Sanitary and Phytosanitary (SPS) goods

Sanitary and Phytosanitary (SPS) goods are a category of controlled goods (related to animal or plant elements) that require additional certificates and licences. For further information, please refer to the Controlled Goods Guide.

The Simplified Customs Declaration Process (SCDP) has been introduced by HMRC as an updated term for the Customs Freight Simplified Procedures (CFSP) (see above).

Goods that have been returned within 3 years and which have not undergone a process may qualify for Returned Goods Relief (RGR). For more information, please refer to the Special Procedures Guide.

Rest of World excluding the European Union (RoW excluding EU) means any country outside of the UK and EU. Importing goods from the RoW excluding EU may incur duties and taxes on import, although these duties and taxes may be reduced or zero depending upon specific trade agreements. For further information, please refer to the

The TSS simplified journey allows businesses to move goods from GB into NI by making a simplified declaration before the goods move and then providing the full information about the goods after they have moved. This is the most common type of journey on TSS. The TSS simplified journey requires: 1. A safety and security

REX allows an invoice declaration to be used as evidence of origin. To be entitled to make out a statement on origin, a business will have to be registered by the customs authorities.

A rate of import VAT that is lower than the UK standard VAT rate of 20%, as of February 2019. This reduced rate can depend on certain circumstances as well as the type of goods.

Sanctions are political trade restrictions put in place against target countries with the aim of maintaining or restoring international peace and security.

A relief from import duties that can be claimed when free circulating goods that were previously exported out of the customs territory/UK are being reimported in an unaltered state. The goods must be reimported within 3 years of export, although an extension may be granted. For more information, please refer to the Special Procedures Guide.

SIVA stands for Simplified VAT accounting possible. It is a scheme that allows businesses to reduce the level of financial guarantee needed to operate a duty deferment account for VAT purposes.