BREXIT CUSTOMS GLOSSARY

AEO
Authorised Economic Operator

Article 50
Article 50 of the Treaty on European Union specifies the procedure of withdrawing from the European Union

Authorised Consignee/Consignor
HMRC ratified locations for the production of transit documents

Carrier
Generic term covering Shipping Lines, Ferry Operators & Hauliers

CDS
The Customs Declaration Service is HMRC’s new declaration platform

CFSP
Customs Freight Simplified Procedures

CHIEF
The Customs Handling of Import and Export Freight system currently processes declarations

Commodity Code
A series of numbers (10 for Import) (8 for Export) which classifies goods.  Find out more >>

CTC
Common Transit Convention is used to move goods cross border between EU member states under customs control

CSP
Community Systems Providers are commercial entities that interface with HMRC at borders and ports

Core Export Process
Refers to minimum requirements for the movement of goods from the UK to the EU

Core Import Process
Refers to minimum requirements for the movement of goods into the UK from the EU

CCG
A Customs Comprehensive Guarantee is used to cover multiple customs debts arising from customs procedures

Customs Intermediary
Freight Forwarders, Agents, Customs Brokers acting as a third party

Customs Union
The European Union Customs Union (EUCU) is a customs union which consists of all the member states of the European Union

Declarant
The person with responsibility for any Import

DEP
Designated Export Place

Duty deferment
Allows the payment of charges/taxes due to be deferred

EAD
Export Accompanying Document

EIDR
Entry in Declarant’s Records

EORI
An Economic Operators Registration and Identification number is a requirement for all businesses moving goods in and out of the UK.  Find out more >>

ENS (Import Safety and Security Declaration)
Entry Summary Declaration.  Required by hauliers / carriers when carrying goods into Ireland from Great Britain (GB).  As the carrier of goods, hauliers are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted for all goods on board.  This must be submitted by the haulier to Irish Customs, in advance of departure from GB.

EXS (Export Safety and Security Declaration)
Exit Summary Declaration.  Required by hauliers / carriers when carrying goods from Ireland to another EU Member State through Great Britain.  As the carrier of goods, hauliers are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted, to Irish Customs.  This must be submitted prior to export from Ireland.  This declaration is called an Exit Summary Declaration (EXS).

Exporter
The Exporter is the business responsible for exporting goods from the UK

GMR
Goods Movement Reference

GVMS
Goods Vehicle Movement Service – a UK Government IT platform for moving goods into or out of Northern Ireland and Great Britain (England, Scotland and Wales).

You will need to register if any goods you bring into or take from the UK is through a port using the Goods Vehicle Movement Service. Find out more >>

Haulier
The Haulier is the person transporting goods by road.

Import Declarations
A customs declaration is required for goods imported from Ireland to Great Britain.  The importer is responsible for ensuring that the declaration is completed.

Importer
The Importer is the business responsible for importing goods to the UK

INCOterms
Commercial terms that define the legal responsibilities on the buyer and seller of any goods.  Find out more >>

MRN

Movement Reference Number – The MRN number is the customs registration number that enables the customs authority to identify and process your shipment in the customs system

Postponed VAT Accounting
Businesses registered for VAT in the UK are able to account for VAT on their returns, instead of paying at border

PBN (Pre-Boarding Notification)
For all goods travelling from GB to Ireland using a RoRo ferry service (accompanied or unaccompanied), a Pre-Boarding Notification (PBN) must be submitted to Irish Customs.  This notification must be submitted in advance of the goods leaving GB.  The importer is responsible for ensuring that the PBN is submitted.  The PBN may be created on behalf of the importer by your haulier or freight forwarder.

Note: Vehicles will not be allowed to board in GB unless they have a valid PBN.

Temporary Storage model
This choice is not mandatory.

Transit Customs Declaration
Goods moving from Ireland through Great Britain (GB) to another European Union (EU) Member State (MS) or from another European Union (EU) Member State (MS) through Great Britain (GB) to Ireland require a transit declaration.  The driver must have a physical copy of the Transit Accompanying Document (TAD).  The TAD must contain the unique Master Reference Number (MRN) for that movement.

RO-RO
Roll on, roll off ferry services

S&S
Safety & Security Declaration

TAD
Transit Accompanying Document

TIN
Trailer Identification Number

VRN
Vehicle Registration Number