BREXIT Customs Glossary
Authorised Economic Operator
Article 50 of the Treaty on European Union specifies the procedure of withdrawing from the European Union
HMRC ratified locations for the production of transit documents
Generic term covering Shipping Lines, Ferry Operators & Hauliers
The Customs Declaration Service is HMRC’s new declaration platform
Customs Freight Simplified Procedures
The Customs Handling of Import and Export Freight system currently processes declarations
A series of numbers (10 for Import) (8 for Export) which classifies goods. Find out more >>
Common Transit Convention is used to move goods cross border between EU member states under customs control
Community Systems Providers are commercial entities that interface with HMRC at borders and ports
Core Export Process
Refers to minimum requirements for the movement of goods from the UK to the EU
Core Import Process
Refers to minimum requirements for the movement of goods into the UK from the EU
A Customs Comprehensive Guarantee is used to cover multiple customs debts arising from customs procedures
Freight Forwarders, Agents, Customs Brokers acting as a third party
The European Union Customs Union (EUCU) is a customs union which consists of all the member states of the European Union
The person with responsibility for any Import
Designated Export Place
Allows the payment of charges/taxes due to be deferred
Export Accompanying Document
Entry in Declarant’s Records
An Economic Operators Registration and Identification number is a requirement for all businesses moving goods in and out of the UK. Find out more >>
ENS (Import Safety and Security Declaration)
Entry Summary Declaration. Required by hauliers / carriers when carrying goods into Ireland from Great Britain (GB). As the carrier of goods, hauliers are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted for all goods on board. This must be submitted by the haulier to Irish Customs, in advance of departure from GB.
EXS (Export Safety and Security Declaration)
Exit Summary Declaration. Required by hauliers / carriers when carrying goods from Ireland to another EU Member State through Great Britain. As the carrier of goods, hauliers are legally obliged to ensure an electronic customs Safety and Security (S and S) declaration is submitted, to Irish Customs. This must be submitted prior to export from Ireland. This declaration is called an Exit Summary Declaration (EXS).
The Exporter is the business responsible for exporting goods from the UK
Goods Movement Reference
Goods Vehicle Movement Service
The Haulier is the person transporting goods by road.
A customs declaration is required for goods imported from Ireland to Great Britain. The importer is responsible for ensuring that the declaration is completed.
The Importer is the business responsible for importing goods to the UK
Commercial terms that define the legal responsibilities on the buyer and seller of any goods. Find out more >>
Postponed VAT Accounting
Businesses registered for VAT in the UK are able to account for VAT on their returns, instead of paying at border
PBN (Pre-Boarding Notification)
For all goods travelling from GB to Ireland using a RoRo ferry service (accompanied or unaccompanied), a Pre-Boarding Notification (PBN) must be submitted to Irish Customs. This notification must be submitted in advance of the goods leaving GB. The importer is responsible for ensuring that the PBN is submitted. The PBN may be created on behalf of the importer by your haulier or freight forwarder.
Note: Vehicles will not be allowed to board in GB unless they have a valid PBN.
Temporary Storage model
This choice is not mandatory.
Transit Customs Declaration
Goods moving from Ireland through Great Britain (GB) to another European Union (EU) Member State (MS) or from another European Union (EU) Member State (MS) through Great Britain (GB) to Ireland require a transit declaration. The driver must have a physical copy of the Transit Accompanying Document (TAD). The TAD must contain the unique Master Reference Number (MRN) for that movement.
Roll on, roll off ferry services
Safety & Security Declaration
Transit Accompanying Document
Trailer Identification Number
Vehicle Registration Number
Please note: French and Dutch Translations for this page are unavailable at this time.
Information on the European Commission’s website:
- Getting ready for the end of the transition period
- Withdrawal of the United Kingdom from the EU
- Market Access Database: Information on trade with third countries
- Brexit: Situation, negotiations and preparedness
Information on the European Council’s website
Information on websites of other authorities: