Customs Comprehensive Guarantee (CCG)

A CCG is an agreement to cover a customs debt (such as customs duty, excise duty or import VAT) when you regularly import goods or use common and European Union transit. For further information, please refer to the Payments Guide.

A legal document that lists the details of goods that are being exported from or imported into the UK/EU.

The Customs Declaration Service (CDS) is the UK’s single customs platform to complete customs declarations. CDS is replacing the existing Customs Handling of Import and Export Freight (CHIEF) system for goods movements to NI. CDS offers several new services, alongside existing services, all in one place. If you currently use CHIEF for your declarations, you’ll

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.

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

This scheme enables an export declaration to be made inland. Under the scheme, authorised traders can declare goods to the export procedure at their authorised premises. For further information, please refer to GOV.UK.