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Definitions, as published

The definition of each term exactly as its official source words it, with the article or page it comes from.

1,785 records · page 36 of 36

Term slugDefinition textCitation
chargeable-goods Goods are “chargeable goods” for the purposes of this Part unless they are domestic goods. Taxation (Cross-border Trade) Act 2018, s.2(1)
domestic-goods Goods are domestic goods for the purposes of this Part if— (a) they are wholly obtained in the United Kingdom, or (b) they have been subject to a chargeable Customs procedure. Taxation (Cross-border Trade) Act 2018, s.33(1)
domestic-goods Goods that are in the United Kingdom are presumed to be domestic goods unless the contrary is shown. Taxation (Cross-border Trade) Act 2018, s.33(7)
free-circulation-procedure a procedure under which the goods are released for free circulation in Great Britain (referred to in this Part as “the free-circulation procedure”) Taxation (Cross-border Trade) Act 2018, s.3(3)(a)
special-customs-procedure In this Part “special Customs procedure” means— (a) a storage procedure, (b) a transit procedure, (c) an inward processing procedure, or (d) an authorised use procedure or temporary admission procedure. Taxation (Cross-border Trade) Act 2018, s.3(4)
storage-procedure a storage procedure Taxation (Cross-border Trade) Act 2018, s.3(4)(a)
transit-procedure a transit procedure Taxation (Cross-border Trade) Act 2018, s.3(4)(b)
inward-processing-procedure an inward processing procedure Taxation (Cross-border Trade) Act 2018, s.3(4)(c)
authorised-use-procedure an authorised use procedure Taxation (Cross-border Trade) Act 2018, s.3(4)(d)
temporary-admission-procedure temporary admission procedure Taxation (Cross-border Trade) Act 2018, s.3(4)(d)
customs-agent A person (“the principal”) may appoint any other person (a “Customs agent”) to act on the principal’s behalf for the purposes of this Part. Taxation (Cross-border Trade) Act 2018, s.21(1)
direct-agent the agent may make Customs declarations in the name of the principal (and in that case the agent acts as a “direct agent”) Taxation (Cross-border Trade) Act 2018, s.21(1)(a)
indirect-agent the agent may make Customs declarations in the agent’s own name (and in that case the agent acts as an “indirect agent”) Taxation (Cross-border Trade) Act 2018, s.21(1)(b)
temporary-storage-facility “TSF” means a temporary storage facility as described in regulation 2(1). Customs (Temporary Storage Facilities Approval Conditions and Miscellaneous Amendments) (EU Exit) Regulations 2018, reg. 1(3)
free-zone-activity an activity falling within the description in regulation 3(2)(c) The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(a)
free-zone-business a person authorised to declare goods for a free zone procedure or to carry out a free zone activity, and an authorisation as a free zone business is an authorisation to carry out one or both of those activities The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(a)
customs-office premises used by HMRC for the purposes of exercising its functions under the Act The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(a)
responsible-authority a person appointed as a responsible authority for a free zone under section 100A(3)(c) of CEMA 1979, and references to a responsible authority for a free zone are to a responsible authority so appointed in relation to that free zone The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(a)
customs-warehouse-procedure a declaration of goods for “a customs warehouse procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a customs warehouse The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(b)(i)
free-zone-procedure a declaration of goods for “a free zone procedure” is a declaration of goods for a storage procedure in a case where the goods are to be kept in a free zone The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021, reg.3(2)(b)(ii)
bonded-warehouse A place of security approved by HMRC for the deposit, keeping and securing of goods liable to excise duty without payment of duty. This term is often applied to a customs warehouse but incorrectly since no bond is usually required for these. USM102 Glossary PDF, §2, p.2-2
bulk A number of consignments from various Exporters covered by a single declaration. The consignments then move together as for a consolidation. USM102 Glossary PDF, §2, p.2-2
clearance The security level given to a subject: user, location, device. See also Operating Clearance. USM102 Glossary PDF, §2, p.2-4
clearance Notification by Customs that goods are released from Customs control from any Office of Import or Export and may be delivered to the declared procedure. (For Exports see also Permission to Progress). For import computer processing Clearance is the point in time when the system debars further amendment of data for an import document (SAD or C21/CCR). Data may be extracted after Clearance for specified processing requirements. USM102 Glossary PDF, §2, p.2-4
commodity Any item or collection of goods as defined in the HMRC Tariff. USM102 Glossary PDF, §2, p.2-3
commodity-code The term used to denote the code (either at 8 digit or 10 digit level) which identifies a line of tariff nomenclature. The term replaces Tariff/Trade Code Number. USM102 Glossary PDF, §2, p.2-3
consignment An Import or Export Entry is used to declare a single consignment of goods. USM102 Glossary PDF, §2, p.2-5
entry A declaration made in respect of goods intended for import or export. USM102 Glossary PDF, §2, p.2-6
entry-item A set of information in an Entry relating to particular goods in the consignment and including details of quantities, value, and claims to quota or relief. USM102 Glossary PDF, §2, p.2-6
import-duty The customs duties and charges having equivalent effect as well as agricultural levies, and other import charges under the CAP, or under specific arrangements applicable to certain goods resulting from the processing of agricultural products. The term "import duty" does not include excise duty. See also Customs Duty. USM102 Glossary PDF, §2, p.2-8
registered-premises Commercial premises approved by Customs for the deposit of goods liable to excise duty, under the same conditions as would apply to an HMRC warehouse. USM102 Glossary PDF, §2, p.2-12
transports-internationaux-routiers A system involving the issue of a carnet to road hauliers which allows loaded vehicles to cross national frontiers with minimal customs formalities. USM102 Glossary PDF, §2, p.2-16
third-countries Countries which are outside the customs territory of the Community, also referred to as non-Community countries. USM102 Glossary PDF, §2, p.2-15
tariff The HMRC Integrated Tariff of the United Kingdom, which sets out information on tariff and other revenue-related measures that affect the import, export and transit of goods. The Tariff includes details of prohibitions and restrictions, requirements for DoTI and CAP licensing, and the commodity codings which are used in compiling trade statistics. USM102 Glossary PDF, §2, p.2-15
warehouse A location or registered premises approved by Customs for storage, processing, or production of goods without payment for some or all of the duties or other charges to which the goods are potentially liable. USM102 Glossary PDF, §2, p.2-17

Sources

1,049 further records are on file but not shown, because the publisher's terms do not clearly allow them to be republished.