Anti—Dumping Duty (ADD)

This is an additional Customs Duty on imports chargeable to certain products and originating from certain countries. It provides protection against the dumping of goods in a country at prices substantially lower than the normal value. It is charged in addition to, and independent of, any other duty to which the imported goods are liable. […]

An air waybill (AWB) or air consignment note is a receipt issued by an international airline for goods and an evidence of the contract of carriage. It is not a document of title to the goods. The air waybill is non—negotiable.

Authorised Use (also known as ’End Use’) is a customs special procedure that allows traders to pay less duty on certain goods imported into the UK that are going to be processed or put to a specific use. This can include repairs, maintenance or processing. For further information, please refer to GOV.UK.

A status awarded to traders within the UK who demonstrate that they achieve high standards of supply chain security and/ or compliance in customs matters. AEO status is a part of an international ’Trusted Trader’ programme that is designed to increase global supply chain security. Companies who achieve AEO status can benefit from simpler and

ALVS confirms compliance between the requirements of other government agencies and control bodies within NI, TRACES NT pre—notifications, and TSS declarations. It tracks declarations and NI control bodies clearance decisions for movements of goods that are subject to SPS controls, including products of animal and plant origins. For further information, please refer to GOV.UK.

A legal document between the shipper and a transportation company that confirms the terms of a contract under which freight is to be moved by sea between specified points for a specified charge. It must be signed by an authorised representative from the carrier. It acts as a receipt for goods shipped and identifies the

A bonded warehouse (also known as customs warehouse) is a building, or other secured area in which dutiable goods may be stored, manipulated, or undergo manufacturing operations without payment of duty. The suspension of duties under this type of building requires an authorisation by custom authorities. For further information, please refer to GOV.UK.

The C2001 application form is used to make a voluntary disclosure of underpayments arising on the import of goods. For further information, please refer to GOV.UK.

The C285 application form is used to claim repayment if you’ve overpaid on import duty and VAT. For further information, please refer to GOV.UK.

Importers can reclaim import VAT (input tax) on their monthly/quarterly VAT returns using a C79 VAT certificate. For further information, please refer to GOV.UK.