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’

CCI = Customs Clearance Information

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


  • 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

  • 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


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): a seller makes goods available to a buyer, who then pays for transport costs
  • CIF (Cost, Insurance, Freight): applies to ocean or inland waterway transport whereby the seller assumes responsibility for all three elements
  • DDP (Delivered Duty Paid): seller assumes all responsibilities and costs for delivering the goods to the named place of destination
  • DPU (Delivered at Place Unloaded): requires the seller to deliver the goods at the disposal of the buyer after they've been unloaded from the arriving means of transport

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.

PVA: Postponed VAT Accounting

  • Accounting for and recovering import VAT on the same VAT return, rather than having to pay it upfront and recover it later

Regime 42

  • A VAT exemption that can be applied when goods are cleared in France to enable free circulation in the EU (except Cyprus and Malta)

Regime 40

  • Specifically for export into France, this mechanism can be used in a few ways to speed up, simplify or avoid paying VAT on those goods

T1 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.

Find out more

Import checklist

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

Find out more


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.