A paper document that goes with the shipment for excise taxation produced in the EMCS system.

These are extra duties imposed on imports from specific countries in addition to the normal or preferential customs duty. They can be introduced where the export price is below the normal value, so importing the goods can’t flood the market.

Authorised Economic Operator status is an internationally recognised quality mark that shows your business’ role in the international supply chain is secure and has customs control procedures that meet Authorised Economic Operator standards and criteria. Portico holds AEO status with HMRC.
 

A Binding Tariff Information (BTI) decision is a written tariff classification for goods from HMRC. It provides assurance that goods have the correct commodity code, and it is generally valid for 3 years.

Most consignments of animals, animal products and products of non-animal origin must come through a Border Control Post (BCP), previously known as a Border Inspection Post (BIP).  This includes from EU countries, following the departure of the UK from the EU. These rules apply to both commercial and personal traffic.

This certificate proves that your goods have been manufactured or processed in a particular country. A Certificate of Origin is usually required for overseas customs clearance and can determine the level of duties payable.

The document should include the name and address of the exporter, the manufacturer (if different), the importer and a description and origin of the goods.

The Customs Declaration Service is the replacement for the CHIEF (Customs Handling Imports and Export Freight) platform.  CDS is used for all import and export declarations.

A simplified import entry procedure used in the UK. Most traders use an intermediary such as Portico Logistics to deal with their declarations.

Have been replaced by Requested and Previous Procedure Codes - like CPCs, this determines the regime for the goods imported and exported.

All businesses within the UK, from sole traders upwards, need an EORI Number when importing or exporting any commercial cargo from or to the rest of the world. You can apply for one online.

Allows you to enter goods to a customs procedure without the need to provide a full customs entry at a later date.

This is a pre-arrival security and safety measure required by customs authorities to analyse potential risks associated with goods entering a country.

Excise Movement and Control System (EMCS) is a UK and EU-wide computer system that’s used to record duty suspended movements of excise goods taking place within the UK and the EU.

If you’re moving goods outside the UK, you’ll need to make an exit summary declaration if you’ve not fulfilled safety and security requirements with a customs export declaration.

Most goods being exported will be covered by an export declaration containing safety and security information, so an exit summary declaration is not a common requirement.

The UK has introduced a Goods Vehicle Movement Service (GVMS) to capture details of vehicles and the declarations for the goods using ro-ro services.

GVMS will enable hauliers, port operators and carriers to use a single reference for a vehicle or trailer to process it on arrival and departure at the port, so that on arrival in GB the majority of goods will flow without further intervention.

IPAFFS is the system for the pre-notification of the import of live animals, animal products and high risk food and feed not of animal origin into Great Britain.

A legal document that authorises a third party – often known as the ‘agent’ – to correspond with services on behalf of your business – known as the ‘principal’. The letter will specify the tasks the third party can handle for the principal.

This is the unique reference number generated when an export or import declaration is produced.

An electronic platform which is used for any goods travelling under Union Transit in the EU.

This determines the regime used for goods imported and exported.

An online platform used for the importation of animals, animal products, food and feed of non-animal origin and plants into the EU. It also handles the intra-EU trade and EU exports of animals and certain animal products.

A TAD or T1/T2, allows goods to travel in duty/VAT suspension until arrival at final destination.  For example, travelling through France and Spain with the final destination being Portugal. These are processed through NCTS5.