Module - UK procedures for trading after EU Exit |
| Bonded Goods | Goods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country. |
| Bonded Warehouse | Warehouse where bonded goods are stored. |
| BOP | Balance of Payments |
| Break Bulk | The dismantling of a large consignment into smaller lots for onward distribution to more than one customer. |
| Brexit | Conjoined word created to mean Britains Exit from the European Union |
| BRICs | International trade term coined in 2001 to describe the rise of key markets: Brazil, Russia, India and China |
| BRIICS | OECD abbreviation adding Indonesia and South Africa to the normal BRIC acronym |
| BSI | British Standards Institute |
| BTA | Bilateral Trade Agreement |
| BTA | Border Tax Adjustment |
| BTI | Binding Tariff Information Ruling (EU + NI) - a system of obtaining a definitive commodity code from customs for goods being imported |
| BTIA | Bilateral Trade and Investment Agreement |
| BTN | Brussels Tariff Nomenclature (1959) |
| BU | Business Unit |
| Bulk Cargo | Loose cargo, not unitised, not loaded in containers or on pallets |
| BVI | Binding Value Information Ruling (Not used in EU) |
| BXA | Bureau of Export Administration (USA) |
| Term | Description |
|---|---|
| B00 | EU tax code indicating VAT |
| B2B | Business to Business Sales |
| B2C | Business to Consumer Sales |
| B/D | Banker's Draft (payment term). |
| B/E | Bill of Exchange (payment term). |
| B/L | Bill of Lading (sea freight). |
| BAG | Baggage (USA EAR license exception) |
| Batch | In the context of EDIFACT messages a batch is a number of messages sent in sequence in the same transmission |
| BC | Beneficiary countries under a trade agreement |
| BCC | British Chambers of Commerce |
| BCP | Border Control Posts (for veterinary and similar checks on imported goods) |
| BDC | Beneficiary Developing Countries - under GSP |
| BDV | Brussels Definition of Value |
| BEIS | UK Department for Enterprise Innovation and Skills formed July 2016. Took on some functions from the BIS |
| BERR | Department for Business, Enterprise and Regulatory Reform (formerly the DTI, replaced by BIS and currently called DIT) |
| BERTI | Binding European Retrieval of Tariff Information - the UK national BTI system |
| BF | Border Force (UK) |
| BIA | British Importers Association - closed 1999 |
| BIFA | British International Freight Association |
| Binding Tariff | Commitment not to increase a rate of duty beyond an agreed level. Once a rate of duty is bound, it may not be raised without compensating the affected parties. |
| BIP | Bond Insurance Policy - a UK Export Finance service |
| BIS (1) | UK Department for Business Innovations & Skills (replaced BERR from June 2009) replaced by DIT in July 2017 |
| BIS (2) | USA Bureau of Industry and Security |
| BIT | Bilateral investment treaty |
| BLA | Bilateral labour agreement |
| Blue Box | WTO Term: Amber Box types of support, but with constraints on production or other conditions designed to reduce the distortion. Currently not limited. |
| Blue Line | AEO equivalent customs compliance scheme in Brazil |
| BoD | Bill of Discharge |
| BoE (1) | Bank of England |
| BoE (2) | Bill of Exchange (also see B/E) |
| BOI | Binding Origin Information Ruling (EI + NI) - a system of obtaining a ruling on the origin of goods, often required when preference is being claimed |
| BOM (1) | Bill of Materials |
| BOM (2) | Border Operating Module - UK procedures for trading after EU Exit |
| Bonded Goods | Goods stored under the charge of customs, sealed until import duties are paid or goods taken out of the country. |
| Bonded Warehouse | Warehouse where bonded goods are stored. |
| BOP | Balance of Payments |
| Break Bulk | The dismantling of a large consignment into smaller lots for onward distribution to more than one customer. |
| Brexit | Conjoined word created to mean Britains Exit from the European Union |
| BRICs | International trade term coined in 2001 to describe the rise of key markets: Brazil, Russia, India and China |
| BRIICS | OECD abbreviation adding Indonesia and South Africa to the normal BRIC acronym |
| BSI | British Standards Institute |
| BTA | Bilateral Trade Agreement |
| BTA | Border Tax Adjustment |
| BTI | Binding Tariff Information Ruling (EU + NI) - a system of obtaining a definitive commodity code from customs for goods being imported |
| BTIA | Bilateral Trade and Investment Agreement |
| BTN | Brussels Tariff Nomenclature (1959) |
| BU | Business Unit |
| Bulk Cargo | Loose cargo, not unitised, not loaded in containers or on pallets |
| BVI | Binding Value Information Ruling (Not used in EU) |
| BXA | Bureau of Export Administration (USA) |
| Term | Description |
|---|---|
| C79 | Monthly VAT statement issued by HMRC to show VAT paid on imports which can be reclaimed by the company under normal VAT procedures |
| C88 Form | The document reference number given in the UK to the SAD Form |
| C to B | Customs to Business (information chain) |
| C to C | Customs to Customs (information chain) |
| C to G | Customs to Government (information chain) |
| C&F | Cost & Freight very old abbreviation for the Incoterms® rule CFR |
| C-TPAT | Customs + Trade Partnership Against Terrorism - an accreditation program for USA importers. To be extended to exporting companies so it can be used alongside the AEO scheme |
| C.EU | Civil Aircraft End-Use procedure |
| CAA | Civil Aviation Authority. |
| Cabotage | In maritime transport, sea shipping between ports of the same country, usually along coasts. |
| CACB | Brazil Confederation of Trade and Business |
| CACM | Central American Common Market - comprised of Costa Rica, Panama, El Salvador, Guatemala, Honduras & Nicaragua |
| CACO | Central Asian Cooperation Organisation |
| CACR | Cuban Assets Control Regulations (USA) |
| CAD | Cash Against Documents (payment term). |
| CAIS | Central American Integration System |
| CAN | Andean Community |
| CAN | Customs Alert Network (Customs modernisation tool) |
| CAO | Cargo Aircraft Only |
| CAO | Computer Audit Officers |
| CAP | Counterfeiting and Piracy Group (WCO) |
| CAP (1) | Common Agricultural Policy |
| CAP (2) | Compliance/ Corrective Action Plan |
| CARICOM | Caribbean Community |
| CARIFORUM | Caribbean Forum of African, Caribbean and Pacific (ACP) States |
| Carnet | Booklet issued by ICC to make customs clearance on temporary movements easier. |
| Carrier | The provider of the main means of transport in a shipment, e.g. airline, vessel operator, trucker. |
| CAS | Chemical Abstracts Service |
| CAT | Conventional Arms Transfer Policy |
| CB | Chemical Biological (USA EAR reason for control) |
| CBD | Cash Before Delivery (payment term). |
| CBD | Convention on Biological Diversity |
| CBP | Customs and Border Protection Agency - USA Customs Authority |
| CBR | Carrier Baggage Voucher - similar to the MUCR but relates to shipments declared by small parcel express operators |
| CBSA | Canada Border Services Agency |
| CBTPA | United States-Caribbean Basin Trade Partnership Act |
| CC (1) | Commodity code - an abbreviation used within the EU |
| CC (2) | Centralised Clearance - the future! Under this the trader or forwarder in the EU will decide which member state to make Customs declarations in regardless of the physical location of the goods |
| CC (3) | Change in Chapter (Preference origin qualifying rules) |
| CC (4) | Crime Control concerns (see CCC (4)) |
| CC Committee | Customs Code Committee |
| CC(5) | Consolidated Code the consolidation of the EU Customs Code in 2012 prior to the modernisations of the legislation in 2013 (in force 2016) |
| CCAMLR | Convention for the Conservation of Antarctic Marine Living Resources |
| CCAT | Commerce Classification Automated Tracking System (USA) |
| CCC (1) | Customs Cooperation Council |
| CCC (2) | Customs Code Committee |
| CCC (3) | China Compulsory Certification |
| CCC (4) | Commerce Country Chart (USA) |
| CCCN | Customs Cooperation Council Nomenclature |
| CCF | Customs Clearance Fee |
| CCG | Customs Comprehensive Guarantee |
| CCI | Centralised Clearance for Import (EU) |
| CCIP | Customs Code Implementing Provisions |
| CCIQ | ChinaCustoms Inspection and Quarantine |
| CCL | Commerce Control List USA EAR regulations |
| CCMAA | Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters between EU and Japan (signed 30 Jan 2008) |
| CCN | Common Communications Networks - part of ECS |
| CCOIC | China Chamber of International Commerce |
| CCP | cargo clearance permit |
| CCP | Customs Civil Penalties |
| CCR | Customs Clearance Requests |
| CCS-UK | Cargo Community System-UK. The name given to the computerised cargo processing system operating in the UK major airports. |
| CCT | Central Community Transit - see CT below |
| CCTO | Central Community Transit Office |
| CCV | Committee on Customs Valuation (WCO) |
| CCVO | Combined Certificate of Value and Origin |
| CD | Council Directive |
| CDM | Customs Data Model |
| CDS | Customs Declaration System - replacement system for CHIEF in UK |
| CE Mark | Conformit© Europeanne (European Conformity) - compliance procedure and mark |
| CEC (1) | Council for Economic Cooperation (NAFTA) |
| CEC (2) | Commission of the European Communities |
| CECA | Comprehensive Economic Cooperation Agreement |
| CED | Common Entry Document for the Feed and Food of Non-Animal Origin |
| CEE | Center of Excellence & Expertise (USA CBP) |
| CEFTA | Canada-Europe Free Trade Association Agreement |
| CEMA79 | Customs & Excise Management Act 1979 - current UK law |
| CEMAC | Economic and Monetary Community of Central Africa |
| CEN | Customs Enforcement Network (Customs modernisation tool) |
| CENcomm | Customs Enforcement Network communication tool (Customs modernisation tool) |
| CENMaT | Customs Enforcement Management Team |
| CEPA | Closer Economic Partnership Agreement (China) |
| CEPT | Common effective preference tariff |
| Certified | Document such as a CofO stamped by a Chamber of Commerce (also see legalised) |
| CESS | A customs duty levied on certain goods only, similar to excise |
| CET | Common External Tariff |
| CETA | Comprehensive Economic and Trade Agreement between EU and Canada |
| CFR (1) | Cost and Freight (an Incoterms® rule). |
| CFR (2) | Code of Federal Regulations (USA) |
| CFS | Container Freight Station |
| CFSP (1) | Customs Freight Simplified Procedure - simplified import entry procedure used in the UK |
| CFSP (2) | Common Foreign Security Policy EU supply chain security scheme |
| CFW | EU Competency Framework for AEO |
| CGC | Customs Golden Client scheme - the security accreditiation system in Malaysia |
| CGEA | Community General Export Authorisation - an EU version of an open licence now superceded by UGEAs (see below) |
| Chargeable Weight | The actual gross weight or volume weight of a shipment, whichever is higher (except in cases where a lower charge for a higher minimum weight applies) |
| CHIEF | Customs Handling of Import/Export Freight. |
| CHIEF Classic | Name given to the current Customs Computer operating in the UK while it is undergoing replacement Customs Handling of Import and Export Freight |
| CIAT | Inter-American Center of Tax Administrations |
| CIE | Customs Input Entry - a way of submitting customs declarations into CHIEF |
| CIF (1) | Cost, Insurance & Freight (an Incoterms® rule). |
| cif (2) | jargon - cost, insurance, freight |
| CIM | Conditions of international carriage of goods by rail. |
| CIN | Customer Information Note (issued by UK DEFRA) |
| CIP (1) | Carriage, Insurance paid to (an Incoterms® rule). |
| CIP (2) | Customs Information Papers |
| CIQ | ChinaInspection and Quarantine Services |
| CIS (1) | Commonwealth of Independent States (comprising former Soviet Union countries - 12 members) |
| CIS (2) | Carnet Indemnity Scheme |
| CISADA | Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (USA) |
| CITEX | Customs, International Trade & Excise (UK Customs) |
| CIV | Civilian (USA EAR license enception) |
| CIVETS | International trade term describing major developing markets; Colombia, Indonesia, Vietnam, Egypt, Turkey and South Africa |
| CJ | Council Jurisdiction |
| CJEU | Court of Justice - European Union |
| Clear / Clearance | The clearance of an entry is the point at which revenue associated with the declaration has been paid or secured and the entry can no longer be queried or amended on CHIEF. The goods can now be released into the declared Customs procedure or can be removed under a transit arrangement (subject to any commercial considerations) |
| Clearing Agent | The party appointed to submit entries to customs authorities on behalf of the buyer will handle duty, VAT and other financial accruals on behalf of his client. |
| CMAA | Customs Co-operative and Mutual Assistance in Customs Matters Agreement - 1997 Agreement between USA and EU. |
| CMR | Conditions of international carriage of goods by road. |
| CN (1) | European Community combined nomenclature (based on Harmonised System adopted by EC). |
| CN (2) | Cryptography Note - explanatory note for Category 5 Part 2 of dual-use list |
| CNEN | Combined Nomenclature Explanatory Notes |
| CNL | Competitive Need Limitation - under GSP |
| COCOM | Co-ordinating Committee of Multilateral Export Controls (replaced by Wassenaar Arrangement) |
| Codex Alimentaruis | FAO/WHO commission that deals with international standards on food safety. |
| COF | Contribution to funding of social security (Customs duty) |
| CofO | Certificate of Origin |
| COM/I | Commercial Invoice. |
| COMESA | Common Market for Eastern and Southern Africa |
| Commodity Code | Code used to identify goods under a tariff number |
| Commodity Rates | The rate applies to the shipment of a specific product between specified ports. It is lower than the general cargo rate. |
| Consignee | Importer (Buyer) - destination address. |
| Consignor | Exporter (Seller) - party who instigates the export. |
| Consol (Consolidation) | Bulking together of several shipments to same destination to reduce cost. |
| Controlled Goods | Goods which are subject to control under the Export of Goods (Control) Order 2008. |
| Controlled Technology | Technology relating to the design, development production and use of controlled goods, therefore subject to restrictions at export |
| COOL | Country of Origin Labelling |
| CoRAP | Community Rolling Action Plan |
| COT | Consumption Tax |
| COTIF | Convention Concerning International Carriage by Rail (Convention relative aux transports internationaux ferroviaires) |
| COTS | Commercial off the shelf |
| Countertrade | A generic term to identify a reciprocal form of export contract involving barter and other methods of trading |
| Country of Departure | The country from which a means of transport departs. |
| Country of Destination | The country to which goods are transported as final country for delivery. |
| Country of Origin | Country in which the goods have been produced or manufactured. |
| Country Whence Consigned | Country from which the goods are shipped, not related to origin of goods |
| Courier Company | see also integrator/ air express operator |
| CP | Contracting Party (to a WTO/WCO instrument or tool) |
| CPC | Customs Procedure Code. |
| CPD Carnet | Carnet de Passage en Douane |
| CPEI | Now known as Special Procedures - Customs Procedures with Economic Impact - a whole range of special procedures giving traders faster clearance of goods, removing duty/VAT liabilities, or extending the period of time duty needs to be paid, eg IPR, OPR, Warehousing, End-Use |
| CPL | European Regulation on Classification, Labelling and Packaging of Substances and Mixtures |
| CPM | Cost plus, Method - an international customs valuation term |
| CPT | Carriage Paid to (an Incoterms® rule). |
| CR | Customs Regulation |
| CRI | Cargo Report Information |
| CRM (1) | Common Risk Management framework: EU scheme being adopted in all members states setting a standard system of risk management checks on freight. Will be essential when Centralised Clearance comes in. Also see RMF |
| CRM (2) | Customer Relationship Manager (HMRC officer responsible for your business activities) |
| CRO | WTO Committee on Rules of Origin |
| CRP | CHIEF Replacement Programme |
| CRR | Common Risk Rules (part of EU Security System) |
| CRTA | Committee on Regional Trade Agreements |
| CRTA | Committee on Regional Trade Agreements |
| CS | Central Site (for administrating AEO application in the UK) |
| CSA | Customs Self Assessment Programme - part of Canada PIP security accreditation scheme |
| CSCM | Corporate Supply Chain Management |
| CSDP | Common Security & Defence Policy (EU) |
| CSDR | Community System of Duty Reliefs |
| CSE | Customs Supervised Exports (replaces LCP under UCC) |
| CSI (1) | Container Security Initiative |
| CSI (2) | Common Service Interface (part of ECS) |
| CSP | Community System Providers |
| CSR | Corporate Social Responsibility |
| CT | Community Transit - see also NCTS |
| CTC (1) | Common Transit Convention |
| CTC (2) | Change in Tariff Classification - qualifying criteria type under preference agreements |
| CTD | Committee on Trade and Development |
| CTD | WTO Committee on Trade and Development. |
| CTDSS | ā Special Sessionsā, ie, negotiations meetings, of the WTO Committee on Trade and Development. |
| CTE | The WTO Committee on Trade and Environment. |
| CTESS | ā Special Sessionsā, ie, negotiations meetings, of the WTO Committee on Trade and Environment. |
| CTG | Council for Trade in Goods oversees WTO agreements on goods, including the ATC. |
| CTH | Change in Tariff Heading (Preference origin qualifying rules) |
| CTN | Cargo Tracking Note |
| CTP | Composite Theoretical Performance (USA EAR license exception and processor control parameter). |
| CTS (1) | Cargo Tracking System |
| CTS (2) | Compliant Trader Schemes - AEO equivalent customs compliance scheme in Rwanda and Tanzania |
| CTS (3) | Consolidated Tariff Schedules Database |
| CTS (4) | World Trade Organization (WTO) Consolidated Tariff Schedules |
| CTSH | Change to Tariff Sub Heading (Preference origin qualifying rules) |
| CUG | Customs Union Group |
| CUP | Comparable Uncontrolled Price - an international customs valuation term |
| CUSDEC | Customs Declaration |
| CUSRES | Customes Response (from an import or export declaration) |
| Customs | Authority that polices and controls international trade statements, declarations and undertake safety and security checks |
| Customs 2013 | The EU scheme to rewrite all customs regulations for 2013 - delayed |
| Customs Regimes | Customs procedures available to traders and forwarders to simplify the movement of goods, declarations or to permit the suspension or waiver of customs duties, eg IPR, etc - see also CPEI |
| 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. |
| CV | Customs Value |
| CVA | WTO Customs Value Agreement also abbreviation ACV |
| CW | Customs Warehouse |
| CWC (1) | Chemical Weapons Convention |
| CWC (2) | Country Whence Consigned |
| CWO | Cash with order (payment term). |
| Term | Description |
|---|---|
| C79 | Monthly VAT statement issued by HMRC to show VAT paid on imports which can be reclaimed by the company under normal VAT procedures |
| C88 Form | The document reference number given in the UK to the SAD Form |
| C to B | Customs to Business (information chain) |
| C to C | Customs to Customs (information chain) |
| C to G | Customs to Government (information chain) |
| C&F | Cost & Freight very old abbreviation for the Incoterms® rule CFR |
| C-TPAT | Customs + Trade Partnership Against Terrorism - an accreditation program for USA importers. To be extended to exporting companies so it can be used alongside the AEO scheme |
| C.EU | Civil Aircraft End-Use procedure |
| CAA | Civil Aviation Authority. |
| Cabotage | In maritime transport, sea shipping between ports of the same country, usually along coasts. |
| CACB | Brazil Confederation of Trade and Business |
| CACM | Central American Common Market - comprised of Costa Rica, Panama, El Salvador, Guatemala, Honduras & Nicaragua |
| CACO | Central Asian Cooperation Organisation |
| CACR | Cuban Assets Control Regulations (USA) |
| CAD | Cash Against Documents (payment term). |
| CAIS | Central American Integration System |
| CAN | Andean Community |
| CAN | Customs Alert Network (Customs modernisation tool) |
| CAO | Cargo Aircraft Only |
| CAO | Computer Audit Officers |
| CAP | Counterfeiting and Piracy Group (WCO) |
| CAP (1) | Common Agricultural Policy |
| CAP (2) | Compliance/ Corrective Action Plan |
| CARICOM | Caribbean Community |
| CARIFORUM | Caribbean Forum of African, Caribbean and Pacific (ACP) States |
| Carnet | Booklet issued by ICC to make customs clearance on temporary movements easier. |
| Carrier | The provider of the main means of transport in a shipment, e.g. airline, vessel operator, trucker. |
| CAS | Chemical Abstracts Service |
| CAT | Conventional Arms Transfer Policy |
| CB | Chemical Biological (USA EAR reason for control) |
| CBD | Cash Before Delivery (payment term). |
| CBD | Convention on Biological Diversity |
| CBP | Customs and Border Protection Agency - USA Customs Authority |
| CBR | Carrier Baggage Voucher - similar to the MUCR but relates to shipments declared by small parcel express operators |
| CBSA | Canada Border Services Agency |
| CBTPA | United States-Caribbean Basin Trade Partnership Act |
| CC (1) | Commodity code - an abbreviation used within the EU |
| CC (2) | Centralised Clearance - the future! Under this the trader or forwarder in the EU will decide which member state to make Customs declarations in regardless of the physical location of the goods |
| CC (3) | Change in Chapter (Preference origin qualifying rules) |
| CC (4) | Crime Control concerns (see CCC (4)) |
| CC Committee | Customs Code Committee |
| CC(5) | Consolidated Code the consolidation of the EU Customs Code in 2012 prior to the modernisations of the legislation in 2013 (in force 2016) |
| CCAMLR | Convention for the Conservation of Antarctic Marine Living Resources |
| CCAT | Commerce Classification Automated Tracking System (USA) |
| CCC (1) | Customs Cooperation Council |
| CCC (2) | Customs Code Committee |
| CCC (3) | China Compulsory Certification |
| CCC (4) | Commerce Country Chart (USA) |
| CCCN | Customs Cooperation Council Nomenclature |
| CCF | Customs Clearance Fee |
| CCG | Customs Comprehensive Guarantee |
| CCI | Centralised Clearance for Import (EU) |
| CCIP | Customs Code Implementing Provisions |
| CCIQ | ChinaCustoms Inspection and Quarantine |
| CCL | Commerce Control List USA EAR regulations |
| CCMAA | Agreement on Cooperation and Mutual Administrative Assistance in Customs Matters between EU and Japan (signed 30 Jan 2008) |
| CCN | Common Communications Networks - part of ECS |
| CCOIC | China Chamber of International Commerce |
| CCP | cargo clearance permit |
| CCP | Customs Civil Penalties |
| CCR | Customs Clearance Requests |
| CCS-UK | Cargo Community System-UK. The name given to the computerised cargo processing system operating in the UK major airports. |
| CCT | Central Community Transit - see CT below |
| CCTO | Central Community Transit Office |
| CCV | Committee on Customs Valuation (WCO) |
| CCVO | Combined Certificate of Value and Origin |
| CD | Council Directive |
| CDM | Customs Data Model |
| CDS | Customs Declaration System - replacement system for CHIEF in UK |
| CE Mark | Conformit© Europeanne (European Conformity) - compliance procedure and mark |
| CEC (1) | Council for Economic Cooperation (NAFTA) |
| CEC (2) | Commission of the European Communities |
| CECA | Comprehensive Economic Cooperation Agreement |
| CED | Common Entry Document for the Feed and Food of Non-Animal Origin |
| CEE | Center of Excellence & Expertise (USA CBP) |
| CEFTA | Canada-Europe Free Trade Association Agreement |
| CEMA79 | Customs & Excise Management Act 1979 - current UK law |
| CEMAC | Economic and Monetary Community of Central Africa |
| CEN | Customs Enforcement Network (Customs modernisation tool) |
| CENcomm | Customs Enforcement Network communication tool (Customs modernisation tool) |
| CENMaT | Customs Enforcement Management Team |
| CEPA | Closer Economic Partnership Agreement (China) |
| CEPT | Common effective preference tariff |
| Certified | Document such as a CofO stamped by a Chamber of Commerce (also see legalised) |
| CESS | A customs duty levied on certain goods only, similar to excise |
| CET | Common External Tariff |
| CETA | Comprehensive Economic and Trade Agreement between EU and Canada |
| CFR (1) | Cost and Freight (an Incoterms® rule). |
| CFR (2) | Code of Federal Regulations (USA) |
| CFS | Container Freight Station |
| CFSP (1) | Customs Freight Simplified Procedure - simplified import entry procedure used in the UK |
| CFSP (2) | Common Foreign Security Policy EU supply chain security scheme |
| CFW | EU Competency Framework for AEO |
| CGC | Customs Golden Client scheme - the security accreditiation system in Malaysia |
| CGEA | Community General Export Authorisation - an EU version of an open licence now superceded by UGEAs (see below) |
| Chargeable Weight | The actual gross weight or volume weight of a shipment, whichever is higher (except in cases where a lower charge for a higher minimum weight applies) |
| CHIEF | Customs Handling of Import/Export Freight. |
| CHIEF Classic | Name given to the current Customs Computer operating in the UK while it is undergoing replacement Customs Handling of Import and Export Freight |
| CIAT | Inter-American Center of Tax Administrations |
| CIE | Customs Input Entry - a way of submitting customs declarations into CHIEF |
| CIF (1) | Cost, Insurance & Freight (an Incoterms® rule). |
| cif (2) | jargon - cost, insurance, freight |
| CIM | Conditions of international carriage of goods by rail. |
| CIN | Customer Information Note (issued by UK DEFRA) |
| CIP (1) | Carriage, Insurance paid to (an Incoterms® rule). |
| CIP (2) | Customs Information Papers |
| CIQ | ChinaInspection and Quarantine Services |
| CIS (1) | Commonwealth of Independent States (comprising former Soviet Union countries - 12 members) |
| CIS (2) | Carnet Indemnity Scheme |
| CISADA | Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010 (USA) |
| CITEX | Customs, International Trade & Excise (UK Customs) |
| CIV | Civilian (USA EAR license enception) |
| CIVETS | International trade term describing major developing markets; Colombia, Indonesia, Vietnam, Egypt, Turkey and South Africa |
| CJ | Council Jurisdiction |
| CJEU | Court of Justice - European Union |
| Clear/Clearance | The clearance of an entry is the point at which revenue associated with the declaration has been paid or secured and the entry can no longer be queried or amended on CHIEF. The goods can now be released into the declared Customs procedure or can be removed under a transit arrangement (subject to any commercial considerations) |
| Clearing Agent | The party appointed to submit entries to customs authorities on behalf of the buyer will handle duty, VAT and other financial accruals on behalf of his client. |
| CMAA | Customs Co-operative and Mutual Assistance in Customs Matters Agreement - 1997 Agreement between USA and EU. |
| CMR | Conditions of international carriage of goods by road. |
| CN (1) | European Community combined nomenclature (based on Harmonised System adopted by EC). |
| CN (2) | Cryptography Note - explanatory note for Category 5 Part 2 of dual-use list |
| CNEN | Combined Nomenclature Explanatory Notes |
| CNL | Competitive Need Limitation - under GSP |
| COCOM | Co-ordinating Committee of Multilateral Export Controls (replaced by Wassenaar Arrangement) |
| Codex Alimentaruis | FAO/WHO commission that deals with international standards on food safety. |
| COF | Contribution to funding of social security (Customs duty) |
| CofO | Certificate of Origin |
| COM/I | Commercial Invoice. |
| COMESA | Common Market for Eastern and Southern Africa |
| Commodity Code | Code used to identify goods under a tariff number |
| Commodity Rates | The rate applies to the shipment of a specific product between specified ports. It is lower than the general cargo rate. |
| Consignee | Importer (Buyer) - destination address. |
| Consignor | Exporter (Seller) - party who instigates the export. |
| Consol (Consolidation) | Bulking together of several shipments to same destination to reduce cost. |
| Controlled Goods | Goods which are subject to control under the Export of Goods (Control) Order 2008. |
| Controlled Technology | Technology relating to the design, development production and use of controlled goods, therefore subject to restrictions at export |
| COOL | Country of Origin Labelling |
| CoRAP | Community Rolling Action Plan |
| COT | Consumption Tax |
| COTIF | Convention Concerning International Carriage by Rail (Convention relative aux transports internationaux ferroviaires) |
| COTS | Commercial off the shelf |
| Countertrade | A generic term to identify a reciprocal form of export contract involving barter and other methods of trading |
| Country of Departure | The country from which a means of transport departs. |
| Country of Destination | The country to which goods are transported as final country for delivery. |
| Country of Origin | Country in which the goods have been produced or manufactured. |
| Country Whence Consigned | Country from which the goods are shipped, not related to origin of goods |
| Courier Company | see also integrator/ air express operator |
| CP | Contracting Party (to a WTO/WCO instrument or tool) |
| CPC | Customs Procedure Code. |
| CPD Carnet | Carnet de Passage en Douane |
| CPEI | Now known as Special Procedures - Customs Procedures with Economic Impact - a whole range of special procedures giving traders faster clearance of goods, removing duty/VAT liabilities, or extending the period of time duty needs to be paid, eg IPR, OPR, Warehousing, End-Use |
| CPL | European Regulation on Classification, Labelling and Packaging of Substances and Mixtures |
| CPM | Cost plus, Method - an international customs valuation term |
| CPT | Carriage Paid to (an Incoterms® rule). |
| CR | Customs Regulation |
| CRI | Cargo Report Information |
| CRM (1) | Common Risk Management framework: EU scheme being adopted in all members states setting a standard system of risk management checks on freight. Will be essential when Centralised Clearance comes in. Also see RMF |
| CRM (2) | Customer Relationship Manager (HMRC officer responsible for your business activities) |
| CRO | WTO Committee on Rules of Origin |
| CRP | CHIEF Replacement Programme |
| CRR | Common Risk Rules (part of EU Security System) |
| CRTA | Committee on Regional Trade Agreements |
| CRTA | Committee on Regional Trade Agreements |
| CS | Central Site (for administrating AEO application in the UK) |
| CSA | Customs Self Assessment Programme - part of Canada PIP security accreditation scheme |
| CSCM | Corporate Supply Chain Management |
| CSDP | Common Security & Defence Policy (EU) |
| CSDR | Community System of Duty Reliefs |
| CSE | Customs Supervised Exports (replaces LCP under UCC) |
| CSI (1) | Container Security Initiative |
| CSI (2) | Common Service Interface (part of ECS) |
| CSP | Community System Providers |
| CSR | Corporate Social Responsibility |
| CT | Community Transit - see also NCTS |
| CTC (1) | Common Transit Convention |
| CTC (2) | Change in Tariff Classification - qualifying criteria type under preference agreements |
| CTD | Committee on Trade and Development |
| CTD | WTO Committee on Trade and Development. |
| CTDSS | ā Special Sessionsā, ie, negotiations meetings, of the WTO Committee on Trade and Development. |
| CTE | The WTO Committee on Trade and Environment. |
| CTESS | ā Special Sessionsā, ie, negotiations meetings, of the WTO Committee on Trade and Environment. |
| CTG | Council for Trade in Goods oversees WTO agreements on goods, including the ATC. |
| CTH | Change in Tariff Heading (Preference origin qualifying rules) |
| CTN | Cargo Tracking Note |
| CTP | Composite Theoretical Performance (USA EAR license exception and processor control parameter). |
| CTS (1) | Cargo Tracking System |
| CTS (2) | Compliant Trader Schemes - AEO equivalent customs compliance scheme in Rwanda and Tanzania |
| CTS (3) | Consolidated Tariff Schedules Database |
| CTS (4) | World Trade Organization (WTO) Consolidated Tariff Schedules |
| CTSH | Change to Tariff Sub Heading (Preference origin qualifying rules) |
| CUG | Customs Union Group |
| CUP | Comparable Uncontrolled Price - an international customs valuation term |
| CUSDEC | Customs Declaration |
| CUSRES | Customes Response (from an import or export declaration) |
| Customs | Authority that polices and controls international trade statements, declarations and undertake safety and security checks |
| Customs 2013 | The EU scheme to rewrite all customs regulations for 2013 - delayed |
| Customs Regimes | Customs procedures available to traders and forwarders to simplify the movement of goods, declarations or to permit the suspension or waiver of customs duties, eg IPR, etc - see also CPEI |
| 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. |
| CV | Customs Value |
| CVA | WTO Customs Value Agreement also abbreviation ACV |
| CW | Customs Warehouse |
| CWC (1) | Chemical Weapons Convention |
| CWC (2) | Country Whence Consigned |
| CWO | Cash with order (payment term). |
| Term | Description |
|---|---|
| D-Trade | Dept of State electronic export licensing system (USA) |
| DA | Delegated Acts (of the EU UCC). DA are mandated under the Customs Code (see also IA) |
| DAERA | Department for Agriculture and Rural Affairs (Ireland) |
| DAF | Delivered at Frontier (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DAN | Deferment Account Number |
| DAP | Delivered At Place - new term in Incoterms 2010® Rules |
| DAT | Delivered At Terminal - term in Incoterms 2010® Rules not applicable in Incoterms 2020 Rules |
| DCFTA | Deep and Comprehensive Free Trade Area between Georgia and Moldova (Dec 2011) |
| DCS | Destination Control Statement (USA EAR) |
| DDA (1) | Duty Deferment Account |
| DDA (2) | Doha Development Agenda (WTO) |
| DDP | Delivered Duties Paid - an Incoterms® Rule |
| DDS (1) | Data Dissemination System |
| DDS (2) | Duty Deferment Scheme |
| DDTC | Directorate of Defense Trade Controls (USA ITAR) |
| DDU | Delivered Duties Unpaid (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DECC | Department of Energy & Climate Change (UK) |
| 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 |
| DEP | Designated Export Point - a place (not a port or airport) authorised by HMRC for the export clearance of freight |
| DEQ | Delivered ex Quay (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DES | Delivered ex Ship (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DESA | United Nations Department of Economic and Social Affairs |
| DESO | Defence Export Services Organisation (replaced by DSO) |
| DESP | Directorate of Export Services Policy |
| DeXEU | UK Department for Exiting the EU - formed July 2016 |
| DFAR | Defense (DoD) Federal Acquisition Regulations |
| DfID | Department for International Development - now part of FCDO |
| DG | Directorate General - EU Commission |
| DGFT | Director General of Foreign Trade, Ministry of Commerce (Government of India) |
| DGN | Dangerous Goods Note |
| Direct Export | Goods exiting the UK for direct transport to a non-EU country, ie not travelling through any other member state (see also Indirect Export) |
| Distance selling rules | The rules that define how VAT eligible sales from the UK to end customers (business to consumer, B2C) in EU countries are handled |
| Distortian | Trade Term: When prices and production are higher or lower than levels that would usually exist in a competitive market. |
| DIT | Department for International Trade (replaced BIS in UK July 2016) |
| DM (1) | Data Model (WCO Tool) |
| DM (2) | Developed Markets |
| DMS | Duty Management System |
| DNL | Do Not Load - possible instruction under ECS or ICS security systems |
| DoC | Department of Commerce (USA) |
| DoD | Department of Defense (USA) |
| DOJ | Department of Justice (USA) |
| DOS | Department of State (USA) |
| DOT | Department of Transport (USA) |
| DPL | Denied Parties List (USA - EAR) |
| DPO | Documentary Proof of Origin |
| DPU | Delivered at Place Unloaded - an Incoterms Rule introduced in 2020 |
| DR (1) | Direct Representation - the declarant (forwarder) acts as an agent on behalf of the importer/ exporter and therefore does not have any legal responsibility if errors are made. Unless an agent has written proof they are contracted as "DR" they will assumed to be acting under Indirect Representation (IR) by HMRC |
| DR (2) | Document Reference - an abbreviation used on customs entries before the title of a document used to support the presentation to customs, eg import licence |
| DSAB | Digital Services at the Border (UK term) |
| DSAS | Defence Security and Assurance Services (UK MoD) |
| DSB | Dispute Settlement Body (part of WTO) |
| DSO | Defence and Security Organisation (part of UKTI) |
| DSP5 | Dept of State Proforma for Permanent export unclassified hardware and or tech data |
| DSP61 | Dept of State Proforma Temporary import unclassified hardware being returned |
| DSP73 | Dept of State Proforma Temporary export unclassified hardware |
| DSP83 | Dept of State Re-transfer and Use assurance (not a licence) |
| DSP84 | Dept of State Proforma Permanent export and temporary export/import classified hardware/tech data |
| DSP119 | Amendment form for a DSP (not licence) |
| DSP (1) | Department of State Proforma - ITAR document/permit |
| DSP (2) | Dispute Settlement Panel (part of WTO) |
| DSS | Diplomatic Security Service |
| DSU | Dispute Settlement Understanding (DSU) |
| DTA | Double Taxation Agreements |
| DTAG | Defence Trade Advisory Group (USA) |
| DTC | Defense Trade Control (USA) |
| DTCT | US-UK Defence Trade Co-operation Treaty |
| DTI (1) | Department of Trade & Industry - currently named DIT (other names BERR and BIS) |
| DTI (2) | Direct Trader Input |
| DTI System | A trade computer system that supports a network of trade users and provides access to CHIEF IES. Inventory Systems are usually associated with a DTI System |
| DTrade 2 | Effective April 2009 upgrade in the USA Dept of State electronic export licensing system |
| DTSA | Defense Technology Security Agency (ITAR/EAR) |
| DTT | Double Taxation Treaty |
| DU | Dual-Use |
| Dual-Use Goods | Goods not specifically designed, modified or adapted for military use but of a high technological level as listed in the Strategic Control List as defined by the Wassenaar Agreement. Meaning they require an export licence to leave the UK/EU |
| DUCR | Declarant's Unique Consignment Reference |
| DUEC | Dual-Use European Community - EU list of Wassenaar Arrangement controlled goods |
| Duty | Levy imposed on the landed value of goods imported. Controlled by the Customs Authorities the percentage is based on the commodity code applicable to the goods. |
| DVC | Delivery Verification Certificate |
| DWP | Department of Work and Pensions |
| Term | Description |
|---|---|
| D-Trade | Dept of State electronic export licensing system (USA) |
| DA | Delegated Acts (of the EU UCC). DA are mandated under the Customs Code (see also IA) |
| DAERA | Department for Agriculture and Rural Affairs (Ireland) |
| DAF | Delivered at Frontier (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DAN | Deferment Account Number |
| DAP | Delivered At Place - new term in Incoterms 2010® Rules |
| DAT | Delivered At Terminal - term in Incoterms 2010® Rules not applicable in Incoterms 2020 Rules |
| DCFTA | Deep and Comprehensive Free Trade Area between Georgia and Moldova (Dec 2011) |
| DCS | Destination Control Statement (USA EAR) |
| DDA (1) | Duty Deferment Account |
| DDA (2) | Doha Development Agenda (WTO) |
| DDP | Delivered Duties Paid - an Incoterms® Rule |
| DDS (1) | Data Dissemination System |
| DDS (2) | Duty Deferment Scheme |
| DDTC | Directorate of Defense Trade Controls (USA ITAR) |
| DDU | Delivered Duties Unpaid (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DECC | Department of Energy & Climate Change (UK) |
| 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 |
| DEP | Designated Export Point - a place (not a port or airport) authorised by HMRC for the export clearance of freight |
| DEQ | Delivered ex Quay (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DES | Delivered ex Ship (Incoterms® Rule under the 2000 set but not in the 2010 terms) |
| DESA | United Nations Department of Economic and Social Affairs |
| DESO | Defence Export Services Organisation (replaced by DSO) |
| DESP | Directorate of Export Services Policy |
| DeXEU | UK Department for Exiting the EU - formed July 2016 |
| DFAR | Defense (DoD) Federal Acquisition Regulations |
| DfID | Department for International Development - now part of FCDO |
| DG | Directorate General - EU Commission |
| DGFT | Director General of Foreign Trade, Ministry of Commerce (Government of India) |
| DGN | Dangerous Goods Note |
| Direct Export | Goods exiting the UK for direct transport to a non-EU country, ie not travelling through any other member state (see also Indirect Export) |
| Distance selling rules | The rules that define how VAT eligible sales from the UK to end customers (business to consumer, B2C) in EU countries are handled |
| Distortian | Trade Term: When prices and production are higher or lower than levels that would usually exist in a competitive market. |
| DIT | Department for International Trade (replaced BIS in UK July 2016) |
| DM (1) | Data Model (WCO Tool) |
| DM (2) | Developed Markets |
| DMS | Duty Management System |
| DNL | Do Not Load - possible instruction under ECS or ICS security systems |
| DoC | Department of Commerce (USA) |
| DoD | Department of Defense (USA) |
| DOJ | Department of Justice (USA) |
| DOS | Department of State (USA) |
| DOT | Department of Transport (USA) |
| DPL | Denied Parties List (USA - EAR) |
| DPO | Documentary Proof of Origin |
| DPU | Delivered at Place Unloaded - an Incoterms Rule introduced in 2020 |
| DR (1) | Direct Representation - the declarant (forwarder) acts as an agent on behalf of the importer/ exporter and therefore does not have any legal responsibility if errors are made. Unless an agent has written proof they are contracted as "DR" they will assumed to be acting under Indirect Representation (IR) by HMRC |
| DR (2) | Document Reference - an abbreviation used on customs entries before the title of a document used to support the presentation to customs, eg import licence |
| DSAB | Digital Services at the Border (UK term) |
| DSAS | Defence Security and Assurance Services (UK MoD) |
| DSB | Dispute Settlement Body (part of WTO) |
| DSO | Defence and Security Organisation (part of UKTI) |
| DSP5 | Dept of State Proforma for Permanent export unclassified hardware and or tech data |
| DSP61 | Dept of State Proforma Temporary import unclassified hardware being returned |
| DSP73 | Dept of State Proforma Temporary export unclassified hardware |
| DSP83 | Dept of State Re-transfer and Use assurance (not a licence) |
| DSP84 | Dept of State Proforma Permanent export and temporary export/import classified hardware/tech data |
| DSP119 | Amendment form for a DSP (not licence) |
| DSP (1) | Department of State Proforma - ITAR document/permit |
| DSP (2) | Dispute Settlement Panel (part of WTO) |
| DSS | Diplomatic Security Service |
| DSU | Dispute Settlement Understanding (DSU) |
| DTA | Double Taxation Agreements |
| DTAG | Defence Trade Advisory Group (USA) |
| DTC | Defense Trade Control (USA) |
| DTCT | US-UK Defence Trade Co-operation Treaty |
| DTI (1) | Department of Trade & Industry - currently named DIT (other names BERR and BIS) |
| DTI (2) | Direct Trader Input |
| DTI System | A trade computer system that supports a network of trade users and provides access to CHIEF IES. Inventory Systems are usually associated with a DTI System |
| DTrade 2 | Effective April 2009 upgrade in the USA Dept of State electronic export licensing system |
| DTSA | Defense Technology Security Agency (ITAR/EAR) |
| DTT | Double Taxation Treaty |
| DU | Dual-Use |
| Dual-Use Goods | Goods not specifically designed, modified or adapted for military use but of a high technological level as listed in the Strategic Control List as defined by the Wassenaar Agreement. Meaning they require an export licence to leave the UK/EU |
| DUCR | Declarant's Unique Consignment Reference |
| DUEC | Dual-Use European Community - EU list of Wassenaar Arrangement controlled goods |
| Duty | Levy imposed on the landed value of goods imported. Controlled by the Customs Authorities the percentage is based on the commodity code applicable to the goods. |
| DVC | Delivery Verification Certificate |
| DWP | Department of Work and Pensions |
E
| Terms | Description |
|---|---|
| E2 | Page 2 of an import entry in the UK - shows duty/VAT paid and valuation details |
| E3+3 | Countries involved in the Iran JCPOA - France, Germany, UK and China, Russia, USA |
| e-AAD | Electronic version of the Administrative Accompanying Document required for excise movements see EMCS |
| E-BPG | Export Best Practice Guide |
| e-BTI | Electronic version of BTI - UK HMRC |
| e-RPA | Electronic Version of the RPA |
| EAA | Export Administration Act (EAR) |
| EAC | East African Community |
| EAD | Export Accompanying Document for indirect exports to meet Security & Safety Regulations in the EU |
| EAEC | Eurasian Economic Community - the Customs Union of Russia, Belarus and Kazakhstan |
| EAN | European Article Number |
| EAP | East Asia and Pacific |
| EAR | Export Administration Regulations - USA equivalent to DUEC |
| EAR99 | A category of goods under the USA Dual-use control list which are not normally subject to export licensing regulations but are controlled when being shipped to denied parties/destinations. Not to be confused with NLR |
| eATA | Project to develop an electronic ATA Carnet |
| EAU | The Eurasian Union - economic and political union of Belarus, Kazakhstan, Kyrgyzstan, the Russian Federation, Tajikstan and other post-Soviet states |
| EBA | Everything But Arms (EU) |
| EBS | English Business Survey |
| EBTI | European Binding Tariff Information |
| EC (1) | European Community - term used to identify the group of countries for trade purposes |
| EC (2) | European Commission |
| ECA | Economic Committee for Africa |
| ECCAS | Economic Community of Central African States |
| ECCN | Export Control Classification Number - category of goods caught on the USA EAR dual-use list |
| ECEG | Electronic Crime Expert Group |
| ECGD | Export Credits Guarantee Department - now UK Export Finance (UKEF) |
| ECHA | European Chemicals Agency |
| ECICS | European Customs Inventory of Chemical Substance |
| ECJ | European Court of Justice |
| ECJU | Export Control Joint Unit -part of DIT it comprises ECO, FCDO, MOD |
| ECN+ | Explicit Congestion Notification (part of ECS) |
| eCO | online electronic Certificate of Origin |
| ECO (1) | Export Control Organisation - part of DIT |
| ECO (2) | Economic Code - used in customs regimes to establish a company's right not to pay or suspend import customs duties |
| ECO (3) | Export Compliance Officer (usually used in USA) |
| ECOWAS | Economic Community of Western African States |
| ECP | Economic Competitiveness Package (WCO) |
| ECR | Export Control Reform (USA ITAR/EAR) |
| ECS | Export Control System (nothing to do with export licences) - this is the EU safety and security control systems requiring pre-departure messages for all goods leaving the MS of the EU |
| ECS1 | Fiscal control part of the ECS, replacing the manual SAD Copy 3 for indirect exports - happened 1st July 2009 |
| ECS2 | Introduces the Pre-Departure Safety and Security Measures |
| ECTIB | European Defence Technological and Industrial Base |
| ECTN | Electronic Cargo Tracking Note |
| ECU | European Currency Unit |
| EDB | Economic Development Board |
| EDI | Electronic Data Interchange |
| EEA | European Economic Area - a group of countries using the same fiscal regulations, comprised of the EU member states plus Iceland, Norway and Liechtenstein |
| EEC | Eurasian Economic Commission began work 1-1-2012 |
| EEI | Electronic Export Information (USA FTR) |
| EEP | Export Enhancement Programme programme of US export subsidies given generally to compete with subsidized agricultural exports from the EU on certain export markets. |
| EEU | Eurasian Economic Union 2015 |
| EFA | Export Finance Advisors - part of UKEF |
| EFTA | European Free Trade Association: Iceland, Liechtenstein, Norway and Switzerland |
| EGAD | UK organisation Exporters Group Aerospace & Defence (see ADS) |
| EGS | Environmental Goods and Services |
| EHC | Export Health Certificates |
| EI | Encryption Item (reason for export control) |
| EIA (1) | Economic Integration Agreement |
| EIA (2) | Environmental Impact Assessment |
| EIDR | Entry Into Declarants Records |
| ELA | Export Licence Applications |
| EM | Emerging Markets |
| EMCS | Excise Movement Control System |
| EMS | Export Management System (USA EAR) |
| EMU | Economic and Monetary Union |
| ENC | Encryption (USA EAR license exception) |
| Enhanced CHIEF | Name given to the programme for updating the UK Customs Computer by 2017 Customs Handling of Import and Export Freight |
| ENO | Entry Number - the formal customs declaration reference |
| ENP | European Neighbourhood Policy |
| ENS | Entry Summary Declaration (ICS) - see also ESD |
| EnU | End-Use procedures in the EU |
| EO (1) | Economic Operator (see also EORI and AEO) |
| EO (2) | Executive Order (USA government) |
| EOD | Export on Demand System |
| EOI | Evidence of identity |
| EoR | Exporter of Record |
| EORI | Economic Operator Registration Identification number - used in the GB and EU (also see AEO). In the UK it evolved from the VAT and TURN - see also EOS |
| EOS | Economic Operator Systems = AEO and EORI |
| EP | European Parliament |
| EPA | Economic Partnership Agreements - are a scheme to create a Free Trade Area (FTA) between the EU and the ACP countries |
| EPCI | Enhanced Proliferation Control Initiative (EAR proliferation rules) |
| EPD | Energy Products Directive |
| EPSS | Excise Payment Security System |
| EPU | Entry Processing Unit - the point where goods are declared to Customs or where specific activities take place |
| EPZ | Export Processing Zone |
| ERTS | Enhanced Remote Transit Shed - specially authorised warehouses approved to hold freight prior to customs clearance. Tends to be freight forwarders' premises |
| ESCAP | Economic and Social Commission for Asia and the Pacific |
| ESCAP | United Nations Economic and Social Commission for Asia and the Pacific |
| ESCI | European Supply Chain Institute |
| ESD | Exit Summary Declaration - the export declaration under ECS (see also ENS) |
| ESL | Export Sales List - used in conjunction with the Intrastat report. It states the EU VAT registration numbers of companies supplied goods from the UK. Issued monthly |
| ESM | Emergency Safeguard Mechanism |
| EST | Environmentally-sound technology. |
| EST&P | Environmentally-sound technology and products. |
| ET | External Transit (EU term) |
| ETA | Estimated Time of Arrival |
| ETID | Europe, Trade and International Directorate |
| ETS (1) | Estimated Time of Shipment |
| ETS (2) | Electronic Transit System - new name (2016) for the NCTS |
| ETSF | External Temporary Storage Facility |
| ETSF (AD) | Approved Depository - External Temporary Storage Facility |
| ETSF (SP) | Approved CFSP Temporary Storage Facilities - External Temporary Storage Facility |
| ETSI | European Telecommunications Standards Institute |
| EU (1) | European Union - legal name of the EC |
| EU (2) | Abbreviation used by Customs to express any End-Use duty relief procedure |
| EUGA | Alternative abbreviation for the UEGA European Union General (Export) Authorisations for dual-use 3rd country exports |
| EUMOFA | European Market Observatory for Fishery and Aquaculture Products |
| 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). Also applicable for GB exports to UK FTA partners |
| EUR-MED | Similar to the EUR1 Form the EUR-MED is used when goods can only meet the rules of preference origin by taking into consideration material from Mediterranean countries not in the EU. Also applicable for GB exports to UK FTA partners |
| EurAsEC | Eurasian Economic Community - Customs Union currently with Russia, Belarus and Kazakhstan (also known as EAEC) |
| EUS | End User Statement |
| EUU | End User Undertaking - declaration made by customer to confirm the end-use of goods subject to export controls. Need to obtain or confirm correct use of export licences. |
| EWP | Ex-works Price abbreviation used in FTA/PTAs |
| EX1 | Not an official term but was used to indicate the NES Export Declaration needed when goods cross EU MS by road prior to being exported into a non-EU country (indirect export). Replaced by the EAD |
| 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) |
| Export Licence | A specific approval granted by the authorities (UK = ECO) approving goods caught on a control list (eg dual-use or military list) to be exported out of the UK. |
| EXPY | Average product/ income of a country's export basket (see PRODY below) |
| EXS | Exit Summary Declaration under ECS - see also ESD |
| Extra-territoriality | Additional controls by the origin authorities on strategic goods and technology after it has left the origin country or manufactured overseas. Current in USA but also Australia, Japan and UK on some items. |
| EXW | EXW - an Incoterms® Rule more appropriate for domestic trade than international transactions |
| exworks | jargon: means the price of goods only includes the cost of goods, packing and profit |
| Terms | Description |
|---|---|
| E2 | Page 2 of an import entry in the UK - shows duty/VAT paid and valuation details |
| E3+3 | Countries involved in the Iran JCPOA - France, Germany, UK and China, Russia, USA |
| e-AAD | Electronic version of the Administrative Accompanying Document required for excise movements see EMCS |
| E-BPG | Export Best Practice Guide |
| e-BTI | Electronic version of BTI - UK HMRC |
| e-RPA | Electronic Version of the RPA |
| EAA | Export Administration Act (EAR) |
| EAC | East African Community |
| EAD | Export Accompanying Document for indirect exports to meet Security & Safety Regulations in the EU |
| EAEC | Eurasian Economic Community - the Customs Union of Russia, Belarus and Kazakhstan |
| EAN | European Article Number |
| EAP | East Asia and Pacific |
| EAR | Export Administration Regulations - USA equivalent to DUEC |
| EAR99 | A category of goods under the USA Dual-use control list which are not normally subject to export licensing regulations but are controlled when being shipped to denied parties/destinations. Not to be confused with NLR |
| eATA | Project to develop an electronic ATA Carnet |
| EAU | The Eurasian Union - economic and political union of Belarus, Kazakhstan, Kyrgyzstan, the Russian Federation, Tajikstan and other post-Soviet states |
| EBA | Everything But Arms (EU) |
| EBS | English Business Survey |
| EBTI | European Binding Tariff Information |
| EC (1) | European Community - term used to identify the group of countries for trade purposes |
| EC (2) | European Commission |
| ECA | Economic Committee for Africa |
| ECCAS | Economic Community of Central African States |
| ECCN | Export Control Classification Number - category of goods caught on the USA EAR dual-use list |
| ECEG | Electronic Crime Expert Group |
| ECGD | Export Credits Guarantee Department - now UK Export Finance (UKEF) |
| ECHA | European Chemicals Agency |
| ECICS | European Customs Inventory of Chemical Substance |
| ECJ | European Court of Justice |
| ECJU | Export Control Joint Unit -part of DIT it comprises ECO, FCDO, MOD |
| ECN+ | Explicit Congestion Notification (part of ECS) |
| eCO | online electronic Certificate of Origin |
| ECO (1) | Export Control Organisation - part of DIT |
| ECO (2) | Economic Code - used in customs regimes to establish a company's right not to pay or suspend import customs duties |
| ECO (3) | Export Compliance Officer (usually used in USA) |
| ECOWAS | Economic Community of Western African States |
| ECP | Economic Competitiveness Package (WCO) |
| ECR | Export Control Reform (USA ITAR/EAR) |
| ECS | Export Control System (nothing to do with export licences) - this is the EU safety and security control systems requiring pre-departure messages for all goods leaving the MS of the EU |
| ECS1 | Fiscal control part of the ECS, replacing the manual SAD Copy 3 for indirect exports - happened 1st July 2009 |
| ECS2 | Introduces the Pre-Departure Safety and Security Measures |
| ECTIB | European Defence Technological and Industrial Base |
| ECTN | Electronic Cargo Tracking Note |
| ECU | European Currency Unit |
| EDB | Economic Development Board |
| EDI | Electronic Data Interchange |
| EEA | European Economic Area - a group of countries using the same fiscal regulations, comprised of the EU member states plus Iceland, Norway and Liechtenstein |
| EEC | Eurasian Economic Commission began work 1-1-2012 |
| EEI | Electronic Export Information (USA FTR) |
| EEP | Export Enhancement Programme programme of US export subsidies given generally to compete with subsidized agricultural exports from the EU on certain export markets. |
| EEU | Eurasian Economic Union 2015 |
| EFA | Export Finance Advisors - part of UKEF |
| EFTA | European Free Trade Association: Iceland, Liechtenstein, Norway and Switzerland |
| EGAD | UK organisation Exporters Group Aerospace & Defence (see ADS) |
| EGS | Environmental Goods and Services |
| EHC | Export Health Certificates |
| EI | Encryption Item (reason for export control) |
| EIA (1) | Economic Integration Agreement |
| EIA (2) | Environmental Impact Assessment |
| EIDR | Entry Into Declarants Records |
| ELA | Export Licence Applications |
| EM | Emerging Markets |
| EMCS | Excise Movement Control System |
| EMS | Export Management System (USA EAR) |
| EMU | Economic and Monetary Union |
| ENC | Encryption (USA EAR license exception) |
| Enhanced CHIEF | Name given to the programme for updating the UK Customs Computer by 2017 Customs Handling of Import and Export Freight |
| ENO | Entry Number - the formal customs declaration reference |
| ENP | European Neighbourhood Policy |
| ENS | Entry Summary Declaration (ICS) - see also ESD |
| EnU | End-Use procedures in the EU |
| EO (1) | Economic Operator (see also EORI and AEO) |
| EO (2) | Executive Order (USA government) |
| EOD | Export on Demand System |
| EOI | Evidence of identity |
| EoR | Exporter of Record |
| EORI | Economic Operator Registration Identification number - used in the GB and EU (also see AEO). In the UK it evolved from the VAT and TURN - see also EOS |
| EOS | Economic Operator Systems = AEO and EORI |
| EP | European Parliament |
| EPA | Economic Partnership Agreements - are a scheme to create a Free Trade Area (FTA) between the EU and the ACP countries |
| EPCI | Enhanced Proliferation Control Initiative (EAR proliferation rules) |
| EPD | Energy Products Directive |
| EPSS | Excise Payment Security System |
| EPU | Entry Processing Unit - the point where goods are declared to Customs or where specific activities take place |
| EPZ | Export Processing Zone |
| ERTS | Enhanced Remote Transit Shed - specially authorised warehouses approved to hold freight prior to customs clearance. Tends to be freight forwarders' premises |
| ESCAP | Economic and Social Commission for Asia and the Pacific |
| ESCAP | United Nations Economic and Social Commission for Asia and the Pacific |
| ESCI | European Supply Chain Institute |
| ESD | Exit Summary Declaration - the export declaration under ECS (see also ENS) |
| ESL | Export Sales List - used in conjunction with the Intrastat report. It states the EU VAT registration numbers of companies supplied goods from the UK. Issued monthly |
| ESM | Emergency Safeguard Mechanism |
| EST | Environmentally-sound technology. |
| EST&P | Environmentally-sound technology and products. |
| ET | External Transit (EU term) |
| ETA | Estimated Time of Arrival |
| ETID | Europe, Trade and International Directorate |
| ETS (1) | Estimated Time of Shipment |
| ETS (2) | Electronic Transit System - new name (2016) for the NCTS |
| ETSF | External Temporary Storage Facility |
| ETSF (AD) | Approved Depository - External Temporary Storage Facility |
| ETSF (SP) | Approved CFSP Temporary Storage Facilities - External Temporary Storage Facility |
| ETSI | European Telecommunications Standards Institute |
| EU (1) | European Union - legal name of the EC |
| EU (2) | Abbreviation used by Customs to express any End-Use duty relief procedure |
| EUGA | Alternative abbreviation for the UEGA European Union General (Export) Authorisations for dual-use 3rd country exports |
| EUMOFA | European Market Observatory for Fishery and Aquaculture Products |
| 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). Also applicable for GB exports to UK FTA partners |
| EUR-MED | Similar to the EUR1 Form the EUR-MED is used when goods can only meet the rules of preference origin by taking into consideration material from Mediterranean countries not in the EU. Also applicable for GB exports to UK FTA partners |
| EurAsEC | Eurasian Economic Community - Customs Union currently with Russia, Belarus and Kazakhstan (also known as EAEC) |
| EUS | End User Statement |
| EUU | End User Undertaking - declaration made by customer to confirm the end-use of goods subject to export controls. Need to obtain or confirm correct use of export licences. |
| EWP | Ex-works Price abbreviation used in FTA/PTAs |
| EX1 | Not an official term but was used to indicate the NES Export Declaration needed when goods cross EU MS by road prior to being exported into a non-EU country (indirect export). Replaced by the EAD |
| 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) |
| Export Licence | A specific approval granted by the authorities (UK = ECO) approving goods caught on a control list (eg dual-use or military list) to be exported out of the UK. |
| EXPY | Average product/ income of a country's export basket (see PRODY below) |
| EXS | Exit Summary Declaration under ECS - see also ESD |
| Extra-territoriality | Additional controls by the origin authorities on strategic goods and technology after it has left the origin country or manufactured overseas. Current in USA but also Australia, Japan and UK on some items. |
| EXW | EXW - an Incoterms® Rule more appropriate for domestic trade than international transactions |
| exworks | jargon: means the price of goods only includes the cost of goods, packing and profit |
F
| Terms | Description |
|---|---|
| F680 | Form 680 - DSO application to release information on military goods to promote the sale of, or release information related to their products to overseas markets. Sometimes a requirement to use an OGEL |
| FAK | Freight all Kinds |
| FARS | Federal Acquisition Regulations (USA) |
| FAS | Flexible Accounting System |
| FAS | Free Alongside Ship - an Incoterms® Rule |
| FAST | Free and Secure Trade - part of the PIP and CSA security accredition programme in Canada |
| FATF | Financial Action Task Force - an inter-governmental body, has recentlyreiterated its calls for countries to apply effective counter-measures to protect their financial sectors from money laundering and financing of terrorism risks emanating from Iran |
| FCA | Free Carrier - an Incoterms® Rule |
| FCG | Free Circulation Goods (EU Term) also see UG |
| FCL | Full Container Load (single supplier) - see also FCX |
| FCDO | Foreign, Commonwealth & Development Office |
| FCO | Foreign & Commonwealth Office - now the FCDO |
| FCPA | Foreign Corrupt Practices Act (USA) |
| FCPA | US Foreign Corrupt Practices Act |
| FCX | Full Container Load (multiple Suppliers) - see also FCL |
| FDI | Foreign Direct Investment |
| FEC | Front End Credibility checkes - mechanism on CHIEF whereby apparently "odd" data is identified in response to the submission of a declaration, eg commodity code doesn't exist. |
| FEDAT | Freight Engagement and Data Acquisition Team (part of UK Border Force DSAB) |
| FEZ | Free Economic Zone |
| FFS | Frontier Freight Solution - UK HMRC project for replacing CHIEF when it ceases operation (sometime between 2015-2030) |
| FHDDS | Fulfilment House Due Diligence Scheme |
| FIA | Freedom of Information Act (UK) |
| FLEGT | Forest Law Enforcement, Governance and Trace |
| FMS | Foreign Military Sales |
| FMV (1) | Fair Market Value |
| FMV (2) | Fair Manufacturing Value |
| FOB | Free on Board - an Incoterms® Rule (not appropriate for containerised freight under the 2010 set) |
| FOC | Free of Charge (Payment Term) |
| FOI | Freedom of Information Act |
| FoIA | Freedom of Information Act 2000 (UK) |
| Form A | GSP Preference Certificate |
| Form B | A Certificate of Origin issued in GSP beneficiary countries when the goods do not qualify for preference |
| Forwarder | The party contracted primarily to prepare export documentation and act as interface between shipper and carrier |
| Foul Bill of Lading | A receipt for goods issued by a carrier with an indication that the goods were damaged when received. Compare Clean Bill of Lading. |
| FP | Free Port |
| FPM | FEDAT Partnership Managers |
| FPO (1) | Fast Parcel Operator |
| FPO (2) | Fleet Post Office |
| FPPI | Foreign Principal Party in Interest (FTR) - USA Term |
| Free Circulation | Goods which can freely move around the EU without requiring customs paperwork. Goods are in free circulation if they are either wholly manufactured in the EU or imported (in all or part) and all relevant import duties have been paid |
| Freight collect | Indication from the shipper as to who pays main freight costs - collected at destination |
| Freight forward | Indication from the shipper as to who pays main freight costs - sent forward to consignee's account |
| Freight prepaid | Indication from the shipper as to who pays main freight costs - costs paid by shipper |
| FRN | Federal Register Notice |
| FROB | Freight Remaining on Board (part of ECS terminology) |
| Frontier | Any place where the goods are still to be notified formally to Customs by placing them under a nominated Customs procedure |
| FSC | Facility Security Code |
| FSD | Final Supplementary Declaration - this completes the entry of any goods originally declared to Customs under CFSP or NES |
| FTA | Free Trade Agreement |
| FTAA | Free Trade Area of the Americas (NAFTA + 34 S. American countries [not Cuba] - not in place still under discussions which have stalled |
| FTAAP | Free Trade Area of the Asia Pacific |
| FTC | Free Trade Commission |
| FTR | Foreign Trade Statistics Regulations (USA) |
| FTSR | Foreign Trade Statistics Regulations (USA) |
| FTWZ | Free Trade & Warehousing Zone |
| FTZ | Free Trade Zones |
| Full Declaration | When this term is used Customs are referring to "normal" procedures for declaring goods, ie no simplified procedure is applicable. |
| FZ | Free Zone |
| Terms | Description |
|---|---|
| F680 | Form 680 - DSO application to release information on military goods to promote the sale of, or release information related to their products to overseas markets. Sometimes a requirement to use an OGEL |
| FAK | Freight all Kinds |
| FARS | Federal Acquisition Regulations (USA) |
| FAS | Flexible Accounting System |
| FAS | Free Alongside Ship - an Incoterms® Rule |
| FAST | Free and Secure Trade - part of the PIP and CSA security accredition programme in Canada |
| FATF | Financial Action Task Force - an inter-governmental body, has recentlyreiterated its calls for countries to apply effective counter-measures to protect their financial sectors from money laundering and financing of terrorism risks emanating from Iran |
| FCA | Free Carrier - an Incoterms® Rule |
| FCG | Free Circulation Goods (EU Term) also see UG |
| FCL | Full Container Load (single supplier) - see also FCX |
| FCDO | Foreign, Commonwealth & Development Office |
| FCO | Foreign & Commonwealth Office - now the FCDO |
| FCPA | Foreign Corrupt Practices Act (USA) |
| FCPA | US Foreign Corrupt Practices Act |
| FCX | Full Container Load (multiple Suppliers) - see also FCL |
| FDI | Foreign Direct Investment |
| FEC | Front End Credibility checkes - mechanism on CHIEF whereby apparently "odd" data is identified in response to the submission of a declaration, eg commodity code doesn't exist. |
| FEDAT | Freight Engagement and Data Acquisition Team (part of UK Border Force DSAB) |
| FEZ | Free Economic Zone |
| FFS | Frontier Freight Solution - UK HMRC project for replacing CHIEF when it ceases operation (sometime between 2015-2030) |
| FHDDS | Fulfilment House Due Diligence Scheme |
| FIA | Freedom of Information Act (UK) |
| FLEGT | Forest Law Enforcement, Governance and Trace |
| FMS | Foreign Military Sales |
| FMV (1) | Fair Market Value |
| FMV (2) | Fair Manufacturing Value |
| FOB | Free on Board - an Incoterms® Rule (not appropriate for containerised freight under the 2010 set) |
| FOC | Free of Charge (Payment Term) |
| FOI | Freedom of Information Act |
| FoIA | Freedom of Information Act 2000 (UK) |
| Form A | GSP Preference Certificate |
| Form B | A Certificate of Origin issued in GSP beneficiary countries when the goods do not qualify for preference |
| Forwarder | The party contracted primarily to prepare export documentation and act as interface between shipper and carrier |
| Foul Bill of Lading | A receipt for goods issued by a carrier with an indication that the goods were damaged when received. Compare Clean Bill of Lading. |
| FP | Free Port |
| FPM | FEDAT Partnership Managers |
| FPO (1) | Fast Parcel Operator |
| FPO (2) | Fleet Post Office |
| FPPI | Foreign Principal Party in Interest (FTR) - USA Term |
| Free Circulation | Goods which can freely move around the EU without requiring customs paperwork. Goods are in free circulation if they are either wholly manufactured in the EU or imported (in all or part) and all relevant import duties have been paid |
| Freight collect | Indication from the shipper as to who pays main freight costs - collected at destination |
| Freight forward | Indication from the shipper as to who pays main freight costs - sent forward to consignee's account |
| Freight prepaid | Indication from the shipper as to who pays main freight costs - costs paid by shipper |
| FRN | Federal Register Notice |
| FROB | Freight Remaining on Board (part of ECS terminology) |
| Frontier | Any place where the goods are still to be notified formally to Customs by placing them under a nominated Customs procedure |
| FSC | Facility Security Code |
| FSD | Final Supplementary Declaration - this completes the entry of any goods originally declared to Customs under CFSP or NES |
| FTA | Free Trade Agreement |
| FTAA | Free Trade Area of the Americas (NAFTA + 34 S. American countries [not Cuba] - not in place still under discussions which have stalled |
| FTAAP | Free Trade Area of the Asia Pacific |
| FTC | Free Trade Commission |
| FTR | Foreign Trade Statistics Regulations (USA) |
| FTSR | Foreign Trade Statistics Regulations (USA) |
| FTWZ | Free Trade & Warehousing Zone |
| FTZ | Free Trade Zones |
| Full Declaration | When this term is used Customs are referring to "normal" procedures for declaring goods, ie no simplified procedure is applicable. |
| FZ | Free Zone |
G
| Terms | Description |
|---|---|
| G7 | Group of seven leading industrial countries: Canada, France, Germany, Italy, Japan, United Kingdom, United States. |
| G8 | G7 plus Russia. |
| G15 | Group of 15 developing countries acting as the main political organ for the Non-Aligned Movement. |
| G77 | Group of developing countries set up in 1964 at the end of the first UNCTAD (originally 77, but now more than 130 countries). |
| GB | Great Britain (England, Scotland and Wales) |
| G.B.O | Goods in Bad Order (Bill of Lading statement) |
| GAFTA | Greater Arab Free Trade Agreement (also known as PAFTA) |
| GATS | General Agreement on Trade in Services |
| GATT | General Agreement on Tariffs and Trade |
| GBS | Group B Shipments (USA EAR license exception) |
| GC | General Correspondence (USA ITAR) |
| GCC | Gulf Co-operative Council |
| GCHQ | Government Communications Headquarters |
| GCR | General Cargo Rates |
| GDM | Goods Departed Message - electronic message received from CHIEF under NES procedure to show that goods have been exported. |
| GDP | Gross Domestic Product |
| GDPR | General Data Protection Regulation |
| GEA | Global Express Association |
| GEO | Government Equalities Office (UK) |
| GEP | Global Entrepreneur Programme |
| GES | Global Express Association (association of FPO, eg DHL, UPS, TNT, Fedex) |
| GFI | Global Financial Integrity |
| GFT | EAR exception for shipments of gift parcels and humanitarian donations |
| GHA | Ground Handling Agent |
| GHS | United Nations Globally Harmonised System of Classification and Labelling of Chemicals |
| GI | Geographical Indicators |
| GIIS | Global Information and Intelligence Project Group |
| GIR | General Interpretive Rules for Classifying Goods under the Harmonised System (called GRI in USA) |
| GMP | Good Manufacturing Practice |
| GMR | Goods Movement Reference Number |
| GNC | Globally Network Customs (WCO Concept) |
| Golden Card | AEO equivalent customs compliance scheme in Thailand |
| Golden List | AEO equivalent scheme in Jordan |
| GOST Certificate | Conformity certificate raised for goods shipped to Russia under their pre-shipment inspection rules |
| GOV | Government (USA EAR license exception) |
| GPA | Government Procurement Agreement (WTO) |
| GPA | Government Procurement Agreement: a “plurilateral†agreement (ie, signed by only some WTO members) covering the procurement of goods, services and capital infrastructure by governments and other public authorities. |
| GPL (1) | Global Project Licence (export controls) |
| GPL (2) | Government Procurement Law |
| Green Box | WTO Term: Domestic support for agriculture that is allowed without limits because it does not distort trade, or at most causes minimal distortion |
| GRI | General Rules for Interpretation used when Classifying Goods under the Harmonised System (called GIR in UK) |
| GRN (1) | Goods Received Note |
| GRN (2) | Transit Guarantee Number - used in EU for NCTS movements |
| Gross Weight | Total weight of goods and packing |
| 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 |
| GSP | Generalised System of Preferences - see also Form A and Form B |
| GSP Form A | The certificate declaring both the origin of goods and that they conform to the preference rules |
| GSP Form B | A certificate issues from a GSP country which only confirm origin but states that the goods do not qualify for preference |
| GSP Form D | Combined Declaration of Origin and Preference for goods moving within ASEAN to establish GSP qualifying status |
| GST | General Sales Tax - a tax collected in other countries domestically and on imports; similar to VAT |
| GSTP | Global System of Trade Preferences for Developing Countries |
| GTGA | Government to Government Assurance |
| GTM | Global Trade Management |
| GTSP | Global Tax Simplification Program |
| GU | General Undertaking - generally known as an End-User Undertaking (EUU) - export controls |
| GUM | Guarantee Management System |
| GVMS | Goods Vehicle Movement Service |
| Terms | Description |
|---|---|
| G7 | Group of seven leading industrial countries: Canada, France, Germany, Italy, Japan, United Kingdom, United States. |
| G8 | G7 plus Russia. |
| G15 | Group of 15 developing countries acting as the main political organ for the Non-Aligned Movement. |
| G77 | Group of developing countries set up in 1964 at the end of the first UNCTAD (originally 77, but now more than 130 countries). |
| GB | Great Britain (England, Scotland and Wales) |
| G.B.O | Goods in Bad Order (Bill of Lading statement) |
| GAFTA | Greater Arab Free Trade Agreement (also known as PAFTA) |
| GATS | General Agreement on Trade in Services |
| GATT | General Agreement on Tariffs and Trade |
| GBS | Group B Shipments (USA EAR license exception) |
| GC | General Correspondence (USA ITAR) |
| GCC | Gulf Co-operative Council |
| GCHQ | Government Communications Headquarters |
| GCR | General Cargo Rates |
| GDM | Goods Departed Message - electronic message received from CHIEF under NES procedure to show that goods have been exported. |
| GDP | Gross Domestic Product |
| GDPR | General Data Protection Regulation |
| GEA | Global Express Association |
| GEO | Government Equalities Office (UK) |
| GEP | Global Entrepreneur Programme |
| GES | Global Express Association (association of FPO, eg DHL, UPS, TNT, Fedex) |
| GFI | Global Financial Integrity |
| GFT | EAR exception for shipments of gift parcels and humanitarian donations |
| GHA | Ground Handling Agent |
| GHS | United Nations Globally Harmonised System of Classification and Labelling of Chemicals |
| GI | Geographical Indicators |
| GIIS | Global Information and Intelligence Project Group |
| GIR | General Interpretive Rules for Classifying Goods under the Harmonised System (called GRI in USA) |
| GMP | Good Manufacturing Practice |
| GMR | Goods Movement Reference Number |
| GNC | Globally Network Customs (WCO Concept) |
| Golden Card | AEO equivalent customs compliance scheme in Thailand |
| Golden List | AEO equivalent scheme in Jordan |
| GOST Certificate | Conformity certificate raised for goods shipped to Russia under their pre-shipment inspection rules |
| GOV | Government (USA EAR license exception) |
| GPA | Government Procurement Agreement (WTO) |
| GPA | Government Procurement Agreement: a “plurilateral†agreement (ie, signed by only some WTO members) covering the procurement of goods, services and capital infrastructure by governments and other public authorities. |
| GPL (1) | Global Project Licence (export controls) |
| GPL (2) | Government Procurement Law |
| Green Box | WTO Term: Domestic support for agriculture that is allowed without limits because it does not distort trade, or at most causes minimal distortion |
| GRI | General Rules for Interpretation used when Classifying Goods under the Harmonised System (called GIR in UK) |
| GRN (1) | Goods Received Note |
| GRN (2) | Transit Guarantee Number - used in EU for NCTS movements |
| Gross Weight | Total weight of goods and packing |
| 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 |
| GSP | Generalised System of Preferences - see also Form A and Form B |
| GSP Form A | The certificate declaring both the origin of goods and that they conform to the preference rules |
| GSP Form B | A certificate issues from a GSP country which only confirm origin but states that the goods do not qualify for preference |
| GSP Form D | Combined Declaration of Origin and Preference for goods moving within ASEAN to establish GSP qualifying status |
| GST | General Sales Tax - a tax collected in other countries domestically and on imports; similar to VAT |
| GSTP | Global System of Trade Preferences for Developing Countries |
| GTGA | Government to Government Assurance |
| GTM | Global Trade Management |
| GTSP | Global Tax Simplification Program |
| GU | General Undertaking - generally known as an End-User Undertaking (EUU) - export controls |
| GUM | Guarantee Management System |
| GVMS | Goods Vehicle Movement Service |
H
| Term | Description |
|---|---|
| HAWB | House Air Waybill |
| HazMat | Hazardous Materials - USA government official term for Dangerous Goods |
| HLSG | High Level Strategic Group (WCO) |
| HMF | Harbour Maintenance Fee |
| HMG | HM Government |
| HMRC | Her Majesty's Revenue & Customs (formerly HMCE) |
| HMT | Her Majesty's Treasury |
| hOds | WTO Term: Heads of delegations (usually ambassadors or ministers). |
| Home Use | Goods being imported for use/ sale in the UK or the EU |
| HPC | High Performance Computer (dual-use controls) |
| HRFNAO | High risk food or feed not of animal origin |
| HS Code | Harmonised System Code (tariff number) |
| HSC | Harmonised System Committee |
| HSEN | Harmonised System Explanatory Notes |
| HSNO | Hazardous Substances and New Organisms |
| HTISC | Harmonised Tariff Item Statistical Code - Australia |
| HTS | Harmonised Tariff Schedule (USA - FTR) |
| Hub | The central transhipment point in a network, serviced by truck transport and serving spokes |
| HWP | WCO Harmonisation Work Programme |
| Term | Description |
|---|---|
| HAWB | House Air Waybill |
| HazMat | Hazardous Materials - USA government official term for Dangerous Goods |
| HLSG | High Level Strategic Group (WCO) |
| HMF | Harbour Maintenance Fee |
| HMG | HM Government |
| HMRC | Her Majesty's Revenue & Customs (formerly HMCE) |
| HMT | Her Majesty's Treasury |
| hOds | WTO Term: Heads of delegations (usually ambassadors or ministers). |
| Home Use | Goods being imported for use/ sale in the UK or the EU |
| HPC | High Performance Computer (dual-use controls) |
| HRFNAO | High risk food or feed not of animal origin |
| HS Code | Harmonised System Code (tariff number) |
| HSC | Harmonised System Committee |
| HSEN | Harmonised System Explanatory Notes |
| HSNO | Hazardous Substances and New Organisms |
| HTISC | Harmonised Tariff Item Statistical Code - Australia |
| HTS | Harmonised Tariff Schedule (USA - FTR) |
| Hub | The central transhipment point in a network, serviced by truck transport and serving spokes |
| HWP | WCO Harmonisation Work Programme |
I
| Term | Description |
|---|---|
| I/L | Import Licence - either individual or open general - issued to allow or limit imports of certain specified commodities. Controlled by the ILB of the DIT in the UK |
| IA | Implemented Acts (of the EU UCC). IA can be debated by the MS under the Customs Code Implementing Provision (see also DA) |
| IADB | Inter-American Development Bank |
| IAEA | International Atomic Energy Agency |
| IATA | International Air Transport Association |
| IB | Interventions Board (for agricultural goods) |
| IBFD | International Bureau of Fiscal Documentation |
| IBRD | International Bank for Reconstruction and Development also known as the World Bank |
| IBSA | Trade Agreement under discussion - India, Brazil and South Africa trilaterial deal |
| ICAO | International Civil Airlines Operation |
| ICC | International Chamber of Commerce |
| ICCPR | International Covenant on Civil and Political Rights |
| ICD | Inland Clearance Deport - a place (not a port or airport) authorised by HMRC for the import clearance of freight |
| ICD | Interface Control Document |
| ICESCR | International Covenant on Economic, Social and Cultural Rights |
| ICN | International Competition Network |
| ICO | Information Commissioners Office (UK) |
| ICP (1) | Implied Compliance Papers (from USA CBP) |
| ICP (2) | Internal Control Programme - in-company compliance (USA ITAR) |
| ICR | Inventory consignment reference |
| ICS (1) | Institute of Chartered Shipbrokers |
| ICS (2) | Import Control System: EU wide supply chain security system came into force January 2011 |
| ICS (3) | Import Clearance Status Codes |
| ICSID | International Centre for the Settlement of Investment Disputes |
| ICT | Information & Communication Technologies (WCO Guidelines) |
| ICT | Intra-Community Transfer - EU Directive aiming to simplify the terms and conditions of intra-community transfers of defence-realted products within the EU |
| ICTSD | International Centre for Trade and Sustainable Development |
| IDB | Integrated Data Base |
| IDB | World Trade Organization’s (WTO) Integrated Data Base |
| IDR | Import Duty Rate |
| IE | Individual Examination (ADD Measure) |
| IE501 | ICS/ECS code generated by CHIEF stating that "goods are on their way" |
| IE518 | ICS/ECS code generated by CHIEF stating that "goods have exited" |
| IEC Code | Importer/Exporter Code Number issued in India |
| IEEPA | International Emergency Economic Powers Act - USA (EAR and OFAC) |
| IFC | International Finance Corporation |
| IFIA | International Federation of Inspection Agencies |
| IGO | International Government Organisation, eg WTO |
| IIC | International Import Certificate - a form sometimes supplied to support export licence application when the customers/ suppliers are based within the EU. Can replace an EUU |
| I/L | Import Licence |
| ILB | Import Licensing Branch |
| IMCO | Internal Marketing & Consumer Protection Committe (EU) |
| IMF | International Monetary Fund |
| IMO | International Maritime Organisation |
| IMP Code | A code applied to cargo that requires special handling - eg live animals (AVI), cargo aircraft only (CAO), foodstuffs (EAT), human remains (HUM), Dry ice (DRY), perishable cargo (PER) |
| Incoterms Rules | 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 Incoterm® 2020 rules |
| Indirect Export | Goods going to a non-EU country but travelling through other members states prior to the final exit from the EU, eg road shipments from UK to Russia. See also direct export |
| INF | Title given to Information Documents used by customs within the EU when goods being moved are under customs control |
| INN Table | The International Non-proprietary Names (INN) Table is a reference document published by the WCO Secretariat to facilitate the identification of pharmaceutical substances or active pharmaceutical ingredients against the corresponding Harmonised System (HS) Code. |
| INTA | Committee on International Trade (EU) |
| Intangible Export | Controlled technology or software transmitted overseas by email, fax, telephone conversation |
| Integrator | see also courier/ air express operator |
| Intrastat | Intra-Community Trade Statistics: monthly reports required to be submitted to EU Customs on movements of goods in free circulation to other member states of the EU (see also ESL and SD) |
| Intermediary | company employed to act between customs, the freight industry and companies importing and exporting goods |
| Inventory System | A (trade) computer system that controls the arrival and departure of consignments at most ports and airports in the UK. See also DTI system |
| Invoice | Document issued by the supplier of goods detailing the transaction, description of goods and values involved |
| IOR | Importer of Record |
| IOR-ARC | Indian Ocean Rim Association for Regional Cooperation |
| IOSS | Import OnStop Shop - EU systems for VAT between non-EU companies and consumers |
| IP | Inward Processing - Customs duty relief procedure (see IPR (1)) |
| IPA | Instrument for Pre-Accession assistance (EU) |
| IPAFFS | Import of products, animals, food and feed system (UK system similar to EU TRACES) |
| IPCP | Import Product Certification Programme |
| IPM | Interface Public Members (Customs modernisation tool) |
| IPPTA | Indonesia-Pakistan Preferential Trade Agreement |
| IPR (1) | Intellectual Property Rights |
| IPR (2) | Inward Processing Relief - also abbreviated as IP. A customs regime procedure which permits the suspension of customs duty and VAT if goods temporarily imported into the EU for a process, eg repair, manufacturing. Goods must be correctly imported and exported into this regime. |
| IR | Indirect Representation - this is when the declarant (eg forwarder) shares liability for all information submitted to customs ("jointly and severely responsible"). Unless an agent has written authorisation to the contrary HMRC will assume they are acting as IR. See also DR |
| IRCAI | Index of Revealed Comparative Advantage in Innovation |
| IRG | Immediate Release Guidelines (WCO Tool) |
| IRGC | Iranian Revolutionary Guard Corp Economic Exclusion Act |
| IRU | International RoadTransport Union |
| ISA | Iran Sanctions Act (USA) |
| ISBP | International Standard Banking Practice - a document instructing banks on the best practice methods of checking documents under letter of credit transactions |
| ISCM | International Supply Chain Management - guidelines lay down by the WCO |
| ISF | Import Security Filing - also known as 10+ 2 rule - a system of safety and security declarations operated in the USA; requires pre-notification of freight details 24 hours in advance of a ship destined for the USA being loaded |
| ISI | Import Substitution Industrialisation |
| ISO | International Standards Organisation |
| ISPM15 | International Sanitary and Phytosanitary Measure mainly covering wood packaging (Measure 15) |
| ISPS Code | International Ship and Port Facility Security Code - international mandatory IMP convention |
| IT | Individual Treatment (ADD Measure) |
| ITA | Information Technology Agreement - A Ministerial Declaration on Trade in Information Technology |
| ITA-II | Information Technology Agreement 2nd revision December 2013 |
| ITAR | International Traffic In Arms Regulations - USA Military List subject to export, re-export and re-transfer controls |
| ITAS | US Food & Drug Administration (FDA) Import Trade Auxiliary Communication System |
| ITC | International Tax Compact |
| ITC | The International Trade Centre, originally established by the old GATT and is now operated jointly by the WTO and the UN, the latter acting through the UN Conference on Trade and Development (UNCTAD). Focal point for technical cooperation on trade promotion of developing countries. |
| ITC (2) | UN International Trade Commission |
| ITCB | International Textiles and Clothing Bureau Geneva-based group of some 20 developing country exporters of textiles and clothing. |
| ITDA | International Trade Data System (USA) |
| ITDLO | International Trade Development Liasion Officer - a role in UK customs |
| ITE | Integrated Tariff Environment |
| ITN | Internal Transaction Number (FTR) |
| ITRA | Iran Threat Reduction and Human Rights Act of 2012 (USA) |
| ITRA (EO) | Executive Order implementing portions of the ITRA |
| ITSF | Internal Temporary Storage Facility |
| ITSF (R) | Internal Temporary Storage Facility (Remote) |
| ITSW | International Trade Single Window - single source of information |
| IVL | Individual Validated License (USA term under EAR) |
| Term | Description |
|---|---|
| I/L | Import Licence - either individual or open general - issued to allow or limit imports of certain specified commodities. Controlled by the ILB of the DIT in the UK |
| IA | Implemented Acts (of the EU UCC). IA can be debated by the MS under the Customs Code Implementing Provision (see also DA) |
| IADB | Inter-American Development Bank |
| IAEA | International Atomic Energy Agency |
| IATA | International Air Transport Association |
| IB | Interventions Board (for agricultural goods) |
| IBFD | International Bureau of Fiscal Documentation |
| IBRD | International Bank for Reconstruction and Development also known as the World Bank |
| IBSA | Trade Agreement under discussion - India, Brazil and South Africa trilaterial deal |
| ICAO | International Civil Airlines Operation |
| ICC | International Chamber of Commerce |
| ICCPR | International Covenant on Civil and Political Rights |
| ICD | Inland Clearance Deport - a place (not a port or airport) authorised by HMRC for the import clearance of freight |
| ICD | Interface Control Document |
| ICESCR | International Covenant on Economic, Social and Cultural Rights |
| ICN | International Competition Network |
| ICO | Information Commissioners Office (UK) |
| ICP (1) | Implied Compliance Papers (from USA CBP) |
| ICP (2) | Internal Control Programme - in-company compliance (USA ITAR) |
| ICR | Inventory consignment reference |
| ICS (1) | Institute of Chartered Shipbrokers |
| ICS (2) | Import Control System: EU wide supply chain security system came into force January 2011 |
| ICS (3) | Import Clearance Status Codes |
| ICSID | International Centre for the Settlement of Investment Disputes |
| ICT | Information & Communication Technologies (WCO Guidelines) |
| ICT | Intra-Community Transfer - EU Directive aiming to simplify the terms and conditions of intra-community transfers of defence-realted products within the EU |
| ICTSD | International Centre for Trade and Sustainable Development |
| IDB | Integrated Data Base |
| IDB | World Trade Organization’s (WTO) Integrated Data Base |
| IDR | Import Duty Rate |
| IE | Individual Examination (ADD Measure) |
| IE501 | ICS/ECS code generated by CHIEF stating that "goods are on their way" |
| IE518 | ICS/ECS code generated by CHIEF stating that "goods have exited" |
| IEC Code | Importer/Exporter Code Number issued in India |
| IEEPA | International Emergency Economic Powers Act - USA (EAR and OFAC) |
| IFC | International Finance Corporation |
| IFIA | International Federation of Inspection Agencies |
| IGO | International Government Organisation, eg WTO |
| IIC | International Import Certificate - a form sometimes supplied to support export licence application when the customers/ suppliers are based within the EU. Can replace an EUU |
| I/L | Import Licence |
| ILB | Import Licensing Branch |
| IMCO | Internal Marketing & Consumer Protection Committe (EU) |
| IMF | International Monetary Fund |
| IMO | International Maritime Organisation |
| IMP Code | A code applied to cargo that requires special handling - eg live animals (AVI), cargo aircraft only (CAO), foodstuffs (EAT), human remains (HUM), Dry ice (DRY), perishable cargo (PER) |
| Incoterms Rules | 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 Incoterm® 2020 rules |
| Indirect Export | Goods going to a non-EU country but travelling through other members states prior to the final exit from the EU, eg road shipments from UK to Russia. See also direct export |
| INF | Title given to Information Documents used by customs within the EU when goods being moved are under customs control |
| INN Table | The International Non-proprietary Names (INN) Table is a reference document published by the WCO Secretariat to facilitate the identification of pharmaceutical substances or active pharmaceutical ingredients against the corresponding Harmonised System (HS) Code. |
| INTA | Committee on International Trade (EU) |
| Intangible Export | Controlled technology or software transmitted overseas by email, fax, telephone conversation |
| Integrator | see also courier/ air express operator |
| Intrastat | Intra-Community Trade Statistics: monthly reports required to be submitted to EU Customs on movements of goods in free circulation to other member states of the EU (see also ESL and SD) |
| Intermediary | company employed to act between customs, the freight industry and companies importing and exporting goods |
| Inventory System | A (trade) computer system that controls the arrival and departure of consignments at most ports and airports in the UK. See also DTI system |
| Invoice | Document issued by the supplier of goods detailing the transaction, description of goods and values involved |
| IOR | Importer of Record |
| IOR-ARC | Indian Ocean Rim Association for Regional Cooperation |
| IOSS | Import OnStop Shop - EU systems for VAT between non-EU companies and consumers |
| IP | Inward Processing - Customs duty relief procedure (see IPR (1)) |
| IPA | Instrument for Pre-Accession assistance (EU) |
| IPAFFS | Import of products, animals, food and feed system (UK system similar to EU TRACES) |
| IPCP | Import Product Certification Programme |
| IPM | Interface Public Members (Customs modernisation tool) |
| IPPTA | Indonesia-Pakistan Preferential Trade Agreement |
| IPR (1) | Intellectual Property Rights |
| IPR (2) | Inward Processing Relief - also abbreviated as IP. A customs regime procedure which permits the suspension of customs duty and VAT if goods temporarily imported into the EU for a process, eg repair, manufacturing. Goods must be correctly imported and exported into this regime. |
| IR | Indirect Representation - this is when the declarant (eg forwarder) shares liability for all information submitted to customs ("jointly and severely responsible"). Unless an agent has written authorisation to the contrary HMRC will assume they are acting as IR. See also DR |
| IRCAI | Index of Revealed Comparative Advantage in Innovation |
| IRG | Immediate Release Guidelines (WCO Tool) |
| IRGC | Iranian Revolutionary Guard Corp Economic Exclusion Act |
| IRU | International RoadTransport Union |
| ISA | Iran Sanctions Act (USA) |
| ISBP | International Standard Banking Practice - a document instructing banks on the best practice methods of checking documents under letter of credit transactions |
| ISCM | International Supply Chain Management - guidelines lay down by the WCO |
| ISF | Import Security Filing - also known as 10+ 2 rule - a system of safety and security declarations operated in the USA; requires pre-notification of freight details 24 hours in advance of a ship destined for the USA being loaded |
| ISI | Import Substitution Industrialisation |
| ISO | International Standards Organisation |
| ISPM15 | International Sanitary and Phytosanitary Measure mainly covering wood packaging (Measure 15) |
| ISPS Code | International Ship and Port Facility Security Code - international mandatory IMP convention |
| IT | Individual Treatment (ADD Measure) |
| ITA | Information Technology Agreement - A Ministerial Declaration on Trade in Information Technology |
| ITA-II | Information Technology Agreement 2nd revision December 2013 |
| ITAR | International Traffic In Arms Regulations - USA Military List subject to export, re-export and re-transfer controls |
| ITAS | US Food & Drug Administration (FDA) Import Trade Auxiliary Communication System |
| ITC | International Tax Compact |
| ITC | The International Trade Centre, originally established by the old GATT and is now operated jointly by the WTO and the UN, the latter acting through the UN Conference on Trade and Development (UNCTAD). Focal point for technical cooperation on trade promotion of developing countries. |
| ITC (2) | UN International Trade Commission |
| ITCB | International Textiles and Clothing Bureau Geneva-based group of some 20 developing country exporters of textiles and clothing. |
| ITDA | International Trade Data System (USA) |
| ITDLO | International Trade Development Liasion Officer - a role in UK customs |
| ITE | Integrated Tariff Environment |
| ITN | Internal Transaction Number (FTR) |
| ITRA | Iran Threat Reduction and Human Rights Act of 2012 (USA) |
| ITRA (EO) | Executive Order implementing portions of the ITRA |
| ITSF | Internal Temporary Storage Facility |
| ITSF (R) | Internal Temporary Storage Facility (Remote) |
| ITSW | International Trade Single Window - single source of information |
| IVL | Individual Validated License (USA term under EAR) |
J
| Term | Description |
|---|---|
| JCCC | Joint Consultative Customs Committee |
| JCL | Joint Contractual Liability (when securing financial guarantees for customs purposes) |
| JCPOA | Joint Comprehensive Plan of Action (Iran Sanctions) |
| JETCO | Joint Economic and Trade Commission |
| JV | Joint Venture |
| Term | Description |
|---|---|
| JCCC | Joint Consultative Customs Committee |
| JCL | Joint Contractual Liability (when securing financial guarantees for customs purposes) |
| JCPOA | Joint Comprehensive Plan of Action (Iran Sanctions) |
| JETCO | Joint Economic and Trade Commission |
| JV | Joint Venture |
K
| Term | Description |
|---|---|
| kg | kilogrammes |
| KORUS | The US-Korea free trade agreement |
| KPCS | Kimberley Process Certification Scheme (related to controls on diamonds) |
| Term | Description |
|---|---|
| kg | kilogrammes |
| KORUS | The US-Korea free trade agreement |
| KPCS | Kimberley Process Certification Scheme (related to controls on diamonds) |
L
| Term | Description |
|---|---|
| LADI | Is a Latin American trade integration association based in Montevideo, Uruguay (aka Association Latino-Americana de Integration (ALADI) |
| LAIA | Latin American Integration Association |
| Landed Value | The amount calculated by adding the value of the goods to amounts for freight and insurance |
| LC | Letter of Credit - a letter from one bank authorising payment to the seller on presentation of compliant documents to the banks (payment term) |
| LCH | Landing Charges |
| LCP | Local Clearance Procedures - permits importers/exporters/ forwarders to do full customs declarations at their own premises under control of their local customs office. |
| LDC | Less Developed Countries |
| LDCF | Less Developed Countries Framework |
| LE | Law Enforcement division of HMRC now undertaking some work formerly done at ports/ airports |
| Legalised | Documents, such as a CofO, stamped by the Embassy of the receiving country (also see certified) |
| LIC99 | Standard customs code used in the UK to indicate that, though similar goods may require an export or import licence, the ones being presented to customs at this time do not. May be required to justify use of this code |
| List N | A commercial site (ie non-Government) on UK soil that is approved to hold UK government secure information relating to civil nuclear research or power generation, and is administered by the Office for Nuclear Regulation. |
| List Rules | The rules of origin (preferential and non-preferential) under which a product is deemed to originate in a certain country (market) due to specific criteria linked to the HS Chapter of the goods in question |
| List X | A commercial site (ie non-Government) on UK soil that is approved to hold UK government protectively marked information marked as 'confidential' and above. It is applied to a company's specific site and not a company as a whole. The term has been used since the 1930s and is equivalent to FSC used in other countries. |
| LLDC | Landlocked Developing Countries |
| LO | Licensing Officer (EAR/ITAR/OFAC) |
| LOP | Labour, Overheads and Profit |
| LRN | Local Reference Number used on a customs entry |
| LTD | Long Term Declaration used within the EU-UK TCA to confirm goods do not qualify for preference |
| LTSD | Long Term Supplier Declaration |
| LVBI | Low Value Bulking Imports (replaced by BIRDS in UK) |
| LVCR | Low Value Consignment Relief - a UK Customs term |
| LVS (1) | Low Value Shipments (USA EAR license exception) |
| LVS (2) | Low Value Statement used on invoices to replace preference forms, eg EUR1 Forms |
| Term | Description |
|---|---|
| LADI | Is a Latin American trade integration association based in Montevideo, Uruguay (aka Association Latino-Americana de Integration (ALADI) |
| LAIA | Latin American Integration Association |
| Landed Value | The amount calculated by adding the value of the goods to amounts for freight and insurance |
| LC | Letter of Credit - a letter from one bank authorising payment to the seller on presentation of compliant documents to the banks (payment term) |
| LCH | Landing Charges |
| LCP | Local Clearance Procedures - permits importers/exporters/ forwarders to do full customs declarations at their own premises under control of their local customs office. |
| LDC | Less Developed Countries |
| LDCF | Less Developed Countries Framework |
| LE | Law Enforcement division of HMRC now undertaking some work formerly done at ports/ airports |
| Legalised | Documents, such as a CofO, stamped by the Embassy of the receiving country (also see certified) |
| LIC99 | Standard customs code used in the UK to indicate that, though similar goods may require an export or import licence, the ones being presented to customs at this time do not. May be required to justify use of this code |
| List N | A commercial site (ie non-Government) on UK soil that is approved to hold UK government secure information relating to civil nuclear research or power generation, and is administered by the Office for Nuclear Regulation. |
| List Rules | The rules of origin (preferential and non-preferential) under which a product is deemed to originate in a certain country (market) due to specific criteria linked to the HS Chapter of the goods in question |
| List X | A commercial site (ie non-Government) on UK soil that is approved to hold UK government protectively marked information marked as 'confidential' and above. It is applied to a company's specific site and not a company as a whole. The term has been used since the 1930s and is equivalent to FSC used in other countries. |
| LLDC | Landlocked Developing Countries |
| LO | Licensing Officer (EAR/ITAR/OFAC) |
| LOP | Labour, Overheads and Profit |
| LRN | Local Reference Number used on a customs entry |
| LTD | Long Term Declaration used within the EU-UK TCA to confirm goods do not qualify for preference |
| LTSD | Long Term Supplier Declaration |
| LVBI | Low Value Bulking Imports (replaced by BIRDS in UK) |
| LVCR | Low Value Consignment Relief - a UK Customs term |
| LVS (1) | Low Value Shipments (USA EAR license exception) |
| LVS (2) | Low Value Statement used on invoices to replace preference forms, eg EUR1 Forms |
M
| Term | Description |
|---|---|
| M&A | Mergers and Acquisitions |
| M-PCA | Multi-Party Commercial Agreement - a type of free trade agreement |
| M.EU | Military End-Use - a customs regime |
| MAA | Mutual Assistance Agreements (Customs to Customs) |
| MADB | The EU Market Access Database - replaced 2020 by the Access2Markets website (A2M) |
| MAFTA | Malaysia- Australia Free Trade Agreement |
| Maghred | Country Group - Algeria, Morocco & Tunisia |
| MAI | Market Access Intelligence |
| MAI | Multilateral Agreement on Investment |
| Manifest | List of goods, cargo, destination(s) for one movement of goods by air or sea |
| MAP | Mutual Agreement Procedure |
| Mashraq | Country Group - Egypt, Jordan, Lebanon & Syria |
| MASP | Multi-Annual Strategic Plan - the plan used by UK Customs for the introduction of trade simplification procedures recommended by the EU. Already in place CFSP, NES, NCTS |
| MAWB | Master Air Waybill |
| Max | WTO Term to indicate Maximum duty charged |
| Max fac | Maximum Facilitation - UK preferred option of a future relationship with the EU after Brexit |
| MaxNOM | Maximum Non-Originating Material permitted for goods to still qualify as preferential under a trade agreement |
| MCC | Modernised Customs Code (also see Customs 2013) - the re-writing of the customs rules and regulation in the EU |
| MCCIP | Modernised Customs Code Implementation Provisions |
| MCD | Munitions Control Division |
| MCP | Main Compensating Product (under IP regulations) |
| MDE | Major Defence Equipment |
| MEA | Multilateral Environmental Agreement |
| MECR | Multilateral Export Control Regimes, they are WA, AG, MTCR and NSG |
| MENA | Middle East and North Africa |
| Mercosur | Customs Union between Brazil, Argentina, Uruguay, Paraguay and Venezuela: Mercado Común del Sur (Common Market of South America) |
| MET | Market Economy Treatment (ADD Measure) |
| METI | Ministry of Economic Trade & Industry (Japan) |
| MFA | Multifibre Arrangement (1974-94) under which countries whose markets are disrupted by increased imports of textiles and clothing from another country were able to negotiate quota restrictions. |
| MFN | Most Favoured Nations customs duty agreements between countries setting the Standard Rate of Customs duty against the tariff |
| MG | Missile Group |
| MID | Manufacturer's Identification Number under the AEO/C-TPAT agreement (MRA) |
| MID | Manufacturers Identification (USA) |
| MID | Manufacturers Identification Details |
| MIFT | Manchester International Freight Terminal |
| Military Goods | Goods or technology specifically designed, modified or reconfigured for military purposes as detailed in the military list controls, eg UK ML |
| Minimum Charge | The lowest rate applicable on each type of air cargo service no matter how small the shipment |
| Minimum Weight | The lowest weight at which a freight rate is applicable (see Weight Breaks) |
| MINT | Mexico, Indonesia, Nigeria and Turkey emerging markets ripe for trade development |
| MIPDs | Multi-Annual Indicative Planning Documents (EU) |
| MIST | Mexico, Indonesia, South Korea and Turkey: an acronym invented by Goldman Sachs in 2012 to cover the 4 biggest world markets with potential |
| MITA | AEO equivalent customs compliance scheme in Indonesia |
| ML (1) | UK Military List |
| ML (2) | Munitions List under the USA ITAR |
| MLA | Manufacturing License Agreement (USA - ITAR) |
| MLAT | Mutual Legal Assistance Treaty |
| MNC | Multinational Company |
| MNE | Multinational Enterprise |
| MOA | Memorandum of Arrangements |
| MoD | Ministry of Defence |
| MODS | Merchandise in Baggage Online Declaration Service |
| MOP | Method of Payment - used on UK customs entries to indicate how duty/VAT will be paid |
| MOT | Means of Transport |
| MOU | Memorandum of Understanding - often between Customs and freight company/ trader |
| MPIV | Monthly Postponed Import VAT statement |
| MRA | Mutual Recognition Agreements - under AEO schemes |
| MRN | Movement Reference Number - electronic code (bar-code) used by EU customs to control the movement of goods under a number of systems, eg ECS, EMCS, ICS, NCTS |
| MS | Member State of the EU |
| MSAR | Macau Special Administrative Region |
| MSC | Member State Committee |
| MSDS | Material Safety Data Sheet |
| MSIC | Maritime Security Identification Card |
| MSS | Management Support System - data of imports/exports supplied by subscription from HMRC |
| MT | Missile Technology (reason for export control) |
| MTCR | Missile Technology Control Regime |
| MTN | Multilateral Trade Negotiation |
| MUCR | Master Unique Consignment Reference |
| Term | Description |
|---|---|
| M&A | Mergers and Acquisitions |
| M-PCA | Multi-Party Commercial Agreement - a type of free trade agreement |
| M.EU | Military End-Use - a customs regime |
| MAA | Mutual Assistance Agreements (Customs to Customs) |
| MADB | The EU Market Access Database - replaced 2020 by the Access2Markets website (A2M) |
| MAFTA | Malaysia- Australia Free Trade Agreement |
| Maghred | Country Group - Algeria, Morocco & Tunisia |
| MAI | Market Access Intelligence |
| MAI | Multilateral Agreement on Investment |
| Manifest | List of goods, cargo, destination(s) for one movement of goods by air or sea |
| MAP | Mutual Agreement Procedure |
| Mashraq | Country Group - Egypt, Jordan, Lebanon & Syria |
| MASP | Multi-Annual Strategic Plan - the plan used by UK Customs for the introduction of trade simplification procedures recommended by the EU. Already in place CFSP, NES, NCTS |
| MAWB | Master Air Waybill |
| Max | WTO Term to indicate Maximum duty charged |
| Max fac | Maximum Facilitation - UK preferred option of a future relationship with the EU after Brexit |
| MaxNOM | Maximum Non-Originating Material permitted for goods to still qualify as preferential under a trade agreement |
| MCC | Modernised Customs Code (also see Customs 2013) - the re-writing of the customs rules and regulation in the EU |
| MCCIP | Modernised Customs Code Implementation Provisions |
| MCD | Munitions Control Division |
| MCP | Main Compensating Product (under IP regulations) |
| MDE | Major Defence Equipment |
| MEA | Multilateral Environmental Agreement |
| MECR | Multilateral Export Control Regimes, they are WA, AG, MTCR and NSG |
| MENA | Middle East and North Africa |
| Mercosur | Customs Union between Brazil, Argentina, Uruguay, Paraguay and Venezuela: Mercado Común del Sur (Common Market of South America) |
| MET | Market Economy Treatment (ADD Measure) |
| METI | Ministry of Economic Trade & Industry (Japan) |
| MFA | Multifibre Arrangement (1974-94) under which countries whose markets are disrupted by increased imports of textiles and clothing from another country were able to negotiate quota restrictions. |
| MFN | Most Favoured Nations customs duty agreements between countries setting the Standard Rate of Customs duty against the tariff |
| MG | Missile Group |
| MID | Manufacturer's Identification Number under the AEO/C-TPAT agreement (MRA) |
| MID | Manufacturers Identification (USA) |
| MID | Manufacturers Identification Details |
| MIFT | Manchester International Freight Terminal |
| Military Goods | Goods or technology specifically designed, modified or reconfigured for military purposes as detailed in the military list controls, eg UK ML |
| Minimum Charge | The lowest rate applicable on each type of air cargo service no matter how small the shipment |
| Minimum Weight | The lowest weight at which a freight rate is applicable (see Weight Breaks) |
| MINT | Mexico, Indonesia, Nigeria and Turkey emerging markets ripe for trade development |
| MIPDs | Multi-Annual Indicative Planning Documents (EU) |
| MIST | Mexico, Indonesia, South Korea and Turkey: an acronym invented by Goldman Sachs in 2012 to cover the 4 biggest world markets with potential |
| MITA | AEO equivalent customs compliance scheme in Indonesia |
| ML (1) | UK Military List |
| ML (2) | Munitions List under the USA ITAR |
| MLA | Manufacturing License Agreement (USA - ITAR) |
| MLAT | Mutual Legal Assistance Treaty |
| MNC | Multinational Company |
| MNE | Multinational Enterprise |
| MOA | Memorandum of Arrangements |
| MoD | Ministry of Defence |
| MODS | Merchandise in Baggage Online Declaration Service |
| MOP | Method of Payment - used on UK customs entries to indicate how duty/VAT will be paid |
| MOT | Means of Transport |
| MOU | Memorandum of Understanding - often between Customs and freight company/ trader |
| MPIV | Monthly Postponed Import VAT statement |
| MRA | Mutual Recognition Agreements - under AEO schemes |
| MRN | Movement Reference Number - electronic code (bar-code) used by EU customs to control the movement of goods under a number of systems, eg ECS, EMCS, ICS, NCTS |
| MS | Member State of the EU |
| MSAR | Macau Special Administrative Region |
| MSC | Member State Committee |
| MSDS | Material Safety Data Sheet |
| MSIC | Maritime Security Identification Card |
| MSS | Management Support System - data of imports/exports supplied by subscription from HMRC |
| MT | Missile Technology (reason for export control) |
| MTCR | Missile Technology Control Regime |
| MTN | Multilateral Trade Negotiation |
| MUCR | Master Unique Consignment Reference |
N
| Term | Description |
|---|---|
| n-UG | Non-Union Goods - new term introduced with the UCC in the EU (also see T1) |
| NACCS | Nippon Automated Cargo and Port Consolidated System |
| NAFTA | North American Free Trade Agreement (USA, Canada and Mexico) |
| NAMA | Non-agricultural market access: broadly covers industrial, fisheries and forestry products |
| NAS | National Advice Service - HMRC's helpline 0845 0109000 |
| NAV | Non-Ad Valorem Duty |
| NB | Nota bene (EAR) |
| NCA | Nuclear Cooperation Agreement |
| nCEN | National Customs Enforcement Network |
| NCH | National Clearance Hub - UK Customs central controlling office |
| NCP | New Customs Partnership - UK second option on the future trade relationship with the EU after Brexit |
| NCTS | New Computerised Transit Systme - not new but an electronic tracking system used by Customs authorities around the EU plus EFTA to control the movement of "controlled" goods within the EU. Term replaced by ETS - Electronic Transit System in 2016 |
| NCV | No commercial value |
| NDA | Non-Disclosure Agreement |
| Negotiated Rate | In the USA an agreed rate between an airline and a shipper which is not otherwise provided in the current air freight rate tariff. These rates became legal when aifreight was deregulated in Nov 1977 |
| NES (1) | National Export Systetm - UK electronic system for declaring exports into CHIEF (based on SAD) |
| NES (2) | Not Elsewhere Specified (USA - EAR term) |
| NETP | Non-Established Taxable Person |
| Nett Rate | Either the cost per unit of transporting a shipment or the lowest discounted rate a carrier is willing to offer a customer. The term can be used either way |
| Nett Weight | Weight of the goods only |
| NFAC | National Freight Advisory Committee (USA) |
| NFAU | National Frontier Approvals Unit (UKBF) |
| NGEA | National General Export Authorisation - abbreviation used in the EU to indicate national open licences for the export of controlled goods/technology, eg UK and OGEL. See also UGEA |
| NGTF | Negotiating Group on Trade Facilitation (WTO) |
| NIDAC | National Indigenous Drug & Alcohol Committee |
| NI | Northern Ireland |
| NILP | Non-Inventory Linked Ports |
| NIRU | National Imports Relief Unit - located in Enniskillen it is UK Customs office looking after duty relief procedures under the simplified authorisation |
| NLR (1) | No Licence Required - UK means goods not high technology (ie dual-use) or specially designed or modified for military purposes. |
| NLR (2) | No Licence Required - USA means that though the goods/technology is controlled no physical export license is required to export, often due to an exception or country of destination not deemed a risk for those particular items. |
| NMC | Non-Manipulation Certificate |
| NOM | Non-originating Material |
| Non-AG | Non-Agricultural products (WTO term) |
| NoTC | Nature of Transaction Code - used in Intrastat declarations to declare why goods physically moved to another member state of the EU |
| Notify Party | Additional party shown on an air waybill, bill of lading, etc normally to aid customs clearance or payment issues. This party will be contacted on arrival of the goods though they do not have to physically take the goods. |
| NOVA | Notification of Vehicle Arrivals (UK HMRC) |
| NP | Nuclear Non-proliferation concerns (see USA CCC (4)) |
| NPO | Non-Preference Origin |
| NS | National Security (USA EAR reason for control) |
| NSG | Nuclear Suppliers Group (EAR) |
| NTAS | National Temporary Admission Section - HMRC office in Salford UK |
| NTB | Non-Tariff Barrier |
| NTM | Non-Tariff Measure |
| NTR | Normal Trade Relations (see also PNTR) |
| N-UG | Non-Union Goods - new term introduced with the UCC in the EU (also see T1) |
| Nuisance Tariff | Tariff so low that it costs the government more to collect it than the revenue it generates. Sometimes, a tariff that does not have any protective effect some countries defend this as necessary in order to raise revenues |
| Term | Description |
|---|---|
| n-UG | Non-Union Goods - new term introduced with the UCC in the EU (also see T1) |
| NACCS | Nippon Automated Cargo and Port Consolidated System |
| NAFTA | North American Free Trade Agreement (USA, Canada and Mexico) |
| NAMA | Non-agricultural market access: broadly covers industrial, fisheries and forestry products |
| NAS | National Advice Service - HMRC's helpline 0845 0109000 |
| NAV | Non-Ad Valorem Duty |
| NB | Nota bene (EAR) |
| NCA | Nuclear Cooperation Agreement |
| nCEN | National Customs Enforcement Network |
| NCH | National Clearance Hub - UK Customs central controlling office |
| NCP | New Customs Partnership - UK second option on the future trade relationship with the EU after Brexit |
| NCTS | New Computerised Transit Systme - not new but an electronic tracking system used by Customs authorities around the EU plus EFTA to control the movement of "controlled" goods within the EU. Term replaced by ETS - Electronic Transit System in 2016 |
| NCV | No commercial value |
| NDA | Non-Disclosure Agreement |
| Negotiated Rate | In the USA an agreed rate between an airline and a shipper which is not otherwise provided in the current air freight rate tariff. These rates became legal when aifreight was deregulated in Nov 1977 |
| NES (1) | National Export Systetm - UK electronic system for declaring exports into CHIEF (based on SAD) |
| NES (2) | Not Elsewhere Specified (USA - EAR term) |
| NETP | Non-Established Taxable Person |
| Nett Rate | Either the cost per unit of transporting a shipment or the lowest discounted rate a carrier is willing to offer a customer. The term can be used either way |
| Nett Weight | Weight of the goods only |
| NFAC | National Freight Advisory Committee (USA) |
| NFAU | National Frontier Approvals Unit (UKBF) |
| NGEA | National General Export Authorisation - abbreviation used in the EU to indicate national open licences for the export of controlled goods/technology, eg UK and OGEL. See also UGEA |
| NGTF | Negotiating Group on Trade Facilitation (WTO) |
| NIDAC | National Indigenous Drug & Alcohol Committee |
| NI | Northern Ireland |
| NILP | Non-Inventory Linked Ports |
| NIRU | National Imports Relief Unit - located in Enniskillen it is UK Customs office looking after duty relief procedures under the simplified authorisation |
| NLR (1) | No Licence Required - UK means goods not high technology (ie dual-use) or specially designed or modified for military purposes. |
| NLR (2) | No Licence Required - USA means that though the goods/technology is controlled no physical export license is required to export, often due to an exception or country of destination not deemed a risk for those particular items. |
| NMC | Non-Manipulation Certificate |
| NOM | Non-originating Material |
| Non-AG | Non-Agricultural products (WTO term) |
| NoTC | Nature of Transaction Code - used in Intrastat declarations to declare why goods physically moved to another member state of the EU |
| Notify Party | Additional party shown on an air waybill, bill of lading, etc normally to aid customs clearance or payment issues. This party will be contacted on arrival of the goods though they do not have to physically take the goods. |
| NOVA | Notification of Vehicle Arrivals (UK HMRC) |
| NP | Nuclear Non-proliferation concerns (see USA CCC (4)) |
| NPO | Non-Preference Origin |
| NS | National Security (USA EAR reason for control) |
| NSG | Nuclear Suppliers Group (EAR) |
| NTAS | National Temporary Admission Section - HMRC office in Salford UK |
| NTB | Non-Tariff Barrier |
| NTM | Non-Tariff Measure |
| NTR | Normal Trade Relations (see also PNTR) |
| N-UG | Non-Union Goods - new term introduced with the UCC in the EU (also see T1) |
| Nuisance Tariff | Tariff so low that it costs the government more to collect it than the revenue it generates. Sometimes, a tariff that does not have any protective effect some countries defend this as necessary in order to raise revenues |
O
| Term | Description |
|---|---|
| OBL | Ocean Bill of Lading |
| OCAC | Organisation of Central Asian Cooperation - composed of Kazahstan, Kyrgyszstan, Tajikstan, Uzbekistan and Russia |
| OCT | Overseas Countries & Territories |
| ODC | Other Duty Charges |
| ODR | Online Dispute Resolution |
| ODS | Ozone Depleting Substances |
| OECD | Organisation for Economic Cooperation and Development |
| OEE | Office of Export Enforcement (USA BIS) |
| OEM | Original Equipment Manufacturer |
| OFAC | Office of Foreign Assets Control (US Government) |
| OFSI | Office of Financial Sanctions Implementation |
| OG(I)L | Open General Import Licence - UK/EU licence which approves the import of all goods except those named in the appendices of the OGIL. Current version Issued May 2009 |
| OGD | Other Government Department(s) |
| OGEL | Open General Export Licence - a system of general approvals issued by the UK ECJU which permits the export of controlled goods named in the OGEL to named destinations without the requirement of an individual export licence. Companies must register for first time use of any OGEL via SPIRE |
| OGTCL | Open General Trade Control Licence |
| OIEL | Open Individual Export Licence |
| OIIL | Office of Intelligence and Investigative Liaison (USA CBP) |
| OIT | Office of Information & Technology (USA CBP) |
| OITCL | Open Individual Trade Control Licence |
| OJ | Official Journal |
| OLAF | European Anti- Fraud Office (its French name: Office de Lutte Anti-Fraude) |
| OMA | Orderly Marketing Arrangement |
| OMD | Organisation Mondiale des Douanes French name for the WCO |
| OMR | Outermost Regions of the EU |
| OMS | Other Member State (of the EU) |
| OoFE | Office of First Entry - related to ICS |
| OoSE | Office of Subsequent Entry - related to ICS |
| OPCW | Organisation for the Prohibition of Chemical Weapons |
| OPEC | Organisation of Petroleum Exporting Countries |
| OPR | EU Customs Procedure allowing goods to be exported outside the EU on a temporary basis for a process, eg repair, further manufacture, and then be returned to the EU without the requirement to pay customs duties on the value of the original export product |
| OSBP | One-Stop Border Post |
| OSCE | Organisation for Security and Co-operation in Europe |
| OSR | Onward Supply Relief (VAT can be passed to another Member State at import) also referred to as Regime 42 |
| OT | Office of International Trade (USA CBP) |
| OTD | Office of Training and Development (USA CBP) |
| OTDS | overall trade-distorting domestic support, eg Blue Box or Amber Box support |
| OTS | Overseas Trade Statistics |
| Term | Description |
|---|---|
| OBL | Ocean Bill of Lading |
| OCAC | Organisation of Central Asian Cooperation - composed of Kazahstan, Kyrgyszstan, Tajikstan, Uzbekistan and Russia |
| OCT | Overseas Countries & Territories |
| ODC | Other Duty Charges |
| ODR | Online Dispute Resolution |
| ODS | Ozone Depleting Substances |
| OECD | Organisation for Economic Cooperation and Development |
| OEE | Office of Export Enforcement (USA BIS) |
| OEM | Original Equipment Manufacturer |
| OFAC | Office of Foreign Assets Control (US Government) |
| OFSI | Office of Financial Sanctions Implementation |
| OG(I)L | Open General Import Licence - UK/EU licence which approves the import of all goods except those named in the appendices of the OGIL. Current version Issued May 2009 |
| OGD | Other Government Department(s) |
| OGEL | Open General Export Licence - a system of general approvals issued by the UK ECJU which permits the export of controlled goods named in the OGEL to named destinations without the requirement of an individual export licence. Companies must register for first time use of any OGEL via SPIRE |
| OGTCL | Open General Trade Control Licence |
| OIEL | Open Individual Export Licence |
| OIIL | Office of Intelligence and Investigative Liaison (USA CBP) |
| OIT | Office of Information & Technology (USA CBP) |
| OITCL | Open Individual Trade Control Licence |
| OJ | Official Journal |
| OLAF | European Anti- Fraud Office (its French name: Office de Lutte Anti-Fraude) |
| OMA | Orderly Marketing Arrangement |
| OMD | Organisation Mondiale des Douanes French name for the WCO |
| OMR | Outermost Regions of the EU |
| OMS | Other Member State (of the EU) |
| OoFE | Office of First Entry - related to ICS |
| OoSE | Office of Subsequent Entry - related to ICS |
| OPCW | Organisation for the Prohibition of Chemical Weapons |
| OPEC | Organisation of Petroleum Exporting Countries |
| OPR | EU Customs Procedure allowing goods to be exported outside the EU on a temporary basis for a process, eg repair, further manufacture, and then be returned to the EU without the requirement to pay customs duties on the value of the original export product |
| OSBP | One-Stop Border Post |
| OSCE | Organisation for Security and Co-operation in Europe |
| OSR | Onward Supply Relief (VAT can be passed to another Member State at import) also referred to as Regime 42 |
| OT | Office of International Trade (USA CBP) |
| OTD | Office of Training and Development (USA CBP) |
| OTDS | overall trade-distorting domestic support, eg Blue Box or Amber Box support |
| OTS | Overseas Trade Statistics |
P
| Term | Description |
|---|---|
| P2P | Permission to Proceed - Customs response instruction related to ECS and ICS |
| P/N | Promissory Note (payment term) |
| PACE | AEO equivalent customs compliance scheme in El Salvador |
| PACER | Pacific Agreement on Closer Economic Relations |
| PAFTA | Pan-Arab Free Trade Area |
| Pallet | A platform of standard dimensions on which goods are assembled and secured by nets and strags before being loaded as a unit onto transportation. |
| PAPD | Pre-Arrival/Pre-Departure Messaging System - the general term for the supply chain security messages being introduced around the world. EU versions are ICS and ECS |
| Paragraph 6 Systems | A “waiver†and pending amendment allowing generic medicines to be made under “compulsory licences†exclusively for export to countries that cannot produce the medicines themselves. The system deals with a problem identified in Paragraph 6 of the 2001 Doha Declaration on the TRIPS (intellectual property) Agreement and Public Health by removing a limit in the TRIPS Agreement’s Article 31(f) on the amount nations can export under a compulsory licence to countries needing the medicines. |
| Parallel imports | When a product made legally (i.e. not pirated) abroad is imported without the permission of the intellectual property right-holder (e.g. the trademark or patent owner). Some countries allow this, others do not. |
| Paris Convention | Treaty, administered by the World Intellectual Property Organization (WIPO), for the protection of industrial intellectual property, i.e. patents, utility models, industrial designs, etc. |
| PARN | Pre-Authenicated Release Note (EU NCTS) |
| PBN | Pre-Boarding Notification – GB/NI/ROI trade |
| PC | Partial Cumulation (Rules of preference origin) |
| PCA | Post Clearance Amendments |
| PCC | Processing under Customs Control - a Customs regime merged with IP under from 1st May 2016 under UCC changes |
| PCFC | Political Contributions, Fees and Commissions (ITAR) |
| PEE | Prior Export Equivalents (under EU Inward Processing) |
| PEM | Pan-Euro-Med Regional Convention |
| PGA | Partner Government Agencies |
| PIC | Partners in Compliance - part of the Canadan PIP security accredition scheme |
| PICTA | Pacific Island Countries Trade Agreement |
| PIP | Partners in Protection - Canada's AEO scheme accrediting safe and secure international traders. Also see AMPS, CSA, FAST and PIC |
| PIS | Contribution to Social Integration Programs (Customs duty) |
| PL | UK specific strategic goods category within the Military List. Indicates Paramilitary Use/ Design |
| PM | Political Military (USA ITAR) |
| PN (1) | Part Number |
| PN (2) | Promissory Note (payment term) |
| PNR | Passenger Name Record (see also API) |
| PNTR | Permanent Normal Trade Relations (see also NTR) |
| POA | Power of Attorney |
| POAO | Products of Animal Origin |
| POD (1) | Paid on Delivery (payment term) |
| POD (2) | Proof of Delivery |
| POD (3) | Period of Disposal - used with regard to Inward Processing Relief to establish the length of time a company may keep an item in the EU without having to account for customs duty |
| POIC | Overseas Private Investment Corporation |
| POP Convention | Stockholm Convention on Persistent Organic |
| Post Entry | Goods entered to customs after they ahve been exported or imported. Also refers to an amendment being made to an existing customs entry |
| Potential Debt | Customs duty (and VAT) suspended at import under a Special Procedure. Under UCC this requires a financial guarantee |
| POUS | Proof of Union Status (EU-UCC) see also T2F and T2L |
| PPI | Principal Party in Interest (USA) |
| PPP | Purchasing Power Parity |
| PRA | Paperwork Reduction Act (USA) |
| Pre-Entry | Relates to the requirement that goods must be declared to customs prior to export |
| PRODY | Average Productivity/ Incomer of countries exporting (see also EXPY) |
| PROFAC | Customs Facilitation Programme for Reliable Trade - equivalent AEO programme in Costa Rica |
| PRTR | Pollutant Release and Transfer Registry |
| PSA | Post Shipment Advices - CHIEF pre-notification required in certain instances under the UK electronic export declaration procedure (NES). Not to be confused with pre-departure messaging |
| PSCG | Private Sector Consultative Group (WCO) |
| PSI | Pre-Shipment Inspection |
| PSM | Profit Split Method - an international customs valuation term |
| PSR | Product Specific Rule (a qualification List Rule under FTA/PTA) |
| PTA | Preferential Trade Agreement/ Arrangements (Agreements) |
| PTC | Permanent Technical Committee (WCO) |
| PTS | Permission to Ship (CITEX approval for SIEL to EU countries) |
| PVA | Postponed VAT Accounting (for imports) |
| PVOC | Pre-Export Verification of Conformity |
| Term | Description |
|---|---|
| P2P | Permission to Proceed - Customs response instruction related to ECS and ICS |
| P/N | Promissory Note (payment term) |
| PACE | AEO equivalent customs compliance scheme in El Salvador |
| PACER | Pacific Agreement on Closer Economic Relations |
| PAFTA | Pan-Arab Free Trade Area |
| Pallet | A platform of standard dimensions on which goods are assembled and secured by nets and strags before being loaded as a unit onto transportation. |
| PAPD | Pre-Arrival/Pre-Departure Messaging System - the general term for the supply chain security messages being introduced around the world. EU versions are ICS and ECS |
| Paragraph 6 Systems | A “waiver†and pending amendment allowing generic medicines to be made under “compulsory licences†exclusively for export to countries that cannot produce the medicines themselves. The system deals with a problem identified in Paragraph 6 of the 2001 Doha Declaration on the TRIPS (intellectual property) Agreement and Public Health by removing a limit in the TRIPS Agreement’s Article 31(f) on the amount nations can export under a compulsory licence to countries needing the medicines. |
| Parallel imports | When a product made legally (i.e. not pirated) abroad is imported without the permission of the intellectual property right-holder (e.g. the trademark or patent owner). Some countries allow this, others do not. |
| Paris Convention | Treaty, administered by the World Intellectual Property Organization (WIPO), for the protection of industrial intellectual property, i.e. patents, utility models, industrial designs, etc. |
| PARN | Pre-Authenicated Release Note (EU NCTS) |
| PBN | Pre-Boarding Notification – GB/NI/ROI trade |
| PC | Partial Cumulation (Rules of preference origin) |
| PCA | Post Clearance Amendments |
| PCC | Processing under Customs Control - a Customs regime merged with IP under from 1st May 2016 under UCC changes |
| PCFC | Political Contributions, Fees and Commissions (ITAR) |
| PEE | Prior Export Equivalents (under EU Inward Processing) |
| PEM | Pan-Euro-Med Regional Convention |
| PGA | Partner Government Agencies |
| PIC | Partners in Compliance - part of the Canadan PIP security accredition scheme |
| PICTA | Pacific Island Countries Trade Agreement |
| PIP | Partners in Protection - Canada's AEO scheme accrediting safe and secure international traders. Also see AMPS, CSA, FAST and PIC |
| PIS | Contribution to Social Integration Programs (Customs duty) |
| PL | UK specific strategic goods category within the Military List. Indicates Paramilitary Use/ Design |
| PM | Political Military (USA ITAR) |
| PN (1) | Part Number |
| PN (2) | Promissory Note (payment term) |
| PNR | Passenger Name Record (see also API) |
| PNTR | Permanent Normal Trade Relations (see also NTR) |
| POA | Power of Attorney |
| POAO | Products of Animal Origin |
| POD (1) | Paid on Delivery (payment term) |
| POD (2) | Proof of Delivery |
| POD (3) | Period of Disposal - used with regard to Inward Processing Relief to establish the length of time a company may keep an item in the EU without having to account for customs duty |
| POIC | Overseas Private Investment Corporation |
| POP Convention | Stockholm Convention on Persistent Organic |
| Post Entry | Goods entered to customs after they ahve been exported or imported. Also refers to an amendment being made to an existing customs entry |
| Potential Debt | Customs duty (and VAT) suspended at import under a Special Procedure. Under UCC this requires a financial guarantee |
| POUS | Proof of Union Status (EU-UCC) see also T2F and T2L |
| PPI | Principal Party in Interest (USA) |
| PPP | Purchasing Power Parity |
| PRA | Paperwork Reduction Act (USA) |
| Pre-Entry | Relates to the requirement that goods must be declared to customs prior to export |
| PRODY | Average Productivity/ Incomer of countries exporting (see also EXPY) |
| PROFAC | Customs Facilitation Programme for Reliable Trade - equivalent AEO programme in Costa Rica |
| PRTR | Pollutant Release and Transfer Registry |
| PSA | Post Shipment Advices - CHIEF pre-notification required in certain instances under the UK electronic export declaration procedure (NES). Not to be confused with pre-departure messaging |
| PSCG | Private Sector Consultative Group (WCO) |
| PSI | Pre-Shipment Inspection |
| PSM | Profit Split Method - an international customs valuation term |
| PSR | Product Specific Rule (a qualification List Rule under FTA/PTA) |
| PTA | Preferential Trade Agreement/ Arrangements (Agreements) |
| PTC | Permanent Technical Committee (WCO) |
| PTS | Permission to Ship (CITEX approval for SIEL to EU countries) |
| PVA | Postponed VAT Accounting (for imports) |
| PVOC | Pre-Export Verification of Conformity |
Q
| Term | Description |
|---|---|
| QIZ | Qualified Industrial ZoneS - similar to free trade zones |
| QMV | Qualified Majority Voting |
| QRs | Quantitative restrictions specific limits on the quantity or value of goods that can be imported (or exported) during a specific time period. |
| Quad | Canada, EU, Japan and the United States. |
| Quota | Quantity limit (ceiling) levied on the import of certain goods; often controlled by import licence |
| Term | Description |
|---|---|
| QIZ | Qualified Industrial ZoneS - similar to free trade zones |
| QMV | Qualified Majority Voting |
| QRs | Quantitative restrictions specific limits on the quantity or value of goods that can be imported (or exported) during a specific time period. |
| Quad | Canada, EU, Japan and the United States. |
| Quota | Quantity limit (ceiling) levied on the import of certain goods; often controlled by import licence |
R
| Term | Description |
|---|---|
| RA (1) | Risk Analysis - part of the audit requirements for being granted AEO or similar supply chain security accreditation |
| RA (2) | Risk Assessment - another name for the part of the audit requirements for being granted AEO or similar supply chain security accreditation |
| RAR | Risk Assessment Report |
| Rating | Obtaining a formal statement from the ECO/BUS to say if your goods/technology is subject to export licensing controls. Obtain via SPIRE |
| RCA | Revealed Comparative Advantage |
| REACH | European Union regulation concerning the Registration, E valuation, Authorisation & restriction of CH emicals. |
| REFIT | Regulatory Fitness and Performance |
| REIO | Regional Economic Integration organisation (clause) |
| REV REC | Revenue Recognition |
| REX (1) | Rate of Exchange |
| REX (2) | Registered Export System - authorisation to make invoice declarations intially used to replace GSP Forms in the EU and now the Authorisation number for trade under preference between the UK and EU |
| RFQ | Request for Quotation |
| RFS | Road Feeder Service |
| RGF | Real Good Friends - 16 countries, the United States, countries from the European Union, Japan, Canada, Norway, Switzerland, Australia, New Zealand, Singapore, South Korea, Taipei, Pakistan, Mexico, Colombia, and Chile, call themselves the real good friends (RGF) of liberalisation of trade in services. |
| RGR | Returned Goods Relief (EU Customs procedures) |
| RID | Regulations Concerning the International Carriage of Dangerous Goods by Rail |
| RILO | Regional Intelligence Liaison Office (WCO) |
| RKC | Revised Kyoto Convention (on TF) |
| RMA | Returned Material Authorisation |
| RMF | Risk Management Framework - world-wide security checking requirements |
| ROE | Route of examination code (for customs entries) |
| RoHS | Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment |
| ROO | Rules of Origin |
| ROSA | Rules of Origin Self Assessment tool - introduced 2020 by the European Commission |
| ROU | Record of Understanding |
| RoW | Rest of the World |
| ROY | Rate of Yield - used to calculate the use of goods under customs regimes such as IPR or OPR |
| RPA | Reciprocal Preference Agreement |
| RPA | Rural Payments Agency: an Executive Agency of Defra and provides services such as rural payments, rural inspections and livestock tracing. |
| RPL | Replacement (USA EAR license exception) |
| RPM | Resale Price Method - an international customs valuation term |
| RPS | Restricted Party Screening |
| RS | Regional Stability concerns (see USA CCC (4)) |
| RTA | Reciprocal Trade Agreement |
| RTA | Regional Trade Agreement |
| RTA-IS | Regional Trade Agreement Information System |
| RTBH | Righ to be Heard |
| Rummage | The act of searching a vessel or aircraft thoroughly, it includes moving around turning over or looking through contents |
| RVC | Regional Value Content - qualifying criteria type under preference agreements |
| RWA | Return Without Action |
| Term | Description |
|---|---|
| RA (1) | Risk Analysis - part of the audit requirements for being granted AEO or similar supply chain security accreditation |
| RA (2) | Risk Assessment - another name for the part of the audit requirements for being granted AEO or similar supply chain security accreditation |
| RAR | Risk Assessment Report |
| Rating | Obtaining a formal statement from the ECO/BUS to say if your goods/technology is subject to export licensing controls. Obtain via SPIRE |
| RCA | Revealed Comparative Advantage |
| REACH | European Union regulation concerning the Registration, E valuation, Authorisation & restriction of CH emicals. |
| REFIT | Regulatory Fitness and Performance |
| REIO | Regional Economic Integration organisation (clause) |
| REV REC | Revenue Recognition |
| REX (1) | Rate of Exchange |
| REX (2) | Registered Export System - authorisation to make invoice declarations intially used to replace GSP Forms in the EU and now the Authorisation number for trade under preference between the UK and EU |
| RFQ | Request for Quotation |
| RFS | Road Feeder Service |
| RGF | Real Good Friends - 16 countries, the United States, countries from the European Union, Japan, Canada, Norway, Switzerland, Australia, New Zealand, Singapore, South Korea, Taipei, Pakistan, Mexico, Colombia, and Chile, call themselves the real good friends (RGF) of liberalisation of trade in services. |
| RGR | Returned Goods Relief (EU Customs procedures) |
| RID | Regulations Concerning the International Carriage of Dangerous Goods by Rail |
| RILO | Regional Intelligence Liaison Office (WCO) |
| RKC | Revised Kyoto Convention (on TF) |
| RMA | Returned Material Authorisation |
| RMF | Risk Management Framework - world-wide security checking requirements |
| ROE | Route of examination code (for customs entries) |
| RoHS | Restriction of the Use of Certain Hazardous Substances in Electrical and Electronic Equipment |
| ROO | Rules of Origin |
| ROSA | Rules of Origin Self Assessment tool - introduced 2020 by the European Commission |
| ROU | Record of Understanding |
| RoW | Rest of the World |
| ROY | Rate of Yield - used to calculate the use of goods under customs regimes such as IPR or OPR |
| RPA | Reciprocal Preference Agreement |
| RPA | Rural Payments Agency: an Executive Agency of Defra and provides services such as rural payments, rural inspections and livestock tracing. |
| RPL | Replacement (USA EAR license exception) |
| RPM | Resale Price Method - an international customs valuation term |
| RPS | Restricted Party Screening |
| RS | Regional Stability concerns (see USA CCC (4)) |
| RTA | Reciprocal Trade Agreement |
| RTA | Regional Trade Agreement |
| RTA-IS | Regional Trade Agreement Information System |
| RTBH | Righ to be Heard |
| Rummage | The act of searching a vessel or aircraft thoroughly, it includes moving around turning over or looking through contents |
| RVC | Regional Value Content - qualifying criteria type under preference agreements |
| RWA | Return Without Action |
S
| Term | Description |
|---|---|
| S&S | Safety and Security |
| SA | Self-Assessment (AEO) |
| SAA | EU bilateral Stabilisation and Association Agreements (SAAs) in place |
| SAARC | South Asian Association for Regional Corporation - comprised of Bangladesh, Bhuttan, India, Maldives, Nepal, Pakistan, Sri Lanka |
| SACU | South African Customs Union |
| SAD | Single Administrative Document - EU-wide customs document introduced in 1988. See also C88/NES |
| SADC | South African Development Community |
| SADH | SAD Harmonisation. A rationalising and standardisation procedure to ensure all EU countries use and complete the SAD Form in the same way. Completed 2008 |
| SAFE (1) | State Administration of Foreign Exchange (China) |
| SAFE (2) | Safe and Fast Environment - principle of supply chain security |
| SAFE Framework | WCO Standard to Secure and Facilitate Global Trade - from this the concept of AEO and secure supply chain is being adopted around the world |
| SAFE Ports Act | Security and Accountability for Every (SAFE) Port. USA introduced this Act in 2006 as part of their security initiative, it includes the requirement that every container is scanned before it leaves the export country if destined for the USA. |
| SALW | small arms and light weapons |
| SAOC | Customs System of Reliable Operators - Argentina scheme similar to AEO |
| SAOC | Customs System of Reliable Operators - the system of supply chain accredition used in Argentina |
| SAP | Not the accounting programme ... Single Electronic Access Point, a scheme by which HMRC and other government bodies (DEFRA, RPA, ECJU) can make information available to trade via a single access point |
| SAQ | Self Assessment Questionnaire - used when applying for AEO status |
| SAR | Special Administrative Region |
| SASP | Single Authorisation for Simplified Procedures |
| SBC | Standard Beneficiary Countries = main GSP Beneficiary countries under EU-GSP agreement |
| SCF | Supply Chain Finance |
| Schedule B | The shorter, concise list of commodity codes used on export declaration from the USA only first 4-digits correspond to HS codes |
| SCL | Special Comprehensive License (USA EAR) |
| SCM | Subsidies and Countervailing Measure Agreement (WTO) |
| SCO | Special Compliance Officer (USA ITAR) |
| SCOMET | Special Chemicals, Organisms, Materials, Equipment & Technology list - (India - dual-use controls) |
| SCR | Specific Commodity Rates |
| SCSS | Supply Chain Security Specialists |
| SD | Supplementary Declaration - official name of the Intrastat report stating the physical movement of goods |
| SDBA | Simplified Discharge by Anticipation - under EU IP duty relief scheme discharge to EnU |
| SDPA | Simplified Discharge Procedures: Aircraft |
| SDE | Supplementary Declaration - Export. Only needed if a simplified export declaration is made when goods are physically exported. A SDE gives full information |
| SDGT | Specially Designated Global Terrorist (on the USA Denied Party Lists) |
| SDI | Supplementary Declaration - official name of the Intrastat report stating the physical movement of goods |
| SDN | Specially Designated National (USA OFAC) |
| SDN | Specially Designated Nationals |
| SDNTK | Specially Designated Narcotics Trafficking Kingpin |
| SDP | Simplified Declaration Procedure |
| SDPA | Simplified Discharge Procedure Aircraft - applies to a discharge procedure under IP |
| SDS | Safety Data Sheets |
| SDT | Special and Differential Treatment special measures for developing countries within WTO agreements |
| SDW | Supplementary Declaration Warehouse |
| SEA | Single European Authorisation. Customs scheme approving traders to use Customs regimes in more than one member state of the EU. Not many companies approved. See SASP |
| SEC | Securities and Exchange Commission (USA) |
| SED | Shipper's Export Declaration - the USA export customs form |
| SEED | System for the Exchagne of Excise Data |
| SES (1) | Standard Exchange System - used in IPR and OPR when items are repaired by replacement |
| SES (2) | Secure Export Scheme - the AEO type security accreditation in New Zealand |
| SEZ | Special Economic Zone |
| SFD | Simplified Frontier Declaration (part of CFSP) |
| SFO | Serious Fraud Office |
| Shipper | The company who originates the requirement to move goods |
| Short Shipped | cargo landed that is less than the quantity which has been invoiced, valued or declared |
| SI | Statutory Instrument - UK official legislation alongside specific Acts of Parliament |
| SiA (1) | Simplified Authorisations - applying to use customs authorisation, eg IP, OPR at the time of import/export. Term replaced by ABD under UCC 2016 |
| SIA (2) | Sustainability Impact Assessment |
| SIDS | Small Island Developing States |
| SIEL | Standard Individual Export Licence (UK ECJU) - related to controlled goods |
| SIS | Schengen Information System |
| SIS II | Schengen Information System updated system went live in April 2013 |
| SITC | Standard International Trade Classification |
| SITCL | Standard Individual Trade Control Licence |
| SITPRO | Simplification of International Trade Procedures Board - worked on standardising international documents world-wide. Closed in the UK July 2010 |
| SIVA | Simplified Import VAT Accounting - works alongside the Deferment Account (see above). If an importer is SIVA approved then the supporting deferment bank guarantee just has to cover 2 months worth of duty spend - not duty and VAT. |
| SLA | Service Level Agreement |
| SLI | Shipper's Letter of Instruction |
| SMC | Service Management Centre (formerly EDCS) |
| SME (1) | Small & Medium Sized Enterprise |
| SME (2) | Significant Military Equipment (USA ITAR) |
| SNAP-R | Simplified Network Application Process Revised (EAR) |
| SOAC | Customs System of Reliable Operators - similar to AEO in Argentina |
| SOEs | State Owned Enterprises |
| SOLAS | International Convention for the Safety of Life at Sea |
| SOW | Statement of work |
| SP | Customs Special Procedures, eg IP, CW, TS, EnU, OP, TA |
| SP1 | UK Application form for End-Use (EnU) under UCC |
| SP2 | UK Application form for Cusoms Warehousing (CW) under UCC |
| SP3 | UK Application form for Inward Processing (IP) under UCC |
| SP4 | UK Application form for Outward Processing Relief (OPR) under UCC |
| SP5 | UK Application form for Temporary Admission (TA) under UCC |
| SP (1) | Specific Process (a qualification List Rule under FTA/PTA) |
| SP (2) | Special Provision (Preference origin qualifying rules) |
| SP (3) | Substantial Process (non-preference origin rule) |
| SP (4) | Special Procedures - part of the UCC covering customs procedures. There are 4 main types: Transit - Processing - Specific Use - Storage |
| SPARTECA | South Pacific Regional Trade and Economic Cooperation Agreement. Comprises Cook Islands, Fiji, Kiribati, Marshall Islands, Micronesia, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu. |
| SPIRE | Shared Primary Information Resource Environment - the UK ECJU electronic export licensing system. Completed September 2007 |
| SPOFF | Supervising office of customs |
| Spoke | The route used to service smaller distribution centres or customers from a central "Hub" distribution centre |
| SPS | The Agreement on the Application of Sanitary and Phytosanitary Measures |
| SS | Short Supply (EAR reason for control) |
| SSD | Security and Safety Document |
| SSG | Special Safeguards |
| SSN | Standard Shipping Note - not used very often now, it is a freight delivery note required at some ports or terminals for sea freight shipments. Being replaced by computerised shipments |
| SSTL | Safe & Secure Trade Lanes |
| STA | Bureau of Industry and Security (BIS) License Exception Strategic Trade Authorization in EAR. |
| STA | Strategic Trade Authorisation USA EAR License Exception |
| STC | Single Transport Contract |
| STD | Stamp Duty |
| STELA | System for Tracking Export License Applications (EAR) |
| STP | Secure Trade Partnership - the AEO type security accreditation in Singapore |
| Stripping | A term often used to denote the process for removing cargo from a container. |
| Stuffing | Denotes the process of loading cargo into a container. |
| STX | Sales Tax |
| SU | Stockist Undertaking - new export licence undertaking required by UK ECO when shipping to Stockists overseas (from 31st July 2012) |
| SW | Software |
| SWG | SAFE Working Group |
| SWL | Safe Working Load |
| Term | Description |
|---|---|
| S&S | Safety and Security |
| SA | Self-Assessment (AEO) |
| SAA | EU bilateral Stabilisation and Association Agreements (SAAs) in place |
| SAARC | South Asian Association for Regional Corporation - comprised of Bangladesh, Bhuttan, India, Maldives, Nepal, Pakistan, Sri Lanka |
| SACU | South African Customs Union |
| SAD | Single Administrative Document - EU-wide customs document introduced in 1988. See also C88/NES |
| SADC | South African Development Community |
| SADH | SAD Harmonisation. A rationalising and standardisation procedure to ensure all EU countries use and complete the SAD Form in the same way. Completed 2008 |
| SAFE (1) | State Administration of Foreign Exchange (China) |
| SAFE (2) | Safe and Fast Environment - principle of supply chain security |
| SAFE Framework | WCO Standard to Secure and Facilitate Global Trade - from this the concept of AEO and secure supply chain is being adopted around the world |
| SAFE Ports Act | Security and Accountability for Every (SAFE) Port. USA introduced this Act in 2006 as part of their security initiative, it includes the requirement that every container is scanned before it leaves the export country if destined for the USA. |
| SALW | small arms and light weapons |
| SAOC | Customs System of Reliable Operators - Argentina scheme similar to AEO |
| SAOC | Customs System of Reliable Operators - the system of supply chain accredition used in Argentina |
| SAP | Not the accounting programme ... Single Electronic Access Point, a scheme by which HMRC and other government bodies (DEFRA, RPA, ECJU) can make information available to trade via a single access point |
| SAQ | Self Assessment Questionnaire - used when applying for AEO status |
| SAR | Special Administrative Region |
| SASP | Single Authorisation for Simplified Procedures |
| SBC | Standard Beneficiary Countries = main GSP Beneficiary countries under EU-GSP agreement |
| SCF | Supply Chain Finance |
| Schedule B | The shorter, concise list of commodity codes used on export declaration from the USA only first 4-digits correspond to HS codes |
| SCL | Special Comprehensive License (USA EAR) |
| SCM | Subsidies and Countervailing Measure Agreement (WTO) |
| SCO | Special Compliance Officer (USA ITAR) |
| SCOMET | Special Chemicals, Organisms, Materials, Equipment & Technology list - (India - dual-use controls) |
| SCR | Specific Commodity Rates |
| SCSS | Supply Chain Security Specialists |
| SD | Supplementary Declaration - official name of the Intrastat report stating the physical movement of goods |
| SDBA | Simplified Discharge by Anticipation - under EU IP duty relief scheme discharge to EnU |
| SDPA | Simplified Discharge Procedures: Aircraft |
| SDE | Supplementary Declaration - Export. Only needed if a simplified export declaration is made when goods are physically exported. A SDE gives full information |
| SDGT | Specially Designated Global Terrorist (on the USA Denied Party Lists) |
| SDI | Supplementary Declaration - official name of the Intrastat report stating the physical movement of goods |
| SDN | Specially Designated National (USA OFAC) |
| SDN | Specially Designated Nationals |
| SDNTK | Specially Designated Narcotics Trafficking Kingpin |
| SDP | Simplified Declaration Procedure |
| SDPA | Simplified Discharge Procedure Aircraft - applies to a discharge procedure under IP |
| SDS | Safety Data Sheets |
| SDT | Special and Differential Treatment special measures for developing countries within WTO agreements |
| SDW | Supplementary Declaration Warehouse |
| SEA | Single European Authorisation. Customs scheme approving traders to use Customs regimes in more than one member state of the EU. Not many companies approved. See SASP |
| SEC | Securities and Exchange Commission (USA) |
| SED | Shipper's Export Declaration - the USA export customs form |
| SEED | System for the Exchagne of Excise Data |
| SES (1) | Standard Exchange System - used in IPR and OPR when items are repaired by replacement |
| SES (2) | Secure Export Scheme - the AEO type security accreditation in New Zealand |
| SEZ | Special Economic Zone |
| SFD | Simplified Frontier Declaration (part of CFSP) |
| SFO | Serious Fraud Office |
| Shipper | The company who originates the requirement to move goods |
| Short Shipped | cargo landed that is less than the quantity which has been invoiced, valued or declared |
| SI | Statutory Instrument - UK official legislation alongside specific Acts of Parliament |
| SiA (1) | Simplified Authorisations - applying to use customs authorisation, eg IP, OPR at the time of import/export. Term replaced by ABD under UCC 2016 |
| SIA (2) | Sustainability Impact Assessment |
| SIDS | Small Island Developing States |
| SIEL | Standard Individual Export Licence (UK ECJU) - related to controlled goods |
| SIS | Schengen Information System |
| SIS II | Schengen Information System updated system went live in April 2013 |
| SITC | Standard International Trade Classification |
| SITCL | Standard Individual Trade Control Licence |
| SITPRO | Simplification of International Trade Procedures Board - worked on standardising international documents world-wide. Closed in the UK July 2010 |
| SIVA | Simplified Import VAT Accounting - works alongside the Deferment Account (see above). If an importer is SIVA approved then the supporting deferment bank guarantee just has to cover 2 months worth of duty spend - not duty and VAT. |
| SLA | Service Level Agreement |
| SLI | Shipper's Letter of Instruction |
| SMC | Service Management Centre (formerly EDCS) |
| SME (1) | Small & Medium Sized Enterprise |
| SME (2) | Significant Military Equipment (USA ITAR) |
| SNAP-R | Simplified Network Application Process Revised (EAR) |
| SOAC | Customs System of Reliable Operators - similar to AEO in Argentina |
| SOEs | State Owned Enterprises |
| SOLAS | International Convention for the Safety of Life at Sea |
| SOW | Statement of work |
| SP | Customs Special Procedures, eg IP, CW, TS, EnU, OP, TA |
| SP1 | UK Application form for End-Use (EnU) under UCC |
| SP2 | UK Application form for Cusoms Warehousing (CW) under UCC |
| SP3 | UK Application form for Inward Processing (IP) under UCC |
| SP4 | UK Application form for Outward Processing Relief (OPR) under UCC |
| SP5 | UK Application form for Temporary Admission (TA) under UCC |
| SP (1) | Specific Process (a qualification List Rule under FTA/PTA) |
| SP (2) | Special Provision (Preference origin qualifying rules) |
| SP (3) | Substantial Process (non-preference origin rule) |
| SP (4) | Special Procedures - part of the UCC covering customs procedures. There are 4 main types: Transit - Processing - Specific Use - Storage |
| SPARTECA | South Pacific Regional Trade and Economic Cooperation Agreement. Comprises Cook Islands, Fiji, Kiribati, Marshall Islands, Micronesia, Nauru, New Zealand, Niue, Papua New Guinea, Samoa, Solomon Islands, Tonga, Tuvalu, Vanuatu. |
| SPIRE | Shared Primary Information Resource Environment - the UK ECJU electronic export licensing system. Completed September 2007 |
| SPOFF | Supervising office of customs |
| Spoke | The route used to service smaller distribution centres or customers from a central "Hub" distribution centre |
| SPS | The Agreement on the Application of Sanitary and Phytosanitary Measures |
| SS | Short Supply (EAR reason for control) |
| SSD | Security and Safety Document |
| SSG | Special Safeguards |
| SSN | Standard Shipping Note - not used very often now, it is a freight delivery note required at some ports or terminals for sea freight shipments. Being replaced by computerised shipments |
| SSTL | Safe & Secure Trade Lanes |
| STA | Bureau of Industry and Security (BIS) License Exception Strategic Trade Authorization in EAR. |
| STA | Strategic Trade Authorisation USA EAR License Exception |
| STC | Single Transport Contract |
| STD | Stamp Duty |
| STELA | System for Tracking Export License Applications (EAR) |
| STP | Secure Trade Partnership - the AEO type security accreditation in Singapore |
| Stripping | A term often used to denote the process for removing cargo from a container. |
| Stuffing | Denotes the process of loading cargo into a container. |
| STX | Sales Tax |
| SU | Stockist Undertaking - new export licence undertaking required by UK ECO when shipping to Stockists overseas (from 31st July 2012) |
| SW | Software |
| SWG | SAFE Working Group |
| SWL | Safe Working Load |
T
| Term | Description |
|---|---|
| T1 | EU Customs status of goods which is used to decide if they have to be presented to customs authorities when moving to another member state. Transit Status 1 indicates that the goods are not in free circulation (non-Union Goods - nUG) and therefore do have to be moved with customs forms. (see NCTS/ETS and "free circulation goods") |
| T2 | EU Customs status of goods which is used to decide if they have to be presented to customs authorities when moving to another member state. Transit Status 2 indicates that the goods ARE in free circulation (Union Goods - UG) and can be shipped around the EU without customs forms. (see Intrastat and "free circulation goods") |
| T2F | Document raised by proof that the goods are in free circulation is needed, eg when moving goods to a Special Territory of the EU (see POUS for UCC term) |
| T2L | Document raised by proof that the goods are in free circulation is needed, eg when moving goods being shipped with mixed origin cargo, eg loaded in Greece on a ship that arrived from North Africa (see POUS for UCC term) |
| TA (1) | Temporary Admission - a customs procedure allowing the temporary import of goods under certain conditions and customs controls |
| TA (2) | Transitional Acts - part of the EU UCC |
| TAA | Technical Assistant Agreement (USA - ITAR) |
| TACT | The Air Cargo Tariff |
| TAD | Transit Accompanying Document |
| Tare | Actual weight of the packaging/ container without goods. Commonly seen on the back of vehicles ie unloaded weight |
| TARIC | The EU's system of identifying and controlling goods for customs control purposes by the use of commodity code number. TARIC stands for Tarif Integre des Communautes Europeanes |
| Tariff | A document setting forth applicable rules, rates, charges, regulations - used by freight companies and customs authorities |
| Tariff Number | Also known as a commodity code. A series of numbers describing the type of goods for customs purposes. Based on the Harmonised System |
| tariffication | Procedures relating to the agricultural market-access provision in which all non-tariff measures are converted into tariffs. |
| TARP | Trade in Animals and Related Products regulations |
| TAXUD | Directorate General for Taxation and Customs Union |
| TBT | Agreement on Technical Barriers to Trade |
| TCA | Trade Cooperation Agreement between the EU and UK |
| TCCV | Technical Committee on Customs Valuation |
| TCMP | Trade Compliance Measurement Program (US Customs) |
| TCP | Technology Control Plan (USA - ITAR) |
| TCRO | Technical Committee on Rules of Origin (WCO) |
| TCS | Tariff Classification Service (UK) |
| TCTA | UK Taxation (Cross-border Trade) Act 2018 replaced the UCC in GB from January 2021 |
| TD | Technical Data |
| TDCA | Trade, Development and Cooperation Agreement |
| TEC | Transatlantic Economic Council |
| TESCM | Tax-Effective Supply Chain Management |
| TF | Trade Facilitation (WTO/WCO) |
| TFA | Trade Facilitation Action Plan |
| TFE | Trader Front End (CHIEF UK) |
| TFE | Trader Front End - method of declarations under ICS |
| TFEU | Treaty on the Functioning of the European Union 2009 |
| TGP | OECD Transfer Pricing Guidelines (TPG) for Tax Administration |
| TGS | Tax on the Circulation of Goods and Services (Customs duty) |
| TH | Tariff Heading (term used in preference agreements = 1st 4-digits of HS Code) |
| TH | Tariff Headings |
| THC | Terminal Handling Charges |
| The "Schedule" | Another name for the section of the tariff listing commodity code numbers |
| TIB | Temporary Import Bond |
| TIC | Taxation Information and Communication: provides EU Member State information on invoicing rules, VAT refunds and the standard VAT rate |
| TIEC | Tax Information Exchange Method |
| TIFA | Taiwan-US Trade and Investment Framework Agreement |
| TIFA | Trade and Investment Framework Agreement |
| TIG | Tax on Industrialised Goods |
| TIIN | Tax Information and Impact Note |
| TIN | TINs (Tax Identification Numbers) are used by EU countries to identify taxpayers |
| TIN | Trader Identification Number |
| TIR | Transport Internationale Routes - road transport under customs control; sealed on departure to be opened only at destination |
| TIR-EPD | Transports Internationaux Routiers, Electronic Pre-Declaration |
| TIS | Technical Interface Specification |
| TiSA | Trade in Services Agreement being negotiated between the EU and China |
| TL | Tariff Line |
| TLA | Three Letter Acronym - especially for those people fed up with them! |
| TM | Tariff Measures |
| TMP | Temporary (USA EAR license exception) |
| TNMM | Transactional Net Margin Method - an international customs valuation term |
| TORO | Transfer of the rights and obligations used within the EU for transferring responsibilities of a customs regime to another trader |
| TP | Transfer Pricing - an international customs valuation term |
| TPA | Transfer Price Agreement |
| TPP | Trans-Pacific Partnership - also known as the Trans-Pacific Stretegic Economic Partnership Agreement. A USA mulitateral free trade agreement. The parties involved are, besides Australia, Brunei, Chile, New Zealand, Singapore, Peru, the United States and Vietnam (since March 2010) as well as Malaysia (since October 2010). |
| TPRM | Trade Policy Review Mechanism |
| TR | Russian Technical Regulations |
| TR | Technical Regulations |
| TRACES | Trade Control and Export System (EU). |
| TRAINS | United Nations Conference on Trade and Development's Trade Analysis and Information System |
| Transitional Period | Period of time 1-01-2020 until 31-12-2020 when UK has left the EU but remains under the rules and legislation of the Customs Union and Single Market |
| TRC | Telecommunications Regulatory Commission |
| TRIAD | International trade term describing the 3 big trading markets of EU, USA and Japan |
| TRIMS | Trade Related Investment Measures |
| TRIPS | Trade Related Intellectual Property Rights |
| TRIPS | Trade-Related Aspects of Intellectual Property Rights |
| TRQ | Tariff Rate Quota (see also TQ) |
| TRS | Time Release Study (WCO Tool) |
| TS (1) | Temporary Storage |
| TS (2) | Trader Scheme - used to identify non-risk goods entering NI |
| TSAD | Transit Security Accompanying Document |
| TSP | Transitional Simplified Procedures - system of easements for imports from EU to the UK introduced in 2019 but cancelled in February 2020 |
| TSPA | Technology and Software Publicly Available |
| TSR | Technology and Software Restricted (EAR license exception) |
| TSS | Trade Support Service between GB and NI |
| TSU | Technology and Software Unrestricted (EAR license exception) |
| TSU | Trade Statistics unit of HMRC |
| TTCP | Technology Transfer Control Plan (USA - ITAR) |
| TTIP | Transatlantic Trade & Investment Partnership - USA/EU FTA |
| TTIP | Transatlantic Trade and Investment Partnership Trade Agreement under negotiation between EU and the USA |
| TURN | Trader's Unique Reference Number - used in the UK to identify exporters and importers for customs purposes. Replaced in July 2009 by the EORI an EU wide registration system |
| TVA | Taxe a la valeur ajoutee (French VAT) |
| TWEA | Trading with the Enemy Act (USA) |
| Term | Description |
|---|---|
| T1 | EU Customs status of goods which is used to decide if they have to be presented to customs authorities when moving to another member state. Transit Status 1 indicates that the goods are not in free circulation (non-Union Goods - nUG) and therefore do have to be moved with customs forms. (see NCTS/ETS and "free circulation goods") |
| T2 | EU Customs status of goods which is used to decide if they have to be presented to customs authorities when moving to another member state. Transit Status 2 indicates that the goods ARE in free circulation (Union Goods - UG) and can be shipped around the EU without customs forms. (see Intrastat and "free circulation goods") |
| T2F | Document raised by proof that the goods are in free circulation is needed, eg when moving goods to a Special Territory of the EU (see POUS for UCC term) |
| T2L | Document raised by proof that the goods are in free circulation is needed, eg when moving goods being shipped with mixed origin cargo, eg loaded in Greece on a ship that arrived from North Africa (see POUS for UCC term) |
| TA (1) | Temporary Admission - a customs procedure allowing the temporary import of goods under certain conditions and customs controls |
| TA (2) | Transitional Acts - part of the EU UCC |
| TAA | Technical Assistant Agreement (USA - ITAR) |
| TACT | The Air Cargo Tariff |
| TAD | Transit Accompanying Document |
| Tare | Actual weight of the packaging/ container without goods. Commonly seen on the back of vehicles ie unloaded weight |
| TARIC | The EU's system of identifying and controlling goods for customs control purposes by the use of commodity code number. TARIC stands for Tarif Integre des Communautes Europeanes |
| Tariff | A document setting forth applicable rules, rates, charges, regulations - used by freight companies and customs authorities |
| Tariff Number | Also known as a commodity code. A series of numbers describing the type of goods for customs purposes. Based on the Harmonised System |
| tariffication | Procedures relating to the agricultural market-access provision in which all non-tariff measures are converted into tariffs. |
| TARP | Trade in Animals and Related Products regulations |
| TAXUD | Directorate General for Taxation and Customs Union |
| TBT | Agreement on Technical Barriers to Trade |
| TCA | Trade Cooperation Agreement between the EU and UK |
| TCCV | Technical Committee on Customs Valuation |
| TCMP | Trade Compliance Measurement Program (US Customs) |
| TCP | Technology Control Plan (USA - ITAR) |
| TCRO | Technical Committee on Rules of Origin (WCO) |
| TCS | Tariff Classification Service (UK) |
| TCTA | UK Taxation (Cross-border Trade) Act 2018 replaced the UCC in GB from January 2021 |
| TD | Technical Data |
| TDCA | Trade, Development and Cooperation Agreement |
| TEC | Transatlantic Economic Council |
| TESCM | Tax-Effective Supply Chain Management |
| TF | Trade Facilitation (WTO/WCO) |
| TFA | Trade Facilitation Action Plan |
| TFE | Trader Front End (CHIEF UK) |
| TFE | Trader Front End - method of declarations under ICS |
| TFEU | Treaty on the Functioning of the European Union 2009 |
| TGP | OECD Transfer Pricing Guidelines (TPG) for Tax Administration |
| TGS | Tax on the Circulation of Goods and Services (Customs duty) |
| TH | Tariff Heading (term used in preference agreements = 1st 4-digits of HS Code) |
| TH | Tariff Headings |
| THC | Terminal Handling Charges |
| The "Schedule" | Another name for the section of the tariff listing commodity code numbers |
| TIB | Temporary Import Bond |
| TIC | Taxation Information and Communication: provides EU Member State information on invoicing rules, VAT refunds and the standard VAT rate |
| TIEC | Tax Information Exchange Method |
| TIFA | Taiwan-US Trade and Investment Framework Agreement |
| TIFA | Trade and Investment Framework Agreement |
| TIG | Tax on Industrialised Goods |
| TIIN | Tax Information and Impact Note |
| TIN | TINs (Tax Identification Numbers) are used by EU countries to identify taxpayers |
| TIN | Trader Identification Number |
| TIR | Transport Internationale Routes - road transport under customs control; sealed on departure to be opened only at destination |
| TIR-EPD | Transports Internationaux Routiers, Electronic Pre-Declaration |
| TIS | Technical Interface Specification |
| TiSA | Trade in Services Agreement being negotiated between the EU and China |
| TL | Tariff Line |
| TLA | Three Letter Acronym - especially for those people fed up with them! |
| TM | Tariff Measures |
| TMP | Temporary (USA EAR license exception) |
| TNMM | Transactional Net Margin Method - an international customs valuation term |
| TORO | Transfer of the rights and obligations used within the EU for transferring responsibilities of a customs regime to another trader |
| TP | Transfer Pricing - an international customs valuation term |
| TPA | Transfer Price Agreement |
| TPP | Trans-Pacific Partnership - also known as the Trans-Pacific Stretegic Economic Partnership Agreement. A USA mulitateral free trade agreement. The parties involved are, besides Australia, Brunei, Chile, New Zealand, Singapore, Peru, the United States and Vietnam (since March 2010) as well as Malaysia (since October 2010). |
| TPRM | Trade Policy Review Mechanism |
| TR | Russian Technical Regulations |
| TR | Technical Regulations |
| TRACES | Trade Control and Export System (EU). |
| TRAINS | United Nations Conference on Trade and Development's Trade Analysis and Information System |
| Transitional Period | Period of time 1-01-2020 until 31-12-2020 when UK has left the EU but remains under the rules and legislation of the Customs Union and Single Market |
| TRC | Telecommunications Regulatory Commission |
| TRIAD | International trade term describing the 3 big trading markets of EU, USA and Japan |
| TRIMS | Trade Related Investment Measures |
| TRIPS | Trade Related Intellectual Property Rights |
| TRIPS | Trade-Related Aspects of Intellectual Property Rights |
| TRQ | Tariff Rate Quota (see also TQ) |
| TRS | Time Release Study (WCO Tool) |
| TS (1) | Temporary Storage |
| TS (2) | Trader Scheme - used to identify non-risk goods entering NI |
| TSAD | Transit Security Accompanying Document |
| TSP | Transitional Simplified Procedures - system of easements for imports from EU to the UK introduced in 2019 but cancelled in February 2020 |
| TSPA | Technology and Software Publicly Available |
| TSR | Technology and Software Restricted (EAR license exception) |
| TSS | Trade Support Service between GB and NI |
| TSU | Technology and Software Unrestricted (EAR license exception) |
| TSU | Trade Statistics unit of HMRC |
| TTCP | Technology Transfer Control Plan (USA - ITAR) |
| TTIP | Transatlantic Trade & Investment Partnership - USA/EU FTA |
| TTIP | Transatlantic Trade and Investment Partnership Trade Agreement under negotiation between EU and the USA |
| TURN | Trader's Unique Reference Number - used in the UK to identify exporters and importers for customs purposes. Replaced in July 2009 by the EORI an EU wide registration system |
| TVA | Taxe a la valeur ajoutee (French VAT) |
| TWEA | Trading with the Enemy Act (USA) |
U
| Term | Description |
|---|---|
| U110 | UK import preferece claim based on exporter origin statement on import paperwork |
| U111 | UK import preference claim based on annual exporter origin statement on letterhead listing goods |
| U112 | UK import preferecne claim based on importer's knowledge |
| U116 | EU import preference claim based on exporter origin statement on import paperwork |
| U117 | EU import preference claim based on annual exporter origin statement on letterhead listing goods |
| U117 | EU import preferecne claim based on importer's knowledge |
| UAC- OEA | Certified Customs User -the Peru equivalent of AEO |
| UCAV | Unmanned Combat Aerial Vehicle |
| UCC | Union Customs Code - the newly issued amendment to the EU Customs Code published (recast) in March 2012 comes into force in EU 1 May 2016. Formerly known as the Modernised Customs Code |
| UCP600 | Current version of the Uniform Customs and Practice guide for Documentary Letters of Credit. Replaced UCP500 in July 2007 |
| UCR | Unique Consignment Reference |
| UDHR | Universal Declaration of Human Rights |
| UEMOA | African Economic and Monetary Union |
| UFH | Usual Forms of Handling - used in conjunction with customs regimes such as IPR |
| UG | Union Goods - term introduced with the UCC. (see also T2) |
| UGEA | Union General Export Authorisations - introduced into the EU in 2011 as open general export approvals covering the shipment of dual-use goods and technology. Replaced the CGEA |
| UKBF | UK Border Force |
| UKCA | UK Conformity Assessed - replaces CE Marking in GB |
| UKEF | UK Export Finance organisation - replaced ECGD |
| UKGT | UK Global Tariff - new tariff schedule came into force on UK leavin the Transitional Period of the EU membership. It replaced TARIC on 1-02-2021 |
| UKTI | UK Trade & Investment - formerly a division of BIS aimed at promoting international trade, now merged within DIT |
| ULD | Unit Load Device |
| UMA | Arab Maghreb Union (Union du Maghreb Arabe, UMA) |
| UN | United Nations |
| UN-LOCODE | United Nations Code for Trade and Transport Locations |
| UN/ CEFACT | United Nations Centre for Trade Facilitation and Electronic Business |
| UNCTAD | United National Conference for Trade and Development |
| UNDG | United Nations Dangerous Goods List |
| UNDP | United Nations Development Programme |
| UNECE | United National Economic Committee for Europe |
| UNFCC | UN Framework Convention on Climate Change |
| Unit Load | A number of pieces of freight or cargo in a single box, container or pallet suitable for transporting as a single unit. Could also be a single large item packaged for transporting, stacking or storage. |
| UNODC | United Nations Office on Drugs and Crime |
| UNSPSC | United Nations Standard Products and Services Code |
| UNTDED | UN Trade Data Elements Directory |
| UoE | Unit of Expertise |
| UPOV | International Union for the Protection of New Varieties of Plants (Union internationale pour la protection des obtentions végétales) |
| UPS | Universal Product Code |
| URAA | Uruguay Round Agreements Act |
| URC522 | Uniform Rules for Collections under bills of exchange |
| USBP | USA Border Patrol |
| USCIB | United States Council for International Business |
| USG | United StatesGovernment |
| USITC | US International Trade Commission administers the import commodity codes |
| USML | United States Munitions List (ITAR) |
| USPL | United States Person Libya (USA EAR license exception) |
| USPPI | United States Principal Party in Interest (USA FTR) |
| USTR | USTtrade Representative |
| UV | Unit Value |
| Term | Description |
|---|---|
| U110 | UK import preferece claim based on exporter origin statement on import paperwork |
| U111 | UK import preference claim based on annual exporter origin statement on letterhead listing goods |
| U112 | UK import preferecne claim based on importer's knowledge |
| U116 | EU import preference claim based on exporter origin statement on import paperwork |
| U117 | EU import preference claim based on importers knowledge |
| U118 | EU import preference claim based on annual exporter origin statement on letterhead listing goods |
| UAC- OEA | Certified Customs User -the Peru equivalent of AEO |
| UCAV | Unmanned Combat Aerial Vehicle |
| UCC | Union Customs Code - the newly issued amendment to the EU Customs Code published (recast) in March 2012 comes into force in EU 1 May 2016. Formerly known as the Modernised Customs Code |
| UCP600 | Current version of the Uniform Customs and Practice guide for Documentary Letters of Credit. Replaced UCP500 in July 2007 |
| UCR | Unique Consignment Reference |
| UDHR | Universal Declaration of Human Rights |
| UEMOA | African Economic and Monetary Union |
| UFH | Usual Forms of Handling - used in conjunction with customs regimes such as IPR |
| UG | Union Goods - term introduced with the UCC. (see also T2) |
| UGEA | Union General Export Authorisations - introduced into the EU in 2011 as open general export approvals covering the shipment of dual-use goods and technology. Replaced the CGEA |
| UKBF | UK Border Force |
| UKCA | UK Conformity Assessed - replaces CE Marking in GB |
| UKEF | UK Export Finance organisation - replaced ECGD |
| UKGT | UK Global Tariff - new tariff schedule came into force on UK leavin the Transitional Period of the EU membership. It replaced TARIC on 1-02-2021 |
| UKTI | UK Trade & Investment - formerly a division of BIS aimed at promoting international trade, now merged within DIT |
| ULD | Unit Load Device |
| UMA | Arab Maghreb Union (Union du Maghreb Arabe, UMA) |
| UN | United Nations |
| UN-LOCODE | United Nations Code for Trade and Transport Locations |
| UN/ CEFACT | United Nations Centre for Trade Facilitation and Electronic Business |
| UNCTAD | United National Conference for Trade and Development |
| UNDG | United Nations Dangerous Goods List |
| UNDP | United Nations Development Programme |
| UNECE | United National Economic Committee for Europe |
| UNFCC | UN Framework Convention on Climate Change |
| Unit Load | A number of pieces of freight or cargo in a single box, container or pallet suitable for transporting as a single unit. Could also be a single large item packaged for transporting, stacking or storage. |
| UNODC | United Nations Office on Drugs and Crime |
| UNSPSC | United Nations Standard Products and Services Code |
| UNTDED | UN Trade Data Elements Directory |
| UoE | Unit of Expertise |
| UPOV | International Union for the Protection of New Varieties of Plants (Union internationale pour la protection des obtentions végétales) |
| UPS | Universal Product Code |
| URAA | Uruguay Round Agreements Act |
| URC522 | Uniform Rules for Collections under bills of exchange |
| USBP | USA Border Patrol |
| USCIB | United States Council for International Business |
| USG | United StatesGovernment |
| USITC | US International Trade Commission administers the import commodity codes |
| USML | United States Munitions List (ITAR) |
| USPL | United States Person Libya (USA EAR license exception) |
| USPPI | United States Principal Party in Interest (USA FTR) |
| USTR | USTtrade Representative |
| UV | Unit Value |
V
| Term | Description |
|---|---|
| VA | Value Added (a qualification List Rule under FTA/PTA) |
| VAT | Value Added Tax |
| VATE | VAT exemption (new CDS code) |
| VAT Exempt | Sales for which VAT doesn't apply. If these are the only sales your business makes, your business is also exempt from VAT registraion. Exempt is not the same as zero-rated |
| VATZ | VAT zero-rated (new CDS code) |
| VD | Voluntary Disclosure |
| VER | Voluntary Export Restraint |
| VEU | Validated End User (USA EAR) |
| VFCC | Value for Currency Conversion |
| VGDC | Vietnam General Department of Customs |
| VIES | VAT Information Exchange System (EU system for checking VAT Numbers) |
| VM | Valuation Method |
| VMUO | Value of Materials of Undetermined Origin |
| VNM | Value of Non-Originating Material |
| Volumetric Weight | Freight calculated and charged on the size of the shipment when the actual weight does not adequately reflect the space the shipment requires. |
| VOM | Value of Originating Material |
| VRA | Voluntary Restraint Agreement |
| VVA | VAT Value Adjustment figure - relating to imports VAT is charged on inland storage and transport costs |
| Term | Description |
|---|---|
| VA | Value Added (a qualification List Rule under FTA/PTA) |
| VAT | Value Added Tax |
| VATE | VAT exemption (new CDS code) |
| VAT Exempt | Sales for which VAT doesn't apply. If these are the only sales your business makes, your business is also exempt from VAT registraion. Exempt is not the same as zero-rated |
| VATZ | VAT zero-rated (new CDS code) |
| VD | Voluntary Disclosure |
| VER | Voluntary Export Restraint |
| VEU | Validated End User (USA EAR) |
| VFCC | Value for Currency Conversion |
| VGDC | Vietnam General Department of Customs |
| VIES | VAT Information Exchange System (EU system for checking VAT Numbers) |
| VM | Valuation Method |
| VMUO | Value of Materials of Undetermined Origin |
| VNM | Value of Non-Originating Material |
| Volumetric Weight | Freight calculated and charged on the size of the shipment when the actual weight does not adequately reflect the space the shipment requires. |
| VOM | Value of Originating Material |
| VRA | Voluntary Restraint Agreement |
| VVA | VAT Value Adjustment figure - relating to imports VAT is charged on inland storage and transport costs |
W
| Term | Description |
|---|---|
| w/m | weight or measure |
| WA | Wassenaar Arrangement |
| Waasenaar Arrangement | Arrangement between countries to set the level of technology controlled under the dual-use regulations |
| WAHID | World Animal Health Information Database |
| WAML | Wassenaar Arrangement Munitions List |
| WB (1) | World Bank |
| WB (2) | Weight Breaks = weights at which discounted rates will apply to a shipment so that heavier or larger shipments are charged at a lower rate per kg (lb is USA) |
| WBGC | West Bank and Gaza Strip |
| WCF | World Chambers Federation |
| WCO | World Customs Organisation |
| WEF | World Economic Forum |
| WFOEs | Wholly Foreign Owned Enterprises |
| WHO | World Health Organisation |
| WIP | Work in Progress |
| WIPO | World Intellectual Property Organisation |
| WITA | Washington International Trade Association |
| WMD | Weapons of Mass Destruction |
| WME | Worlds Most Ethical companies |
| WMS | Warehouse Management System |
| WO | Wholly Originating or Wholly Obtained (Rule of Origin) |
| WO (1) | Wholly Obtained - qualifying criteria type under preference agreements: also used to establish non-preference origin |
| WO (2) | Wholly Originating (non-preference origin rule) |
| World Bank | International Bank for Reconstruction and Development also known as IBRD |
| WP (1) | Wholly Produced (Rule of Origin) |
| WP (2) | Working Programme - aprt of the EU implementation procedure for th UCC |
| WPM | Wood Packaging Material |
| WT (1) | Weight |
| WT (2) | Weighted TeraFLOPS (dual-use measure of computer performance) |
| WTA | World Trade Agenda |
| WTO | World Trade Organisation |
| Term | Description |
|---|---|
| w/m | weight or measure |
| WA | Wassenaar Arrangement |
| Waasenaar Arrangement | Arrangement between countries to set the level of technology controlled under the dual-use regulations |
| WAHID | World Animal Health Information Database |
| WAML | Wassenaar Arrangement Munitions List |
| WB (1) | World Bank |
| WB (2) | Weight Breaks = weights at which discounted rates will apply to a shipment so that heavier or larger shipments are charged at a lower rate per kg (lb is USA) |
| WBGC | West Bank and Gaza Strip |
| WCF | World Chambers Federation |
| WCO | World Customs Organisation |
| WEF | World Economic Forum |
| WFOEs | Wholly Foreign Owned Enterprises |
| WHO | World Health Organisation |
| WIP | Work in Progress |
| WIPO | World Intellectual Property Organisation |
| WITA | Washington International Trade Association |
| WMD | Weapons of Mass Destruction |
| WME | Worlds Most Ethical companies |
| WMS | Warehouse Management System |
| WO | Wholly Originating or Wholly Obtained (Rule of Origin) |
| WO (1) | Wholly Obtained - qualifying criteria type under preference agreements: also used to establish non-preference origin |
| WO (2) | Wholly Originating (non-preference origin rule) |
| World Bank | International Bank for Reconstruction and Development also known as IBRD |
| WP (1) | Wholly Produced (Rule of Origin) |
| WP (2) | Working Programme - aprt of the EU implementation procedure for th UCC |
| WPM | Wood Packaging Material |
| WT (1) | Weight |
| WT (2) | Weighted TeraFLOPS (dual-use measure of computer performance) |
| WTA | World Trade Agenda |
| WTO | World Trade Organisation |
X
| Term | Description |
|---|---|
| XI EORI | Northern Ireland companies EU EORI for customs purposes |
| XI VAT No | Northern Ireland companies VAT number for intra-EU trade |
| XP | High Performance Computer (USA EAR reason for control) |
| XPS | Express Parcel Service |
| XTN | External Transaction Number (USA FTR) |
| Term | Description |
|---|---|
| XI EORI | Northern Ireland companies EU EORI for customs purposes |
| XI VAT No | Northern Ireland companies VAT number for intra-EU trade |
| XP | High Performance Computer (USA EAR reason for control) |
| XPS | Express Parcel Service |
| XTN | External Transaction Number (USA FTR) |
Y
| Term | Description |
|---|---|
| YAF | Young Arbitrators Forum (ICC) |
| YAR | York Antwerp Rules 2004 - current rules cover General Average claims |
| YE | Year End |
| Term | Description |
|---|---|
| YAF | Young Arbitrators Forum (ICC) |
| YAR | York Antwerp Rules 2004 - current rules cover General Average claims |
| YE | Year End |
Z
| Term | Description |
|---|---|
| Zero-rated | The right to issue invoices without charging VAT - applicable to shipments exported from the EU |
| ZEUS | Zoll Einreihung Unterstatzung System (A German national system for issuing various certificates related to customs procedures, including Binding Tariff Information decisions) |
| ZPLA | Zolltechnische Prafungs- und Lehranstalt (Customs Technical Testing and Education Institute) |
| Term | Description |
|---|---|
| Zero-rated | The right to issue invoices without charging VAT - applicable to shipments exported from the EU |
| ZEUS | Zoll Einreihung Unterstatzung System (A German national system for issuing various certificates related to customs procedures, including Binding Tariff Information decisions) |
| ZPLA | Zolltechnische Prafungs- und Lehranstalt (Customs Technical Testing and Education Institute) |
© 2024
Strong & Herd LLP