Customs Duty waiver (NI Protocol)

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.

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 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.

A document that certifies that a product complies with minimum production, technical, and safety standards.

Issued following an inspection, usually performed by a third party or government agency. This document certifies that goods were in good condition at the time of inspection, usually immediately prior to shipment.

This certificate proves that your goods have been manufactured or processed in a particular country. A Certificate of Origin is usually required for overseas customs clearance and can determine the level of duties payable. It is generally issued by a Chamber of Commerce and is required by some countries to establish the place of manufacture

Until 2019, the Customs Handling of Import & Export Freight (CHIEF) was the computer system HMRC used to record all goods moving by land, air or sea. CHIEF allowed importers, exporters and freight forwarders to complete customs formalities electronically and calculate revenues due on those movements. HMRC closed its Customs Handling of Import and Export

A claused bill of lading shows a shortfall or damage in the delivered goods. When a bill of lading is claused, it means that the legal bill of lading shipment did not provide what was promised.

A clean bill of lading is a document that declares there was no damage to or loss of goods during shipment. The clean bill of lading is issued by the carrier after thoroughly inspecting all packages for any damage, missing quantities, or deviations in quality.

The documented permission to pass that a national customs authority grants to imported goods so that they can enter the country, or to exported goods so that they can leave the country. The customs clearance is typically given to a shipping or customs agent to prove that all applicable customs duties and any other charges