Packing list

A complete list of what is being sent in a consignment. Customs and border authorities need the packing list so that they can find what they want to inspect more quickly.

A Customs Special Procedure that allows EU traders to temporarily export free circulation goods from the EU for processing/repair in a non—EU country and then claim full or partial duty relief when the goods are re—imported. OP also enables faulty goods to be returned to a third country for repair with re—import to the EU

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.

An oral declaration is one of the ways that commercial goods can be declared to customs at import, at the goods to declare channel or the red phone point in the customs area of a port or airport. For further information, please refer to GOV.UK.

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.

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.

An import quota is a limit on the amount of certain types of goods that can be brought into the UK.