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UK trade & customs glossary

A quick reference for the terms that get thrown around between commercial teams, freight forwarders and customs intermediaries.

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Cost, duty and VAT

Customs value
The value used as the basis for Customs Duty and part of the import VAT calculation. It is determined under customs valuation rules; it is not automatically the invoice total.
Landed cost
A commercial costing concept: the costs of getting goods to a defined point, often including goods, freight, duty, irrecoverable VAT, clearance and inland delivery. Always state where the cost boundary ends.
Import VAT
VAT charged on import. The VAT value starts from customs value and can include duty and qualifying incidental costs. Recoverability depends on the business and transaction.
PVA
Postponed VAT accounting. Eligible UK VAT-registered businesses can account for import VAT on the VAT return instead of paying it at the border. It changes cash timing, not the underlying right to recover VAT.
Customs duty
A tariff charge that can depend on classification, origin, value, preference and other measures. Do not use a generic percentage where the live tariff is available.

Customs data and roles

Commodity code
The tariff classification used to identify goods. It drives duty, VAT and many restrictions/measures. Import declarations commonly require a 10-digit UK code.
Country of origin
The customs origin of goods, determined under origin rules. It is not necessarily the seller, warehouse or dispatch country.
Preference
A reduced or zero duty treatment available under a trade arrangement when the goods meet the relevant origin rules and evidence requirements.
EORI
Economic Operators Registration and Identification number used in customs processes. Which EORI is needed depends on where and how the business is operating.
Customs intermediary
An agent, broker or other provider appointed to deal with customs on someone’s behalf.
Direct representation
The intermediary acts in the name of and on behalf of the principal. Liability and eligibility depend on the legal/customs context.
Indirect representation
The intermediary acts in its own name but on behalf of another person; this can carry joint liability and requires explicit agreement.

Delivery terms

Incoterms® 2020
The current ICC rules allocating specified delivery tasks, costs and risks between seller and buyer. There are 11 rules: seven for any mode and four for sea/inland waterway only.
Named place
The location written after the Incoterm. It can materially change where delivery/risk or cost responsibility turns, so “DAP UK” is much weaker than a precise address or agreed point.
DAP
Delivered at Place. Seller brings the goods to the named destination ready for unloading; buyer normally handles import clearance and import duties/taxes.
DDP
Delivered Duty Paid. Seller takes responsibility for import clearance and import duties/taxes as well as delivery to the named destination, subject to what local law practically allows.
FCA
Free Carrier. An any-mode rule often suited to containerised or multimodal hand-offs because delivery can occur when goods are handed to the carrier at the named point.

Freight and transport documents

CMR
A road consignment note used in international carriage by road under the CMR regime.
Bill of lading (B/L)
A sea transport document that can evidence receipt/carriage and, depending on type, may function as a document of title.
Sea waybill
A non-negotiable sea transport document used where a document of title is not required.
Air waybill (AWB)
The air-carriage document/reference linking the shipper, carrier, route and goods.
FCL / LCL
Full Container Load / Less than Container Load. Commercial sea-freight service types with different handling and charge structures.
Chargeable weight
The billing weight used by a carrier, often the higher of actual and volumetric/dimensional weight for air/parcel services.
Demurrage / detention
Container/terminal time-related charges. Contract definitions differ by carrier and service, so check the actual tariff.

Border and declaration references

MRN
Movement Reference Number generated for certain customs declarations/transit movements and used to identify the customs record.
DUCR
Declaration Unique Consignment Reference used in UK export processes to identify the consignment/declaration relationship.
ENS
Entry Summary Declaration for safety and security information before certain goods enter a customs territory.
EXS
Exit Summary Declaration used where required for safety/security information on departure.
GVMS / GMR
Goods Vehicle Movement Service / Goods Movement Reference used on applicable GB roll-on/roll-off routes to link declaration references to the vehicle movement.

Definitions here are deliberately short. Use the linked official guidance and the relevant ShipTally field guide when the term changes a declaration or contract decision.

Official sources

LAST REVIEWED / 03 OCT 2026

Check the linked official source again before acting where rates, deadlines or guidance may have changed.