Introduction A clearing agent is simply an agent who is responsible for the business's customs clearance. Each country has its own set of regulatory requirements for customs. However, many countries share one condition that the clearing agent or customs broker (as they are referred to in a few countries) must be accredited with the [...]
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Introduction A customs guarantee is an agreement to pay for customs debt that has already occurred, referred to as actual debt, or that will occur as a result of certain customs special processes, referred to as potential debt. When duty is not paid at the time of import or export, a customs guarantee is [...]
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Introduction To move goods from Great Britain to Northern Ireland, you will need a Goods Movement Reference (GMR) from HM Government’s Goods Vehicle Movement Service (GVMS). GVMS allows carriers or hauliers to pre-lodge the declarations completed for goods moving from Great Britain. The haulier/carrier is required to provide a single GMR linking the required [...]
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Introduction If you are transporting goods into the United Kingdom, into Northern Ireland from the United Kingdom, or into Northern Ireland from a country outside the European Union, you must complete an entry summary declaration. The declaration for your entry must be thorough and precise. You may update your declaration up to the point [...]
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Introduction The Excise Movement and Control System (EMCS) is a computer system used throughout the United Kingdom and the European Union to track duty-free movements of excise items. EMCS collects and processes information on the movements of duty suspended excise items online, verifies the data entered, and notifies users in real-time of the delivery [...]
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Introduction A Designated Export Place (DEP) is a location recognised by HMRC for the consolidation of export consignments and presentation to customs inland for clearance. This enables customs clearance of products prior to their removal to the port or airport for export. At the port or airport, normal procedures will continue to apply, including the [...]
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Introduction The Trade Control and Expert System (TRACES) is an online system for certifying the health of animals and tracking consignments of animal products entering or leaving the United Kingdom. TRACES is a web-based system administered by the European Commission's Directorate-General for Health and Consumer Protection. It intends to simplify the paperwork associated with dealing [...]
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Introduction The customs procedure codes (CPCs) identify the customs and/or excise regimes which goods are being entered into and removed from (where this applies). The CPC is completed at export as well as import. CPC Format The CPC is based on a 2 digit community code which identifies a customs procedure, eg removal from warehouse, [...]
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