customs glossary


Introduction UKGT applies to any goods imported into the UK from countries which the UK does not have a Free Trade Agreement in place, and which are not covered by any other specific exemption i.e. a tariff suspension. UKGT is a new regime that has been developed to meet the needs of the UK economy, [...]

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UK Certificate of Origin

UK Certificate of Origin | CUSTOMS ACRONYMS & GLOSSARY

Introduction If you’re importing or exporting goods with a country that has a trade agreement with the UK, the goods are likely to have a reduced or nil rate of duty based on their origin.You’ll need to: prove to HMRC that you can claim preference for the goods you are importing give the person receiving [...]

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Binding Origin Information BOI

Binding Origin Information (BOI) | CUSTOMS ACRONYMS & GLOSSARY

Introduction If you are unsure about the origin of your goods or simply want legal certainty, you may apply for Binding Origin Information. Binding Origin Information relates to a written decision that certifies the origin of your goods. BOI decisions are binding on the holder and on the UK customs authorities. They are normally valid [...]

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Anti Dumping Duty ADD


Introduction Anti-dumping duty is an import duty charged in addition to normal Customs Duty and applies across the UK and the whole EU. It allows the UK and EU to take action against goods sold at less than their normal value, defined as the price for ‘like goods’ sold in the exporter’s home market. This [...]

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Transit accompanying document (TAD)

Transit Accompanying Document (TAD) | CUSTOMS ACRONYMS & GLOSSARY

Introduction The TAD, will be issued by the office of departure or authorised consignor when the transit movement is started. It will show a barcode and the movement reference number that will match your transit declaration. It must accompany your goods under transit from the point they start their journey until the transit journey is [...]

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Simplified Administrative Accompanying Document (SAAD)

Simplified Administrative Accompanying Document (SAAD) | CUSTOMS ACRONYMS & GLOSSARY

Introduction Simplified Administrative Accompanying Document is compulsory for circulation of excisable goods. When a seller wishes to send products within the European Union and has already paid the excise duties, it must establish a SAAD on paper. The SAAD is used to send goods under ‘duty paid’ or ‘duty under deferment account /guarantee’ status. This [...]

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Authorised Economic Operator (AEO) | CUSTOMS ACRONYMS & GLOSSARY

Introduction Authorised Economic Operator status is an internationally recognised quality mark that shows your business’s role in the international supply chain is secure and has customs control procedures that meet Authorised Economic Operator standards and criteria. The MRN Format There are 2 types of status: Authorised Economic Operator Customs Simplification (AEOC) Authorised Economic Operator Security [...]

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Movement Reference Number MRN

Movement Reference Number (MRN) | CUSTOMS ACRONYMS & GLOSSARY

Introduction The MRN is a customs identification number that’s created each time a declaration is submitted for importing or exporting goods. The number generated is bespoke, allowing your goods to be uniquely linked to you. As such, it forms an important part of the audit process for your declarations. The MRN Format The MRN is [...]

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