Wholly originating

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.

The World Customs Organization (WCO) is an intergovernmental organization headquartered in Brussels, Belgium. The WCO works on customs—related matters including the development of international conventions, instruments, and tools on topics such as commodity classification, valuation, rules of origin. The WCO represents 182 customs administrations across the globe that collectively process approximately 98% of world trade.

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

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

Trading Standards are the local authority departments that enforce consumer protection legislation.Trading Standards are the local authority departments that enforce consumer protection legislation.

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

If you are a trader or carrier that moves goods between Great Britain and Northern Ireland you can register for the Trader Support Service or make other arrangements to submit declarations. The Trader Support Service provides training and support and will help with the submission of declarations.

The price paid by the buyer when goods are sold by the seller in a normal commercial transaction. If goods have been sold to more than one buyer (wholesaler to distributor, for example) it is the last sale price in the commercial chain before goods cross the border.

A Transit Guarantee is a financial security that is activated if the goods are lost during movement or discharged incorrectly. If activated, the customs authorities in the country of transit will call on the declarant to pay any import VAT, customs duty and other charges. For further information, please refer to the Transit Guide.