Declaration Unique Consignment Reference (DUCR)

A DUCR (also known as a UCR) is a reference allocated to a consignment of goods and recorded on the relevant customs declaration(s). The Unique Consignment Reference (UCR) is a reference number for customs use and may be required to be reported to customs at any point during a customs procedure. The UCR should be: […]

Value of a shipment as declared by its shipper to serve as the basis for computation of duties and taxes. It usually reflects the selling or the replacement price of the shipment.

These are costs that can be removed from a customs declaration. For example, domestic freight costs, overseas export duties or licence fees, buying commissions, financial arrangements such as a discount for paying early and quantity discounts open to anyone.

This is the unique reference number issued to a business to identify their deferment account. For further information, please refer to the Payments Guide.

The Department for Environment, Food & Rural Affairs (DEFRA). For further information, please refer to GOV.UK.

The DIT is responsible for promoting British trade and investment across the world.

Goods which have a valid commercial or civilian function, but which could also be used for strategic, or military purposes. They are therefore subject to export controls (see below). Examples of dual—use goods include advanced materials, chemicals or metals, high technology machine tools and instruments, software and other technology. For further information, please refer to

An overseas sales partner that buys products, usually in bulk volumes, for resale to individual clients. A distributor will typically generate revenue by negotiating special price rates from the principal and adding their own mark—up to the resale price. A distributor should normally support the principal’s marketing strategy by providing local promotional and sales activities,

Diversion entries are completed to remove goods from special procedures into free circulation and pay any customs duties, import VAT, and/or excise that is due. They are also used to move goods from one regime to another.

Sometimes import controls require proof of the ’economic nationality’ of goods. Usually the local chamber of commerce or Ministry of Trade in the export country authenticates a Certificate of Origin. Sometimes invoice statements may also be permitted.