COMMON TERMS AND DEFINITIONS EXPLAINED

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Who is the consignor?

The consignor is the person sending the goods AKA the exporter

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Who is the consignee?

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

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The Importer of Record

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

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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 

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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. 

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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

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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. 

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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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