Standard Individual Export Licence (SIEL)

A Standard Individual Export Licence (SIEL) permits the export of certain goods to a specified importer, as set out in the licence.

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

When a business/trader is authorised to use Customs Freight Simplified Procedures (CFSP), goods that arrive from outside the UK (previously outside EU), an initial simplified frontier declaration (SFD) is submitted by the trader to allow the release of the goods. The Simplified Frontier Declaration is part of the customs declarations on the TSS simplified journey.

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

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.

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

Confirmation that the goods have been loaded and dispatched for shipment on a maritime vessel. This clause is usually inserted onto a Bill of Lading (see above), with confirmation of the vessel name and date of international departure.

This is a four—digit code which is used to identify the requsted procedure the goods are going into (such as Free Circulation), and the previous procedure they are coming from (for example, Customs Warehousing). For further information, please refer to GOV.UK.

Goods entered to customs prior to arrival. The export and import paperwork are both completed before the vehicle checks in at the port of departure.

Prohibited and Restricted (P&R) goods are subject to regulations preventing the import or export of goods that may only be imported or exported under certain conditions. Such goods may require special licences or authorisations to enable goods movements. Prohibitions are often connected with embargoes and sanctions, as well as the safety of persons, flora and