An international customs document allowing goods — exhibition equipment, samples, professional gear — to be temporarily imported without paying duty, valid across carnet-scheme countries.

Germany's electronic customs declaration system, through which all German import and export declarations are filed.

An EU or UK-established party mandated by a non-established manufacturer to hold the technical file and deal with market surveillance for CE/UKCA products.

A legally binding classification ruling issued by customs authorities, fixing the commodity code for a product — the strongest defence in a classification dispute.

A designated inspection point where products of animal origin, plants and high-risk foods must enter the customs territory for sanitary checks.

The UK's post-Brexit import control framework, phasing in health certification, IPAFFS pre-notification and border inspections for EU and rest-of-world goods.

The EU regime pricing embedded carbon in imported steel, aluminium, cement, fertilisers, hydrogen and electricity — definitive from January 2026.

The manufacturer’s declaration that a product meets applicable EU conformity legislation, permitting sale across the EEA.

The tariff classification number (from the Harmonized System) declared for goods, determining duty rate, VAT treatment and licensing requirements.

The EU's Cosmetic Products Notification Portal — every cosmetic product must be notified through it before being placed on the EU market.

HMRC's electronic system through which all UK import and export declarations are filed, replacing the older CHIEF platform.

An authorised facility where non-Union/non-UK goods are stored with duty and import VAT suspended until they are released — or re-exported without ever paying them.

The person lodging a customs declaration in their own name, legally responsible for its accuracy — in indirect representation, the representative is the declarant.

The formal document in which a manufacturer declares a product’s compliance with the relevant legislation, referencing standards applied.

A marketplace treated by VAT law as if it bought and resold the goods — making the platform, not the seller, responsible for collecting VAT on qualifying orders.

A customs facility allowing duty and import VAT to be paid monthly by direct debit instead of per shipment — keeping goods moving while charges settle later.

An Incoterm under which the seller delivers to the destination but the buyer handles import clearance, duty and VAT — the counterpart to DDP.

An Incoterm under which the seller bears all import duties and clearance responsibility — the trigger for most IOR requirements.

A representative acts in the name of and on behalf of a trader — available only where the trader is established in the customs territory.

Selling goods to consumers in another country without a physical presence there — explicitly captured by the GPSR, EPR regimes and VAT rules.

The identifier every business needs to be named on a UK or EU customs declaration. Variants: GB, EU and XI (Northern Ireland).

The Entry Summary Declaration filed in the EU's Import Control System 2 before goods arrive — the safety-and-security filing that precedes the customs declaration.

The party legally responsible for an export declaration and for compliance with export controls and licensing at departure.

Environmental laws making producers financially responsible for end-of-life packaging, WEEE, batteries and textiles.

An Incoterm under which the buyer takes responsibility at the seller's door — including export clearance, which a foreign buyer often cannot perform without an Exporter of Record.

Any business carrying out food-related activities; must be registered with the competent authority before trading in the UK.

The status of goods on which all import formalities, duties and taxes have been settled — free-circulation goods move anywhere in the customs territory without further customs controls.

Regulation (EU) 2023/988 — applicable since 13 December 2024, requiring a named EU Responsible Person for virtually all consumer products.

The international classification code determining a product’s duty rate and regulatory treatment at import.

The party legally responsible for an import — the customs declaration, duties, import VAT and regulatory admissibility of the goods.

The ICC's standardised trade terms (EXW, FOB, DAP, DDP and others) defining which party bears costs, risk and customs responsibility at each stage of a shipment.

A representative acts in their own name on behalf of a non-established trader, assuming joint and several liability for the customs debt (Art. 18 UCC).

A customs relief suspending duty on goods imported for processing or repair and re-export — duty is only paid on what stays in the territory.

The UK's Import of Products, Animals, Food and Feed System — the platform for pre-notifying imports of animal-origin products and high-risk food.

Germany's public packaging register under the Packaging Act (VerpackG) — every seller shipping packaged goods to German customers must register, with no minimum threshold.

A business making taxable UK sales without a UK establishment — NETPs have no VAT registration threshold and must register from their first sale.

An organisation designated by an EU member state to assess conformity of products before CE marking where the legislation requires third-party assessment.

EU VAT simplification schemes for cross-border B2C sales, allowing a single registration to cover multiple member states.

An EU-established party appointed by a non-EU manufacturer to carry its REACH registration obligations, so EU importers become downstream users instead of registrants.

A customs relief allowing goods to be exported for processing or repair and re-imported with duty charged only on the value added abroad.

Certified evidence that a tonne of packaging waste has been recycled — large UK producers must buy PRNs matching their material obligations each year.

The submission of hazardous mixture data to EU poison centres under CLP Annex VIII, generating the UFI code that must appear on the label.

A UK mechanism letting import VAT be declared and recovered on the VAT return instead of paid at the border.

An approved organisation that registers producers and discharges their WEEE, battery or packaging obligations collectively — membership is how most producers comply.

The scheme a producer joins in each country to discharge EPR obligations — handling registration, data and fees.

The complete compliance dossier for a cosmetic product — formula, safety report, GMP evidence, claims support — held by the Responsible Person for ten years.

Foods such as meat, dairy, fish and honey — subject to veterinary checks, pre-notification and entry via border control posts.

The EU’s chemicals regulation; non-EU manufacturers of substances typically appoint an Only Representative to carry registration duties.

The EU-established contact required under the GPSR (or under cosmetics/medical device rules) named on products, packaging or listings.

A relief allowing goods re-imported within (normally) three years of export to enter free of duty — essential for returns, repairs and exhibition equipment.

The criteria in trade agreements determining where goods 'originate' economically — meeting them is what unlocks zero-duty preferential rates, as under the UK–EU TCA.

The structured hazard-communication document for chemical products, required in the destination market's format and language.

Submit Cosmetic Product Notifications — the UK portal where every cosmetic product must be notified before being placed on the Great Britain market.

The declaration on a commercial document by which an exporter certifies goods meet a trade agreement's origin rules, allowing the importer to claim preference.

The EU's integrated tariff database, layering duty rates, suspensions, quotas and trade measures on top of the commodity-code nomenclature.

A customs procedure allowing goods — exhibition stands, demo units, professional equipment — into the territory with duty suspended, provided they are re-exported.

The customs procedure moving non-cleared goods across territories under bond via the New Computerised Transit System, with duty suspended until arrival.

France's mandatory sorting logo, applied with material-specific sorting instructions to packaging and many products sold to French consumers.

The UK’s post-Brexit equivalent of CE marking for products placed on the United Kingdom market.

The UK's post-Brexit conformity marking, the Great Britain counterpart to CE marking — though CE remains recognised for many product categories.

The EU’s core customs legislation (Regulation 952/2013), governing declarations, representation, valuation and customs procedures.

The 16-character code linking a product label to its poison centre notification, mandatory on hazardous mixtures sold in the EU.

The EPR stream covering electricals and electronics; registration is required before placing such products on the market.

The UK–EU agreement governing Northern Ireland's trading arrangements — under which EU rules such as the GPSR continue to apply in Northern Ireland.

The EORI variant identifying businesses moving goods under Northern Ireland's arrangements, held alongside a GB EORI.