COMMON TERMS AND DEFINITIONS EXPLAINED

Who is the consignor?

The consignor is the person sending the goods AKA the exporter

Who is the consignee?

The consignee is the person receiving the goods, AKA the importer

The Importer of Record

The importer of record is responsible for Customs documentation and payment.

The Smart Border

Post B​rexit new customs formalities and controls are now in place. The smart border has been created to ensure a smooth flow of traffic whilst simultaneously adhering to these measures.

The smart border is built on 3 principles:

  • Anticipation- which allows customs formalities to be prepared digitally before arriving at the border points. 

  • Identification- Offers a way of combining together information into a digital document wallet

  • Automation- Due to new advanced technologies the automation and digitisation of document verification the waiting times at the border will be significantly reduced 

What is fiscal representation? 

Fiscal representation are used by a foreign entity who can appoint a tax representative in the import country to represent their business with the Tax and Customs Administrations. 

An EORI number

An Economic Operators Registration and Identification number is a European Union registration and identification number for businesses which undertake the import or export of goods into or out of the EU

What is a customs broker?

A customs broker is an agent who assists importers and exporters in preparing documents for clearing their goods through customs. 

A CHED Document

a CHED is a Common Health Entry Document - CHED’s are the common health entry documents for consignments of plants, plant products, foods and animal products.

 
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