Guide to Incoterms

Incoterms (International Commercial Terms) are a set of rules published by the International Chamber of Commerce (ICC) which relate to International Commercial Law. They were last updated in 2020, and the ICC has some good free resources available on its website to help you understand Incoterms:

Search results for: 'incoterms' | ICC Knowledge 2 Go - International Chamber of Commerce (iccwbo.org)

Customs Glossary

Below is a list of abbreviations and descriptions of commonly used customs terms.

Term	Common abbreviation	Description
Movement Reference Number	MRN	The MRN is a unique customs identification number for declarations. E.g. import and export declarations
Pre-boarding Notification	PBN	A PBN is a 'virtual envelope' where the details of the Master Reference Numbers (MRN's) of all the customs declarations relating to the goods are held together in one place. Each PBN has a unique identifier called the PBN ID. A PBN is needed to board the ferry
Goods Movement Reference	GMR	A Goods Movement Reference (GMR) number is generated by GVMS, the GMR links together all the customs declarations for a particular shipment. This allows the haulier to present one GMR number at the European border to prove that all the goods being shipped have been correctly declared to HM Revenue and Customs.
Goods Vehicle Movement Service	GVMS	The Goods Vehicle Movement Service is a UK government border control information technology system for coordinating the movement of vehicles. Used to create a GMR
Entry Summary Declaration	ENS	Summarised declaration for all good on a vehicle/ trailer. An ENS is required for PBNs coming into Ireland
Automated Import System	AIS	The Automated Import System (AIS) is Irish Revenue's national electronic import system. AIS handles the validation, processing, duty accounting and clearance of customs declarations.
Automated Export System	AES	Irish Revenues national export sytem
Customs Declaration Service	CDS	UK import and export declaration system
Delivered Duty Paid	DDP	DDP shipping is a delivery agreement between buyers and sellers that places the risks and responsibilities of transportation on the seller until the buyer receives them
Delivered At Place	DAP	DAP is an international trade term used to describe a deal in which a seller agrees to pay all costs and suffer any potential losses of moving goods sold to a specific location. In DAP agreements, the buyer is responsible for paying import duties and any applicable taxes, including clearance and local taxes, once the shipment has arrived at the specified destination
Commodity Code	N / A	A series of numbers which classifies goods
Economic Operators Registration and Identification number	EORI	Businesses and people wishing to trade must use the EORI number as an identification number in all customs procedures when exchanging information with Customs administrations.
Box 44 codes	N / A	Additional information/Documents produced/Certificates and authorisations
Single Administrative Document	SAD	Standard form used for declaring imports, exports, transit and several other customs procedures
The Department of Agriculture, Food and the Marine	DAFM	N / A
Common Health Entry Document	CHED	A mandatory document that must be presented at border control post in order to carry out security checks when certain goods enter the EU market (Animals, products of animal origin, products of plant origin, food and feed products)
The Trade Control and Expert System	TRACES	The Trade Control and Expert System TRACES is the European Commission's online platform for sanitary and phytosanitary certification required for the importation of animals, animal products, food and feed of non-animal origin and plants into the European Union
Integrated Tariff of the European Communities	TARIC / TARIFF	The integrated Tariff of the European Union, is a multilingual database integrating all measures relating to EU customs tariff, commercial and agricultural legislation.
Transit document	T2	The T2 document is issued for EU goods traveling to another EU country via the UK or another non-EU territory.
Transit document	T1	The T1 is a customs document used in the 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.