Glossary

Customs terms,
explained.

A plain-English reference for the acronyms and concepts that run global trade.

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A–Z of customs & trade

AEO (Authorised Economic Operator)

A trusted-trader status granted by customs that gives simplified procedures and faster clearance.

CDS (Customs Declaration Service)

The UK system, run by HMRC, used to submit import and export customs declarations.

Commodity / HS Code

A standardised number that classifies a product for customs, determining duty rates and controls.

Customs Value

The value of goods used to calculate duty and import VAT, usually based on the transaction price.

EORI Number

An Economic Operators Registration and Identification number required to trade goods with the EU and UK.

ENS (Entry Summary Declaration)

A pre-arrival safety and security declaration lodged before goods enter a customs territory.

ELO (Electronic Loading Order)

An electronic instruction submitted to port and terminal systems authorising the loading of goods.

ICS2 (Import Control System 2)

The EU advance cargo information system for safety and security screening of goods before arrival.

Incoterms

Standard trade terms (e.g. EXW, FOB, DDP) defining who is responsible for cost, risk, and customs at each stage.

Import VAT

Value-added tax charged on goods imported into a country, often reclaimable by VAT-registered businesses.

Landed Cost

The total cost of a product once it arrives, including price, freight, duty, tax, and handling.

Rules of Origin

Criteria that determine the economic nationality of goods, used to apply tariffs and trade agreements.

Tariff / Duty

A tax levied on imported goods, calculated from the commodity code and customs value.

Transit (T1 / T2)

A customs procedure allowing goods to move between points without duties being paid until the final destination.

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