Indirect Representation

Indirect representation means that the customs representative acts on behalf of another person but acts in their own name. The customs representative must maintain a full audit trail of the customs declaration. The Indirect representative shall be jointly and severally liable for all customs liabilities arising from the customs related transactions. Both parties are responsible […]

The Inventory Consignment Reference (ICR) is used to identify and link the inventory and declaration for inventory—linked goods. For further information, please refer to the Data Guide.

A commercial document issued by a seller to a buyer, relating to a sale transaction and indicating the products, quantities, and agreed prices for products or services the seller had provided the buyer.

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 imported from outside the UK and then re—exported from the UK. For further information, please refer to the Special Procedures Guide.

Ex Works (EXW): Under EXW, the receiver in NI will arrange transport and for the declarations to be completed, paying any duty that may apply (if the goods are ’at risk’) Free Carrier (FCA): Under FCA, the sender in GB arranges transport to the carrier or specified loading point nominated by the receiver in NI.

When goods are shipped by container (see above), a shipper may not have enough cargo to fill a container. Less than Container Load (or LCL) services are operated by carriers or forwarders to cater for such shippers. LCL operators will receive small shipments from multiple shippers at receiving depots in the country of export, and

MCP is the Community Systems Provider (CSP) at Londonderry port.

In order to comply with the legal obligations and to place goods under a customs procedure, a customs declaration needs to be lodged. The declaration should be lodged with the customs office where the goods were or will shortly be presented.

The LRN is the declarant’s unique number for a consignment and cannot be duplicated. Each transit declaration requires a separate LRN. For further information, please refer to the Data Guide.

A letter of credit is a written undertaking given by a bank to pay the seller (the beneficiary) an amount of money within a specified time, provided that the beneficiary presents specified documents that are in compliance with the terms of the letter of credit. This lowers the risk of non—payment of the import or