RENSAT — Your UK and France Trade Compliance Specialists

Glossary & Abbreviations

Term / Abbreviation
Meaning
Explanation
Country / Region
AD Code
Authorised Dealer Code
A code issued by an authorised bank in India that exporters must register with Indian Customs before exporting goods.
India
ADC
Assistant Drug Controller
The Indian authority responsible for regulating the import and export of pharmaceutical products and medical devices.
India
AEO
Authorised Economic Operator
An internationally recognised customs accreditation demonstrating high standards of customs compliance and supply chain security.
UK / EU / India
Air Waybill (AWB)
Air Waybill
The transport document used for air freight shipments.
International
ATA Carnet
Admission Temporaire Carnet
An international customs document allowing temporary import and export of goods without customs duties or taxes.
International
Authorised Consignee
Authorised Consignee
A business approved to receive goods moving under a transit procedure without presenting them at a customs office.
UK / EU
Authorised Consignor
Authorised Consignor
A business authorised to dispatch goods under a transit procedure from its own premises.
UK / EU
Authorised Representative
Authorised Representative
A person or business appointed to act on behalf of another company for customs or regulatory purposes.
International
AWB
Air Waybill
The transport contract and receipt for goods carried by air.
International
B/L
Bill of Lading
The shipping line’s receipt and title document for sea freight.
International
BE
Bill of Entry
The customs declaration submitted when goods are imported into India.
India
BIS
Bureau of Indian Standards
India’s national standards body responsible for product certification.
India
Bonded Warehouse
Bonded Warehouse
A secure customs-approved warehouse where goods may be stored before duties and taxes are paid.
International
BOE
Bill of Entry
The import declaration filed with Indian Customs.
India
Border Inspection Post (BIP)
Border Inspection Post
A designated location where certain goods are inspected before entering a country.
UK / EU
BTI
Binding Tariff Information
A legally binding customs decision confirming the correct commodity code.
UK / EU
C88
C88 Customs Declaration
Traditional UK customs declaration form.
UK
Carnet
ATA Carnet
The pass that lets goods travel abroad temporarily without paying duty.
International
CBAM
Carbon Border Adjustment Mechanism
The EU’s carbon border levy on imported steel, aluminium, cement, fertilisers, electricity and hydrogen, with reporting duties for importers.
EU
CBIC
Central Board of Indirect Taxes and Customs
Indian government authority responsible for customs and GST.
India
CDS
Customs Declaration Service
HMRC’s online declaration platform – the system RENSAT files UK import and export entries through directly.
UK
CFS
Container Freight Station
Facility where containerised cargo is consolidated and processed.
India / International
CFSP
Customs Freight Simplified Procedures
HMRC authorisation allowing simplified customs declarations.
UK
CHA
Customs House Agent
Former Indian term for a licensed Customs Broker.
India
CHED
Common Health Entry Document
Required for certain food, feed, animal and plant products entering the EU.
EU
CHIEF
Customs Handling of Import and Export Freight
HMRC’s old declaration system, now retired and replaced by CDS.
UK
CMR
Convention on the Contract for the International Carriage of Goods by Road
Standard international road transport document.
Europe
Commodity Code
Commodity Code
Code used to classify goods for customs purposes.
International
Commercial Invoice
Commercial Invoice
Invoice used by Customs to determine shipment value and duties.
International
Consignee
Consignee
Person or business receiving the goods.
International
Consignor
Consignor
Person or business sending or exporting the goods.
International
COO
Certificate of Origin
Document certifying the country where goods were manufactured.
International
CPC
Customs Procedure Code
Code identifying the customs procedure being applied.
UK
CPT
Carriage Paid To
Incoterm® where the seller pays carriage to the agreed destination.
International
Customs Broker
Customs Broker
Professional authorised to complete customs formalities on behalf of traders.
International
Customs Clearance
Customs Clearance
Process of obtaining customs approval for imported or exported goods.
International
Customs Declaration
Customs Declaration
Official declaration submitted to Customs about imported or exported goods.
International
Customs Duty
Customs Duty
Tax charged on imported goods.
International
Customs Value
Customs Value
Value used by Customs to calculate duties and taxes.
International
DAP
Delivered at Place
Incoterm® where the seller delivers goods to the named destination and the buyer is responsible for import formalities.
International
DDP
Delivered Duty Paid
Incoterm® where the seller is responsible for transport, customs duties and taxes to the named destination.
International
DELTA IE
French Customs Declaration System
The system RENSAT files French entries through directly.
France
DGFT
Directorate General of Foreign Trade
Indian authority responsible for foreign trade policy and issuing IECs.
India
DUCR
Declaration Unique Consignment Reference
Unique reference used for UK export declarations.
UK
EHC
Export Health Certificate
Certificate required for certain animal and plant products.
UK
ELO
Enveloppe Logistique Obligatoire
France’s mandatory logistics envelope for road freight, required at French ports and the Channel Tunnel since April 2026.
France
EMCS
Excise Movement and Control System
Electronic system for monitoring excise goods.
UK / EU
ENS
Entry Summary Declaration
The safety and security declaration filed before goods arrive, so customs can risk-assess a shipment ahead of the border.
UK / EU
EORI
Economic Operator Registration and Identification Number
The registration number a business needs before it can lodge customs declarations or generate an ENS.
UK / EU
EPCG
Export Promotion Capital Goods Scheme
Indian export incentive scheme.
India
ETA
Estimated Time of Arrival
Expected arrival time of a shipment.
International
ETD
Estimated Time of Departure
Expected departure time of a shipment.
International
EU Customs Code (UCC)
Union Customs Code
Legal framework governing EU customs procedures.
EU
EXS
Exit Summary Declaration
Safety and security declaration for exports where required.
UK / EU
EXW
Ex Works
Incoterm® placing most responsibilities on the buyer.
International
FAS
Free Alongside Ship
Incoterm® for sea freight.
International
FCA
Free Carrier
Incoterm® where seller delivers to a carrier.
International
FCL
Full Container Load
One shipment occupies a full container.
International
FEU
Forty-foot Equivalent Unit
40-foot container measurement.
International
FOB
Free On Board
Incoterm® used mainly for sea freight.
International
FSSAI
Food Safety and Standards Authority of India
Indian food regulator.
India
FTA
Free Trade Agreement
Agreement reducing or removing trade barriers.
International
FTL
Full Truck Load
Dedicated road vehicle for one shipment.
International
GMR
Goods Movement Reference
The single reference GVMS generates to tie a vehicle’s declarations together, shown by the driver at the port before boarding.
UK
GST
Goods and Services Tax
Indian indirect tax.
India
GVMS
Goods Vehicle Movement Service
HMRC’s system for road freight crossing the UK border, tying a vehicle’s customs declarations to one movement reference.
UK
Haulier
Road Transport Operator
Company transporting goods by road.
International
HMRC
His Majesty’s Revenue & Customs
UK tax and customs authority.
UK
HS Code
Harmonised System Code
International product classification code.
International
HSN
Harmonised System of Nomenclature
Indian product classification system.
India
ICEGATE
Indian Customs Electronic Gateway
Indian online customs portal.
India
ICS2
Import Control System 2
The EU’s pre-arrival safety and security system that ENS declarations are filed into.
EU
ICD
Inland Container Depot
Inland customs clearance facility.
India
IEC
Import Export Code
Code required for most Indian importers and exporters.
India
IGM
Import General Manifest
Manifest submitted before imported cargo arrives.
India
IMDG
International Maritime Dangerous Goods Code
Rules for transporting dangerous goods by sea.
International
Incoterms®
International Commercial Terms
Rules defining buyer and seller responsibilities.
International
Import Declaration
Import Declaration
Customs declaration for imported goods.
International
IOR
Importer of Record
Party legally responsible for import compliance.
International
IPAFFS
Import of Products, Animals, Food and Feed System
UK import notification system.
UK
LCL
Less than Container Load
Shared container shipment.
International
LTL
Less Than Truck Load
Shared road freight.
International
LUT
Letter of Undertaking
Indian GST export declaration.
India
MAWB
Master Air Waybill
Primary air waybill issued by an airline.
International
MRN
Movement Reference Number
The reference customs issues once a declaration is accepted, used to track the movement.
UK / EU
MUCR
Master Unique Consignment Reference
Reference grouping UK export consignments
UK
NCTS
New Computerised Transit System
The system used to open, manage and close transit movements under T1 and T2.
UK / EU
Packing List
Packing List
Document listing shipment contents.
International
PBN
Pre-Boarding Notification
The pre-boarding notification required for goods moving to or from the Republic of Ireland by ferry.
Ireland
POD
Proof of Delivery
Confirmation goods have been delivered.
International
POL
Port of Loading
Port where goods are loaded.
International
PPF
Poste de Contrôle Frontalier
French Border Control Post.
France
PVA
Postponed VAT Accounting
Method of accounting for UK import VAT on VAT Returns.
UK
RDE
Représentation en Douane Enregistrée
Registered Customs Representative.
France
RDEI
Représentation Directe en Douane Enregistrée
Direct customs representation.
France
Reefer
Refrigerated Container
Temperature-controlled container.
International
RGR
Returned Goods Relief
Relief from customs duty on eligible returned goods.
UK / EU
RMS
Risk Management System
Indian customs risk assessment system.
India
RoDTEP
Remission of Duties and Taxes on Exported Products
Indian export incentive.
India
Ro-Ro
Roll-on/Roll-off
Vehicle ferry transport.
International
SAD
Single Administrative Document
Standard customs declaration document.
UK / EU
SB
Shipping Bill
Indian export customs declaration.
India
SCOMET
Special Chemicals, Organisms, Materials, Equipment and Technologies
Indian export control list.
India
SEZ
Special Economic Zone
Designated area with trade incentives.
India
SIVEP
Border Inspection Service
French sanitary and phytosanitary inspection service.
France
SOLAS
Safety of Life at Sea
International maritime safety convention.
International
SPS
Sanitary and Phytosanitary Measures
Rules protecting animal, plant and public health.
International
T1
External Union Transit
The transit procedure that moves non-Union goods across borders with duties suspended until they reach their destination.
UK / EU
T2
Internal Union Transit
The transit procedure for Union goods moving between or through customs territories.
UK / EU
TARIC
Integrated Tariff of the European Union
EU tariff database.
EU
TEU
Twenty-foot Equivalent Unit
20-foot container measurement.
International
Transit
Transit Procedure
Movement of goods under customs control.
International
TVA
Taxe sur la Valeur Ajoutée
French VAT.
France
UCC
Union Customs Code
EU customs legislation.
EU
UKIMS
UK Internal Market Scheme
Scheme supporting qualifying movements within the UK Internal Market.
UK
VAT
Value Added Tax
Consumption tax on goods and services.
UK / International
VGM
Verified Gross Mass
Verified weight of a packed container.
International
WCO
World Customs Organization
International customs standards organisation.
International

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