UK Integrated Online Tariff

This is an online search tool that sets out the duties, taxes and measures affecting the import, export and transit of goods. Commodity codes are used to classify goods for import and export so you can: Fill in declarations and other paperwork Check if there’s duty or VAT to pay Find out about duty reliefs […]

The cost of a shipment can be affected by the amount of space that it occupies on an aircraft or ship, rather than the actual weight. This is the volumetric (or dimensional) weight. Generally, freight charges are calculated on the actual weight of the goods plus packing (gross weight) but if the goods are a

If you want to declare your goods not ’at risk’ and the EU tariff rate on these goods is above zero, you can apply for authorisation under the UK Trader Scheme. Registration with UKTS allows you to select a simplified process where your goods are confirmed as remaining in the UK and thus will not

The Union Customs Code (UCC) defines the legal framework for customs rules and procedures in the EU customs territory, adapted to modern trade models and communication tools.

A form of transport document; waybills are frequently issued by small parcel or express courier companies, although many operators no longer issue paper documents. The term ’waybill’ is also used as a generic term for an unspecified transport document.

The Unique Consignment Reference —UCR (also sometimes referred to as Unqiue Consignment Number —UCN) is a reference number identifying the consignment for Customs use and may be required to be referenced at any point during a Customs procedure

Originating from one place only — i.e. minerals dug from the ground / fish caught from one territory / live animals born and reared in one place / harvested vegetables. Goods unadulterated and from one single source.

Warehousing is the act of storing goods that will be sold or distributed later.

A movement of goods under a transit customs procedure allows the suspension of duties, taxes and commercial policy measures applicable to imports moving between two points via different Customs territories. The Transit service provided by TSS is free-to-use for traders registered with the service wishing to move goods from GB to NI via IE. Both

A Transit Accompanying Document (TAD) will be issued by the office of departure or authorised consignor when the transit movement is started. It will show a barcode and the movement reference number that will match your transit declaration. It must accompany your goods under transit from the point they start their journey until the transit