Import Licensing Branch (ILB)

Regulates a small proportion of imported industrial goods that require import licences.

A form of transport document issued by a freight forwarder, rather than the main carrier of the goods. This type of document may not be allowed when goods are sold with a letter of credit.

Most import clearing agents will enter goods to customs under home use. This declares the goods are to remain in the UK/EU.

The part of UK Government responsible for Immigration, Security and Law and Order.

His Majesty’s Revenue and Customs, the government department responsible for assessing and collecting taxes.

The haulier is a business or person involved in the moving of the goods. Haulage is the business of transporting goods by road or rail between suppliers and large consumer outlets, factories, warehouses, or depots. This includes everything that might be moved in bulk — from vegetables and other foodstuffs, to clothes, ore, coal, and

The Harmonized Commodity Description and Coding System, generally referred to as the ’Harmonized System’, or simply ’HS’, is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). It comprises about 5,000 commodity groups each identified by a six—digit code. The system is used as a basis for customs tariffs and for the

Unilateral trade agreements designed by developed countries to support the economies of developing and least developed countries. GSPs gives eligible developing countries certain trade preferences. These trade preferences reduce or remove rates of duty (tariffs) on imports.

The GIRs are a set of six rules provided to ensure uniform legal interpretation of the Harmonized System for the accurate classification of goods. For further information, please refer to the World Customs Organization (WTO).

The law of general average is a principle of maritime law whereby all stakeholders in a sea venture proportionately share any losses resulting from a voluntary sacrifice of part of the ship or cargo to save the whole in an emergency. For instance, should the crew jettison some cargo overboard to lighten the ship in a storm, the loss would be shared pro rata by