AEO = Authorised Economic Operator

  • An internationally recognised status awarded by Customs
  • It recognizes internal processes and companies accredited with this are deemed reliable for custom documentation and therefore a ‘trusted trader’
  • After the Brexit transition period, AEO accredited companies will become more desirable and beneficial as a trusted trader will undoubtedly be subject to fewer checks.

CCI = Customs Clearance Information

  • The information required from the shipper/importer to us enabling customs clearance forms to be completed.


  • This is the terms of sale and establishes who is responsible for paying charges along the process of Import/Export
  • The payment of charges such as Duty, VAT, insurance, freight and clearance costs are all identified by the Incoterm
  • Some of the most commonly used Incoterms are listed below (see our Import/Export checklist for more information)

  • EXW (Ex-Works) – responsibility ends with the ‘seller’ at warehouse

  • CIF (Cost, Insurance, Freight) – normally for shipping movements, paying transport up to it being unloaded at destination territory

  • DDP (Delivered duty paid) – normally when paying VAT & duties on Import


  • This is the title of the form which requires completion as a UK import entry (customs declaration)
  • The document normally processed electronically, will usually then have a number of responses following transmission.

EAD: Export Accompanying Document

  • Also referred to as EX or EX1 in mainland Europe (not to be confused with EUR1 or T1)
  • In order to export goods from the Customs territory, as EAD export declaration must be created – who makes it depends on the Incoterms

EORI number: Economic Operators registration and Identification number

  • All traders must have an EORI number from 1st January
  • The trader’s EORI number must begin with GB in order to trade between the UK and the EU
  • You can check if you have a GB EORI number here
  • If you’re company is VAT registered, you should have received your EORI number directly from HMRC, but if not you can apply here

EXS: Exit Summary Declaration

  • Created by the EAD to alert the export border that the shipment is on its way
  • This allows the Border Force and HMRC time to decide if the vehicle maybe required to stop for additional checks

Fiscal Representative

  • The agent who is appointed to pay VAT and any possible duties in the destination of the shipment
  • Such duties (or taxes) must be paid in the relevant customs territory – so if you’re shipping from the UK into the EU, this agent will act on your behalf.

GVMS: Goods Vehicle Movement Service (Smart Freight Portal)

  • A software combines everything electronically - amalgamating all of the information and numbers together, enabling drivers to move between countries
  • This creates the GMR number.

GMR number: Goods Movement Reference number

  • The final number for which the clearance agent will request to enable a truck to get onto the ferry
  • This number is generated by a combination of documents uploaded to the GVMS

Letter of appointment of a Direct (or indirect) Customs Agent

  • An agent is sometimes appointed to act on behalf of a customer. In order to officially represent, you must complete and sign a letter of appointment of a Customs Agent
  • Known in the Eu as a Direct/Indirect Representative
  • A Direct Customs Agent acts in the company’s name. If there is an error it is the customer’s liability unless it is the agent’s fault, in which case there is joint liability.
  • Indirect Customs Agent: the agent acts in their own name, on behalf of the customer. If there is an error, they are jointly liable.

MRN: Movement/master reference number

  • The MRN is a unique number in the EU that is automatically allocated by the customs office that receives/validates and accepts an electronic customs declaration, a re-export declaration, exit summary declaration (EXS) or a re-export notification.

Transit document

  • The T1 shipping note is a customs document used in cross-border movement of goods for transporting customs goods from one customs office to another. Basically, the T1 note is used to carry non-EU goods within the EU territory. The T1 transit procedure is opened by customs at the point of departure.

Export checklist

Our step-by-step checklist to preparing your documentation ahead of Exporting your goods.

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Import checklist

Our step-by-step checklist to preparing your customs declaration ahead of Importing into the UK.

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Brexit FAQs

Here are some of the most frequent questions our customers have been asking about the Brexit changes.

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Brexit blog

Don't forget to keep an eye out for the latest updates and information and on our Brexit blog.

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Contact us today to see how we can help you and your company.