TSAD26000 - Glossary

BIP

Border Inspection Post (BIP). Control point at the place of importation into the Community where live animals and products of animal origin are subject to veterinary checks and must not be removed until a Certificate of Veterinary Clearance has been given by the appropriate authority.

Bulk Tanks and Unshedded Areas

These are storage facilities which may be approved by Customs as temporary storage areas.

CEMA

Customs and Excise Management Act 1979.

CFSP

Customs Freight Simplified Procedures.

CHIEF

Customs Handling of Import and Export Freight.

An electronic system for the handling of import and export freight.

CVC

Certificate of Veterinary Clearance (CVC). Document issued by a veterinary official at a BIP controlling live animals and products of animal origin entering the Community.

Community Transit

A customs procedure which allows goods to be moved from one point to another within the Community.

Container

For the purpose of this guidance 'container' means:

• an article of transport equipment as defined in Notice 306 (Containers Glossary) which is approved for the transport of goods under customs seal or which is considered by Revenue and Customs to be secure and capable of being effectively sealed
• a road vehicle, including semi-trailers approved under the TIR convention or considered by Revenue and Customs to be effectively sealed or
• a secure sealable railway train ferry wagon.

Customs-Approved Treatment Or Use Of Goods

This means:

• the placing of goods under a customs procedure
• their entry into a free zone or free warehouse
• their re-exportation from the customs territory of the Community
• their destruction
• their abandonment to the Exchequer.

Customs Procedure

This means:

• release for free circulation
• transit
• customs warehousing
• inward processing
• processing under customs control
• temporary admission
• outward processing
• exportation.

CSP

Customs Service Provider.

Debt

Debt is regarded as covering duty and levy of all descriptions, including excise duties, VAT, customs duty and other import charges.

Declaration

A customs declaration in the prescribed format indicating a wish to assign non-Community goods to a customs procedure.

Deed

A legal document signed by the operator and which makes clear on its face that it is intended to be a deed securing any debt that may arise due to the unlawful removal of uncleared goods having the status of goods in temporary storage.

DEFRA

Department for the Environment Food and Rural Affairs.

DEVD

Display Entry Version Detail.

ERTS

Enhanced Remote Transit Shed. An approved place situated outside the appointed area of the approved port/airport where non-Community goods are held in temporary storage until they are assigned a Customs approved treatment or use

Free Circulation

Goods are in free circulation within the Community if they are:

• wholly the produce of the Community, unless a CAP export refund has been claimed on them or
• have been imported from a non-Community country and all import formalities have been complied with and any customs charges have been paid and not refunded wholly or in part.

Inland Clearance Depot (ICD)/Inland Rail Depot (IRD)

ICDs and IRDs are places for the temporary storage and clearance of goods which have arrived in the UK from non-Community countries in containers or vehicles. They may also be used as places where freight may be declared for export

Inter Port/Airport/ERTS Removal

This is an arrangement whereby uncleared non-Community goods move under UK Transit from the place of importation to another port/airport/temporary storage premises.

NCTS

New Computerised Transit System

NES

National Export System

NCH

National Clearance Hub (A customs centralised unit based in Salford where all customs clearances are processed). This task was previously carried out by the former EPUs (Entry Processing Units).

Remote Transit Shed

An approved place situated within the boundaries of the appointed area of an approved port/airport but outside the customs approved area where non-Community goods are held in temporary storage until they are assigned a customs approved treatment or use.

Removal Notification

A document or message sent by Customs informing the temporary storage operator that goods may be removed from temporary storage.

SAD

Single Administrative Document

TAD

Transit Accompanying Document

Temporary Storage

Goods have the status of goods in temporary storage from the time they are presented to Customs until they are assigned to a customs approved treatment or use.

TIR

Transport International Routier. This is an international transit procedure concerned with road transport. The term Transport International Routier is a French term meaning International Road Transport.

Transit Shed

An approved place situated within the appointed area of an approved port/airport where non-Community goods are held in temporary storage until they are assigned a customs approved treatment or use. Transit sheds may also be used for the storage of goods subject to export control.