AEB Glossary

C

• CDS - Customs Declaration Service
• CFR – Cost and Freight (Incoterm)
• CFSP - Customs Freight Simplified Procedures
• CHIEF - Customs Handling of Import and Export Freight
• CIF – Cost, Insurance and Freight (Incoterm)
• CIP – Carriage and Insurance Paid To (Incoterm)

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D

• DAP – Delivered at Place (Incoterm)
• DDP – Delivered Duty Paid (Incoterm)
• DPU – Delivered at Place Unloaded (Incoterm)
• Dual-use goods
• Duty deferment account

E

• Export declaration
• Export licence
• EXW – Ex Works (Incoterm)

F

• FOB – Free on Board (Incoterm)
• FAS – Free Alongside Ship (Incoterm)
• FCA – Free Carrier (Incoterm)

H

• HMRC - Her Majesty's Revenue and Customs

I

• Important declaration

L

• Low-risk goods

N

• NCTS - New Computerised Transit System
• NES - National Export System

R

• RoRo - Roll-on/roll-off

T

• Transition period

U

• UKGT - UK Global Tariff

Z

• Zero VAT rate

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