Glossary
Find definitions for words and phrases used in customs, trade and goods movements.
A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
A
Additional procedure codes (APC)
An APC is a 3-digit code used to identify any supplementary conditions that apply to the intended use of the goods.
For example, if customs relief for both Customs Duty and Import VAT is being claimed, a separate APC will be needed for each of these conditions.
The Customs Declaration Service (CDS) allows up to 99 APCs to be used with a single 4-digit procedure code.
B
Buyer
The buyer is the last person or company that has bought or agreed to buy the goods before they arrive at their destination.
If the goods are not being imported due to a sale, you should provide information about who owns them instead.
See Buyer Name and Address for Imports (opens in a new tab).
C
Carrier
Carrier refers to a company or a person legally responsible for bringing the goods or who assumes responsibility for the transport of the goods into Northern Ireland.
In the case of movement of goods via RoRo unaccompanied (a trailer transported on a ferry), the ferry operator is the carrier.
In case of RoRo accompanied (a movement where a driver travels with their vehicle on a ferry or ship, driving it on and off under its own power), the road haulier operating the truck that will move by itself upon the arrival into Northern Ireland will be the carrier.
Commodity code (also known as tariff code)
A sequence of digits used to identify goods for customs purposes. When trading internationally, you will need to know the correct commodity code for your goods so you can fill out customs paperwork correctly. UK and European Union tariff codes are usually eight digits long for exports and ten digits (or sometimes more) for imports. Most tariff codes globally are based on the Harmonized System of classification, and are often referred to as Harmonized System, or H.S. codes. The harmonized system covers only the first six digits of codes.
Consignment
A consignment is an arrangement where goods are delivered from an exporter (the consignor/sender) to an overseas party (the consignee, importer or receiver) under a sales contract or a delivery/contract of carriage agreement.
Container
For entry summary declarations purposes, a container is a sealed, reusable, rigid unit of transport equipment designed to hold goods for intermodal transport, allowing them to be transferred between different modes (ship, rail, truck) without intermediate reloading.
For entry summary declarations where goods are transported in a registered shipping container, the container identification number must be of the format four letters followed by seven numbers (for example, ‘ZZZZ9999999’).
Controlled goods
Controlled goods are defined as those that are subject to special regulation, certification, licensing or other approvals. This includes not only HMRC customs-controlled goods, such as excise goods, but also goods that are subject to authorisations by any other government department.
Country of origin
Country of origin is the economic nationality of the goods being imported and exported (where they have been produced or manufactured). Goods whose production involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.
Customs declaration
A legal document that lists the details of goods that are being exported from or imported into the UK or EU.
Customs Warehousing (CW)
Customs warehouses are operated by warehouse keepers, who must be authorised by HMRC. Customs warehousing allows goods to be held duty and VAT free until they are released to free circulation.
See How to use a customs warehouse (opens in a new tab).
D
Dangerous Goods, (also hazardous goods)
Dangerous goods are cargoes that have the potential to cause harm, damage or loss of life if released. Dangerous goods are subject to strict requirements to ensure safe handling and transportation. Each mode of transport has specific procedures and regulations for dangerous goods, which are governed by international regulations.
Dangerous goods can include explosives, compressed gases, flammable liquids and solids, oxidising substances, toxic materials, radioactive substances, corrosive materials, as well as various miscellaneous articles, including lithium batteries and electronic devices containing lithium batteries.
Before making a declaration, traders are advised to check if their goods are associated with these commodities.
See Controlled goods (opens in a new tab).
See Moving controlled goods from Great Britain to Northern Ireland.
Declaration Unique Consignment Reference (DUCR)
A DUCR (also known as a UCR) is a reference allocated to a consignment of goods and recorded on the relevant customs declaration(s). The Unique Consignment Reference (UCR) is a reference number for customs use and may be required to be reported to customs at any point during a customs procedure. The UCR should be:
- applied to all international goods movements for which customs control is required
- used only as an access key for audit, consignment tracking and information, reconciliation purposes
- unique at both national and international level
- applied at consignment level
- issued as early as possible in the international transaction
A UCR binds information together all about a trade transaction, from initial order and consignment of goods by a supplier, to the movement of those goods and arrival at the border, through to their final delivery to the importer.
E
Economic Operators Registration and Identification (EORI) Number
An EORI number is a special reference number given to businesses or people who import or export goods.
Customs uses this number to keep track of shipments.
You need an EORI number to clear your goods through customs and to fill out the necessary forms when trading with other countries.
See Get an EORI number (opens in a new tab).
Entry in the Declarant’s Records (EIDR)
EIDR is a simplified customs authorisation that lets approved traders record essential import or export information in their commercial or electronic records instead of submitting a full customs declaration at the border.
After goods clearance, the entry in records is followed by a supplementary declaration.
See Making an import declaration in your records (opens in a new tab).
Entry Summary Declaration (ENS)
Before commercial goods arrive at a customs frontier, the haulier or carrier must lodge a safety and security declaration with customs at the first place of arrival within the customs territory to let customs authorities know which goods are being carried.
A safety and security declaration, known in the Trader Support Service as the entry summary declaration, is required for goods movements from Great Britain into Northern Ireland.
The entry summary declaration must be submitted prior to the goods entering Northern Ireland and is the responsibility of the person operating the means of transport on which the goods are brought into Northern Ireland. This person is commonly referred to as the carrier.
F
Free circulation
Goods in free circulation are those that have been cleared by customs authorities following the payment of any customs duties attached to them, and their documentation has been approved. Once the goods have been cleared, they can be sold and used by consumers in the arrival customs territory.
See Requested procedure 40: Release to free circulation (opens in a new tab).
G
Goods Domestic Status
Domestic status means goods are treated as fully belonging to a customs territory. All taxes and fees allowing their free circulation have been paid, so these goods can be moved, bought, or sold without further customs checks or payments.
For Northern Ireland movements, see Meaning of “domestic goods” (opens in a new tab).
H
Haulier
A haulier is a commercial transport company or a driver who physically moves goods by road or rail from point A to point B (usually between suppliers and large consumer outlets, factories, warehouses, or depots).
In customs, they are responsible for:
- submitting, or ensuring a forwarder submits, pre-arrival entry summary declarations for cargo
- registering with relevant IT systems, such as the UK Goods Vehicle Movement Service (GVMS), to link customs declarations to vehicles or trailers
- carrying and managing a Transit Accompanying Document (TAD) when transporting uncleared goods across multiple borders, ensuring cargo remains sealed until it reaches its final inland destination
- presenting vehicles, goods, and reference numbers to customs officials for inspection at ports, ferry terminals, and inland border facilities if required
I
International Maritime Organisation (IMO) number
The IMO number is a unique identification reference of 7 digits, prefixed by ‘IMO’ that is given to a vessel as a permanent number for identification purposes.
The IMO number is assigned by the International Maritime Organisation (IMO) to propelled, sea-going merchant ships of 100 gross tons (GT).
See IMO identification number schemes (opens in a new tab).
The IMO number remains unchanged throughout the vessel’s lifetime, even if the ship’s name, ownership, or flag state changes
See IMO Identification Numbers for Ships, Companies and Registered Owners (opens in a new tab).
Incoterms® 2020
International Commercial Terms, or Incoterms, are 11 rules, each represented by a 3-letter code, defined by the International Chamber of Commerce (ICC). They set out who is responsible for costs, risks, and tasks between buyers and sellers in global trade. Incoterms are used around the world, often included in contracts or sales agreements, and should appear on export invoices.
The latest version is Incoterms 2020; However, you might still come across terms from the earlier Incoterms 2010 in trade documents.
See How to use incoterms.
Internal Market Movement Information (IMMI)
This simplified dataset records eligible goods moving from Great Britain to Northern Ireland that are classified as ‘not at risk’ of entering the EU.
It replaces full customs declarations and ensures no customs duty is charged on these goods.
You may use this dataset only if the goods are eligible and your business is registered and approved under the UK Internal Market Scheme (UKIMS).
See Submitting the Internal Market Movement Information (opens in a new tab).
Inward Processing (IP)
Traders who are authorised to use inward processing to process or repair goods will not need to pay customs duty and import VAT on goods that are imported from outside the UK and then re-exported from the UK.
J
K
L
Local Reference Number (LRN)
The LRN is the declarant’s unique number for a consignment and cannot be duplicated. Each transit declaration requires a separate LRN.
M
N
NIDOM
The NIDOM code is a National Additional Information (AI) Statement code found in Data Element 2/2 on the Customs Declaration Service (CDS).
When traders use this code, they are officially stating that the goods were already in free circulation in Great Britain before being sent to Northern Ireland.
NIPRO
The NIPRO code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the goods are intended for ‘commercial processing’ on arrival to Northern Ireland and are not meeting the criteria for exemption under approved purposes. This code indicates that the goods are ‘at risk’. Therefore, the EU tariff is applicable.
NIQUO
The NIQUO code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the claim of a ‘Quota’ allowance to offset duties charged by a trade measure. This code indicates that the goods are ‘at risk’, Therefore, depending on the journey, the UK or EU tariff is applicable.
Traders usually use the NIQUO code in two main situations:
- when goods move from countries outside the UK to Northern Ireland, the NIQUO code is used to claim a UK tariff quota - this helps make sure these goods are not charged standard safeguard fees
- for goods moving from Great Britain to Northern Ireland that might enter the EU, such as steel, the NIQUO code is used - this lets these shipments count towards EU-UK quotas and helps avoid extra EU trade defence charges or duties
NIREM
The NIREM code is a National Additional Information (AI) Statement code in Data Element 2/2 on the Customs Declaration Service (CDS).
It is used to declare the goods are ‘not at risk’ since they are not moving further to an EU member state (for example Ireland) after their arrival to Northern Ireland and there is an UKIMS authorisation granted by HMRC supporting the statement. Therefore, the code offsets any applicable EU duty.
O
P
Passive means of transport
In reference to the entry summary declaration requirements for movements from Great Britain to Northern Ireland, the passive means of transport refers to a vehicle (for example, a lorry, truck or trailer) that is being transported onto an active means of transport (ship/ferry), rather than moving under its own power.
The term is used in combined transportation or where several means of transport are used.
For example, a lorry on a RoRo ferry:
- the lorry is the passive means of transport
- the RoRo ferry is the active means of transport
Place of acceptance
The place where the goods are accepted for the transportation by the haulier or handed over to the haulier (for example the trader’s premises from where goods are collected before they are loaded onto the means of transport).
Note: place of acceptance is only required on entry summary declarations for movements where type of movement is RoRo accompanied (the driver travels with their vehicle on a ferry or ship, driving it on and off under its own power).
Place of delivery
The place where the goods are delivered to or handed over to the recipient of the goods by the haulier.
Note: place of delivery is only required on entry summary declarations for movements of goods, where type of movement is RoRo accompanied (the driver travels with their vehicle on a ferry or ship, driving it on and off under its own power).
Preferential origin
Preferential origin is a tariff benefit (usually a lower or no import tax) given to goods that meet the conditions in the rules of origin of a trade deal.
The rules of origin explain how to decide if goods are completely made or mostly transformed in a specific country. This is their economic nationality.
If the goods’ economic nationality meets the conditions in the rules of origin, preferential origin can be given.
Pre-lodged declaration
A pre-lodged declaration refers to information submitted to customs prior to the goods' arrival at their destination. The documentation is completed before the vehicle transporting the goods checks in at the port of departure.
Procedure code
Procedure codes are standard 4-digit codes used on customs declarations to show why goods are being imported, exported, or moved across borders. These codes tell customs authorities how the shipment will be used, which affects how it is handled and how duties and taxes are set.
The first 2 digits show the requested procedure (how goods will be used), and the second 2 digits show the previous procedure (what happened with the goods before)
For example:
The procedure code 4071 tells customs that:
- the intention is to pay applicable duties, so the goods can be released and put into free circulation (40)
- the goods have been in a customs warehouse where duties have been suspended while they are stored there (71)
Q
R
Returned Goods Relief (RGR)
A relief from import duties that can be claimed when free circulating goods that were previously exported out of a customs territory are being reimported in an unaltered state. The goods must be reimported within 3 years of export, although an extension may be granted.
S
Seller
The Seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported other than in pursuit of a purchase, the details of the owner of the goods within the third country shall be provided.
See DE 3/24 Seller Name and Address (opens in a new tab).
T
Temporary Admission (TA)
TA is a special customs procedure that allows businesses and individuals to import goods into a country temporarily with total or partial relief from import duties and VAT.
This procedure is designed to facilitate international trade, cultural exchanges, and sports by ensuring that taxes are not permanently locked up on goods that will eventually leave the territory.
See Requested Procedure 53: Entry to Temporary Admission (opens in a new tab).
Trader Goods Profile (TGP)
TGP is a free online tool from HMRC that makes it easier for businesses to move goods from Great Britain to Northern Ireland. It helps by making the customs process simpler, especially for goods that are considered ‘not at risk’ of moving to the EU.
TGP is part of the Windsor Framework, which introduced simpler ways to trade. It works like an online notebook that helps you record and track the products the business often sends, so you do not have to enter the same information every time.
See Trader Goods Profile (opens in a new tab).