Accompanying administrative document (AAD) 
A control document required for movements of excise goods in duty suspension within the European Union (EU) and for export.

Account sales 
A term used when goods imported on consignment are valued for customs purposes by reference to the price they achieve when sold in the European Union (EU). Account sales commonly apply to importations of perishable goods. 

Accounting Centre for Registered Excise Dealers and Shippers (REDCENT) 
The accounting centre processes records of all payments of excise duty made under the Registered Excise Dealers and Shippers (REDS) system and holds registration records of all registered traders. 

Acquisition 
Receipt, by a person registered or liable to be registered for VAT, of goods that have been supplied by a registered person in another European Union (EU) Member State and removed from there to the UK.

Ad valorem duty 
Duty expressed as a percentage based on the customs value of the goods, eg 10 per cent ad valorem means that the duty payable is 10 per cent of the customs value of the goods.

Additional costs 
The price you negotiate with overseas customers also needs to include some additional costs. For example, transportation costs may include the cost of special packaging and labelling, while the detailed documentation you generally need may involve extra costs.

Admission temporaire carnet (ATA carnet) 
A document accepted by countries party to the Admission Temporaire (ATA) (Temporary Admission) Convention which facilitates the temporary import and export of goods and replaces normal customs documentation. In the UK, carnets are issued by the London Chamber of Commerce and Industry, and by several other Chambers of Commerce in various towns and cities.

Admission temporaire roulette (ATR) 
Temporary admission on wheels -certificates used to indicate that goods are entitled to preferential rates of duty in Turkey.

Advance fixing certificate (AFC) 
A form of export licence for Common Agricultural Policy (CAP) goods. AFCs set the rate at which export refunds will be paid on exported products. Because AFCs must be applied for in advance of export, both the exporter and the Rural Payments Agency will know how much money will be paid in export refund over the life of the certificate.

Advising bank
Bank operating in an exporter's country that handles letters of credit (see Letter of credit) for a foreign bank by notifying the exporter that the credit has been opened in its favour. The advising bank lets the exporter know exactly what the conditions of the letter of credit are but isn't necessarily responsible for payment.

African Caribbean and Pacific States (ACP) 
A collective term for a large number of independent states which are treated similarly for the purposes of trade preferences. A complete list of the states included in the ACP group can be found in Volume 1 of the Tariff.

Agent 
For the purpose of the HM Revenue & Customs (HMRC)agent service, an agent is a third party that is authorised to transact online on behalf of a VAT-registered client. Examples include accountants and book-keepers appointed by individual clients.

Agent ID 
An agent ID is given to an agent when they enrol in an HM Revenue & Customs (HMRC) online service for the first time. The agent supplies the details for half of the ID, the second part is generated by the government gateway. It is the agent ID that clients use to appoint agents to transact on their behalf.

Agricultural component (AC) 
A Customs (import) charge applicable to goods processed from certain basic agricultural products.

Air waybill (AWB) 
A waybill that covers both domestic and international flights transporting goods to a specified destination. This is a non-negotiable instrument of air transport that serves as a receipt for the shipper, indicating that the carrier has accepted the goods listed and obligates itself to carry the consignment to the airport of destination according to specified conditions.

Aircraft spare parts depot (ASPD) 
Location at which imported spare parts for certain aircraft can be stored without payment of customs duty or import VAT. Only spare parts for eligible aircraft can benefit from the ASPD regime. In order to be considered eligible, an aircraft must be: (i) registered outside the UK (aircraft based in the Channel Islands and Gibraltar are considered to be based outside the UK); or (ii) owned and operated by a person whose main place of business is outside the UK; or (iii) used in international air transport services. Only civil aircraft are eligible.

Airport of receipt (AOR) 
The cargo community system (CCSUK) airport at which a transit shed operator creates a consignment record for uncleared imported goods.

Alcohol ingredients relief (AIR) 
Various alcoholic beverages are to be relieved from excise duty when used, within certain limits, as ingredients for specified classes of food.

Alternative means of gaining assurance (AMOGA) 
Based on checks of records obtained from the trader, or HM Revenue & Customs visits targeted at a particular area of the trader's activities.

Animal health imports controls 
Many types of live animal and animal products are subject to health controls on import to the European Union (EU). Animals susceptible to rabies are subject to health controls on entry to the UK, even if they arrive from other EU member states (except the Irish Republic). In the UK, all animal health controls are enforced by the Department of the Environment, Food and Rural Affairs (DEFRA).

Anti-dumping 
If a company exports a product at a price lower than the price it normally charges in its home market, it's said to be dumping the product. Member countries of the World Trade Organisation may be able to impose certain measures on other members that dump products on their markets.

Anti-dumping duty (ADD) 
A customs duty on imports, providing protection against the dumping of cheap goods in the European Union (EU) by foreign producers.

Asian dollars 
US dollars deposited in Asia and the Pacific Basin.

Authorised Economic Operator (AEO) 
The AEO certificate is an internationally recognised quality mark which tells people that your role in the international supply chain is secure, and that your customs controls and procedures are efficient and compliant. Your business must be established in the European Community.

Authorised operator 
A trader authorised by HM Revenue & Customs (HMRC) to operate one or more simplified export procedures: simplified declaration procedure (SDP) and local clearance procedure (LCP) and/or a designated export place (DEP). It also includes an exporter or third party allowed to make full export declarations to the Customs Handling of Import and Export Freight (CHIEF) system.