DEFRA

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

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

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.

The CDS Dashboard is part of the HMRC’s IT system where parties involved in trade transactions can make customs declarations, get postponed import VAT statements and import VAT certificates, make payments and set up or change an intermediary or agent. For further information, please refer to GOV.UK.

Customs Duty is a tariff or tax imposed on goods imported and, occasionally, exported. The purpose of Customs Duty is to raise revenue, and/or protect domestic economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, from competitors abroad

Under the NI Protocol, a Customs Duty waiver is used on GOV.UK and in other public communications describes the de minimis aid to cover the cost of ’at risk’ tariffs for movements into NI from GB. For further information, please refer to GOV.UK.

A CFSP authorisation is required if you wish to use special or alternate procedures on the TSS simplified journey. For further information, please refer to the Special Procedures Guide. Note: You may see CFSP authorisation referred to in GOV.UK materials as the authorisation to use simplified declaration procedures (SDP). As the term CFSP authorisation is

Documents issued by HMRC that bring together the law and guidance relevant to a particular aspect of customs.Documents issued by HMRC that bring together the law and guidance relevant to a particular aspect of customs.

Customs reliefs allow traders to pay less or no duty on goods being stored, repaired, processed or temporarily used in Northern Ireland. Relief from duty or Import VAT may be granted in certain situations, such as for goods returned unaltered to the same customs territory (e.g., moving from the EU to NI). For further information,

Customs special procedures allow you to store, temporarily use, process or repair your goods and get partial or full relief from import duty, or in some cases suspension. Special procedures include: Inward Processing Authorised Use Customs Warehouse Temporary Admission Outward Processing For further information, please refer to GOV.UK, the Special Procedures Guide, or the GOV