International Glossary
Helping you understand international trade terms
International trade terms
| Term | Acronym | Description |
| Airway Bill | AWB | It is used for international shipping moved via airfreight and is a legal agreement enforceable by law. It is the contract of carriage between the shipper and the carrier, as well as serving as the receipt of the goods by an airline. |
| ATA Carnet | Allows for temporary export of goods for use as commercial samples, for trade fairs or exhibition of goods and professional equipment to countries that are part of the ATA Carnet system. | |
| Authorised Consignee | Transit simplification procedure. Approved to close transits once goods arrived at their premises rather than at an Office of Destination. | |
| Authorised Consignor | Transit simplification procedure. Approved to declare goods to depart from their premises under Transit rather than having to present at an Office of Departure. | |
| Authorised Economic Operator | AEO | Globally recognised quality mark that demonstrates a business’ role in international supply chain is secure and customs control procedures are efficient and compliant by meeting AEO standards and criteria. |
| Bill of Laden | BL | Is a contract between the shipper and the carrier, issued for receipt of the cargo, it states the intended routing and method for the shipment from origin to destination. The shipper must provide full and accurate description of the cargo to be stated on the BL. |
| C88 | The HMRC form identity number of the Single Administrative Document (SAD). | |
| Certificate of Origin | COO | A document that certifies that specific goods in an export consignment are wholly obtained, produced, manufactured or processed in a particular country. They are used by customs officials in the country of import to determine the rate of any duties. |
| ChamberCustoms | British Chamber of Commerce (BCC) Customs agency service operated by NEECC. | |
| Commodity Code | Identity number for | |
| Convention relative au contrat de transport international de marchandises par route | CMR | Translates as: Convention on the contract for the International carriage of goods by road.
Consignment note that acts as proof of the contract of carriage for goods exported from the UK |
| Customs Declaration Service | CDS | HMRC system being introduced to replace CHIEF. Currently used for GB-NI customs entries. |
| Customs Handling of Import and Export Freight | CHIEF | HMRC system for recording goods customs declarations by land, air and sea. Allows customs information to be submitted electronically. |
| Customs Procedure code | CPC | 7 digit code stated on all import and export entries to declare the reason for import or export of the cargo also dictate whether duties and taxes are to be paid, suspended or relieved. Some require authorisation by HMRC to use. |
| Customs Union | An agreement between two or more countries to not impose taxes or duty on imports from the other countries in the agreement | |
| Direct Representation | Representative makes entry in importer/exporters name on their behalf. | |
| Declaration Unique Consignment Number | DUCR | Are mandatory for all export declarations as they link the cargo to the declaration. Format: Year Country EORI-Unique Ref |
| Economic Operator Registration Identification | EORI | Required as an identification number for customs purposes for businesses wishing to trade globally. |
| Entry in Declarants Record | EIDR | Simplified import customs procedure. Record import entries in own records. |
| Entry Summary Declaration | ENS | It is the safety and security declaration for the cargo being shipped. Timescales for submission prior to the cargo being exported from GB depend on the transport modality. Responsibility for submission is the operator of the transport carrying the goods into the customs territory, exporters responsibility to provide the necessary details to complete the ENS. |
| European Economic Area | EEA | Includes all 27 EU countries as well as Iceland, Lichtenstein and Norway (it does not include Switzerland). |
| European Union | EU | From 01/01/2021 the EU comprises of 27 countries |
| EUR1 | Movement Certificate to gain preferential duty rates in selected countries | |
| Fiscal Representation | The establishment of a business or an agent on behalf of that business in a foreign country to manage VAT administration and economic activity in that country. | |
| Flexible Accounting System | FAS | Is an accounting system within CHIEF, for payment of VAT and duty charges on import consignments into the UK. |
| Free Trade Agreement | FTA | An agreement according to international law between at least two countries. The aim is to make trading between those countries easier by reducing restrictions on imports and exports between them. |
| Full Container Load | FCL | A container loaded with a consignment from a single shipper. |
| Goods Movement Reference | GMR | Generated by GVMS, required by carriers from hauliers. |
| Goods Movement Record | GMR | Created in the GVMS system to link references such as DUCRs, TAD MRNs, ENS ref and EORIs together. Each record contains details for a signle |
| Goods Vehicle Movement Service | GVMS | UK Border Control System introduced in January 2021 following Brexit for use by hauliers. |
| Great Britain & Northern Ireland | GB & NI | GB: England, Scotland & Wales – Goods can move between these three countries without any customs formalities.
NI: Northern Ireland – remains in the EU customs Union and requires different customs procedures to GB. |
| Gross Weight | Weight of cargo including packaging | |
| Groupage | Mode of transport via truck. Multiple consignments from different businesses that do not require a full trailer are consolidated into one load for. Allows delivery to multiple receivers. | |
| Harmonised System code | HS code | See Commodity Code |
| Incoterms | Internationally recognised trade terms, to ensure | |
| Indirect Representation | Representative makes entry in their own name and are jointly and severally liable with importer/exporter. | |
| Inventory linked | Port/warehouse systems are linked electronically to the HMRC CHIEF system and means goods can be cleared automatically following submission of customs declaration. | |
| Inward Processing | IP | A customs procedure that allows relief from customs duty and import VAT on goods that are imported with the sole purpose of being processed and then exported. |
| Less than Container Load | LCL | Mode of shipping via sea. Where smaller shipments from multiple exporters that do not require a full shipping container are consolidated into one container for multiple consignees. |
| Movement Reference Number | MRN | Created by HMRC CHIEF system on entry acceptance – required for RORO movements. |
| National Clearance Hub | NCH | Control customs at all ports and airports and handle all third country goods passing through the UK borders. Responsible for processing all import and export entries selected for further checks. |
| New Computerised Transit System | NCTS | System used for submitting, processing and controlling Transit and Transports Internationaux Routiers (TIR) declarations electronically. It is used by the UK and all EU member states and signatories of the Common Transit Convention. |
| National Export System | NES | Operates within CHIEF to allow export declarations to be made electronically. |
| Net weight | Weight of the cargo only – does not include any packaging | |
| Outward Processing | OP | A customs procedure that provides duty relief on goods that are re-imported following export for processing or repair. |
| Postponed VAT Accounting | PVA | HMRC option for management of VAT payments – account for import VAT on periodic VAT returns rather than pay at point of import into GB. |
| Non-negotiable (for AWB & BLs) | A type of document that does not allow ownership of goods to be passed from one party to another. The carrier is obliged to deliver the cargo to the consignee stated on the BL. | |
| Returned Goods Relief | RGR | Procedure for re-importing goods into the UK, to be eligible the goods must for comply with certain requirements and be returned to the UK within three years of being exported. |
| Roll On Roll Off | RoRo | Truck movement via ferry |
| Single Administrative Document | SAD | The name for the C88 form. It is the document that can be printed off once a customs entry has been submitted and accepted showing the full details of the entry. |
| T1 | **See Transit | |
| Transit | The movement of goods between two customs territories via another customs territory. The use of transit allows the goods to move under the temporary suspension of VAT and duty via the other customs territory. | |
| Transit Accompanying Document | TAD | Documentation for a Transit movement
Also known as a T1 routing. |
| Unique Consignment Number | UCN | Is used to control the release of goods from inventory linked ports |
| United Kingdom | UK | Constitutes of England, Northern Ireland, Scotland and Wales – customs regulations are not the same across all UK countries due to the Northern Ireland Protcol. |
| Waybill | Is evidence of a contract of carriage and receipt of cargo but does not act as a document of title affording ownership. |