Open General Export Licence (OGEL)

Allows the export of specific goods by any exporter to a range of destinations. Open licences may be available for less restricted controlled items. For further information, please refer to GOV.UK.

If you import goods into Northern Ireland for onward supply to an EU country, you may be able to claim VAT relief. The VAT is then accounted for in the final EU destination country that the goods are forwarded to. For further information, please refer to the Special Procedures Guide.

Offices where movements under the Community and Common Transit procedures can start and end. For further information, please refer to the Transit Guide.

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

An advance draft of a sales invoice, which can act as a format for a sales offer, or may be used to facilitate payment in advance by a client. A proforma invoice may also be requested by a client in order to secure an import licence, foreign exchange or to initiate a letter of credit.

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.

Preferential trade is a trading agreement that gives more favourable access to certain products from the participating countries. This means that manufactured goods may enter those countries at lower customs duty rates. Preferential trade can occur either within a Free Trade Area, or between countries or trading blocs which sign Free Trade Agreements.

Transit — the office of destination or authorised consignee (your own or an agent’s premises) where your movement will end. For further information, please refer to the Transit Guide.

Preferential Tariff can be claimed where the rules of origin have been met and preferential duty rates can be claimed due to specific trade agreements between the UK and third countries. For further information, please refer to the Tariffs Guide.

Preferential Origin is conferred on goods from particular countries that have fulfilled certain criteria. In order to obtain preferential origin those criteria generally require that the goods be wholly obtained or have undergone specifically determined working or processing. Preferential origin confers certain tariff benefits (entry at a reduced or zero rate of duty) on goods