Country Whence Consigned (CWC)

This is the country where the goods are being sent from (this may be different to where they were made).

Country of Origin is the economic nationality of the goods being imported and exported (where they have been produced or manufactured). Goods whose production involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking

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.

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

The Customs Duty Waiver Scheme allows businesses to offset the tariffs against their de minimis aid allowance on goods movements to Northern Ireland from Great Britain or countries outside the UK and EU which might otherwise be charged ‘at risk’ tariffs. For further information, please refer to Claim a waiver for duty on 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

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.