Beyond Brexit: trade in goods Contents

Appendix 5: Glossary


Authorised Economic Operator

ATA Carnet

An international customs and temporary export-import document which allows the temporary movement of goods without the payment of duties or import taxes


Border control post


Department for Business, Energy and Industrial Strategy

Bilateral cumulation

A provision in a free trade agreement allowing the parties to cumulate inputs from one another when assessing the origin of a product


Border and Protocol Delivery Group


Civil Aviation Authority


Laden journeys undertaken by a vehicle of one country within the territory of a second


Customs Handling of Import Export Freight service; the IT system for customs declarations

Conformity assessment

The procedures for ensuring a product meets necessary regulatory requirements before it is placed on the market


Laden journeys undertaken by a vehicle of one country from a second country to a third, without returning to its home territory in between


Northern Ireland’s Department of Agriculture, Environment and Rural Affairs


Department for Environment, Food and Rural Affairs

Diagonal cumulation

A provision in an FTA which allows the parties to cumulate inputs from third countries (typically those with which both parties have a free trade agreement) when assessing the origin of a product


European Union Aviation Safety Agency

ECMT permit

European Conference of Ministers of Transport permit

EORI number

Economic Operators Registration and Identification number: required to move goods between the UK and the EU


Export health certificate

Fifth freedom of the air

The right of an airline to fly between two foreign countries on an itinerary originating or ending in its own country, depositing and collecting goods or passengers en route


Free trade agreement


Groupage Export Facilitation Scheme


The consolidation of various consignments, often from multiple companies, on a single lorry


A set of internationally recognised trade terms that describe the practical arrangements for the delivery of goods from sellers to buyers, and allocate the obligations, costs and risks between the two Parties


Local Enterprise Partnership

Level playing field

Provisions in a trade agreement to limit regulatory competition between jurisdictions in areas such as subsidies and employment standards

Local content threshold

A minimum threshold for the product content deriving from the parties in an FTA; the threshold determines whether a product is considered to be originating

Postponed VAT accounting

A measure which allows traders to declare and recover import VAT on the same VAT return, rather than paying VAT on import and reclaiming it later

Preference utilisation

The extent to which imports eligible to enter a country using an FTA’s zero or lower tariffs actually enter under these rates


Product-specific rules of origin

Rebalancing mechanism

A process outlined in the TCA allowing either Party to introduce temporary tariffs if it assesses that the other’s rules have introduced enough divergence to significantly affect bilateral trade or investment. The process allows for countermeasures if the initial measures are deemed unfair, and potentially amendments to or termination of parts of the TCA.

Rules of origin

A set of criteria which establish the ‘economic nationality’ of a product; to benefit from reduced tariffs in an FTA, products must comply with rules of origin


Society of Motor Manufacturers and Traders


Sanitary and phytosanitary

Statement on Origin

A statement describing the originating product in sufficient detail to enable its identification; used to determine the origin of a product


Direct or indirect financial contributions from the state granted to certain companies, usually to promote a social good or address a market failure


EU-UK Trade and Cooperation Agreement


A customs procedure which allows for the temporary suspension of duties and taxes that are applicable at import; goods placed under Transit are subject to these formalities at the point of destination rather than at the point of entry


Union Customs Code

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