Dangerous Goods Declaration (DGD)
Declaration required when shipping hazardous or potentially hazardous goods. This is sometimes called the Dangerous Goods Note.
Declarant
The person legally responsible for the accuracy of the information given in a declaration to customs. This includes the accuracy of any supporting documents relating to the declaration.
Declaration
A declaration made in the appropriate form to customs indicating the intention of the declarant to declare goods to the export or import procedure.
Deed of Gift
A legal document which transfers ownership of the special stamp to customs whilst local export control (LEC) traders retain the stamp for authenticating community transit (CT) documents.
Deferment account
An account underwritten by a bank or insurance company to which import duties due are posted.
Deferment approval number (DAN)
A unique reference number issued to a trader by the central deferment office, part of HM Revenue & Customs (HMRC), to identify the trader's duty deferment account.
Deferment trader
A trader who is approved by HM Revenue & Customs (HMRC) to defer the payment of tax and duties. Conditions apply.
Delivered at frontier (named place) (DAF)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered -not unloaded or cleared for import -when they arrive at the named place at the frontier of the importing country but outside the customs border. The buyer clears the goods for import and is responsible for all costs and risks from this point.
Delivered duty paid (named place of destination) (DDP)
An Incoterm, where the seller clears the goods for export and pays for delivery to the named destination. The seller meets all the costs and risks of clearing the goods for import, though the buyer may agree to bear some of the costs. The goods are delivered when the seller places the goods at the buyers' disposal at the named destination cleared for import but usually not unloaded.
Delivered duty unpaid (named place of destination) (DDU)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered when they arrive at the named destination place and placed at the disposal of the buyer, not cleared for import or unloaded. The buyer is responsible for clearing the goods for import and the associated costs and risks, though the seller can agree to bear some of these costs.
Delivered ex quay (named port of destination) (DEQ)
An Incoterm, where the seller clears the goods for export and pays for delivery. The goods are delivered when they're placed on the quay at the named port of destination. The buyer is responsible for clearing the goods for import and the associated costs, unless agreed otherwise.
Delivered ex ship (named port of destination) (DES)
An Incoterm, where the seller clears the goods for export and pays for delivery. Delivery occurs when the goods are placed at the disposal of the buyer on board the ship at the named port of destination. From this point the buyer bears the costs and risks of clearing the goods for import and unloading.
Department for Business, Enterprise and Regulatory Reform (BERR)
Government department that works to create the conditions for business success and help the UK respond to the challenge of globalisation.
Department for Environment, Food and Rural Affairs (Defra)
The UK government department tasked with issues such as the environment, rural development, the countryside, wildlife, animal welfare and sustainable development.
Depositor in warehouse
The person bound by the declaration placing the goods under the customs warehousing procedure or to whom the rights and obligations of such a person have been transferred.
Designated export place (DEP)
This is a customs-approved inland location where certain export procedures (full and simplified declaration procedures, low-value and statistical declarations) may be used and where all customs declaration must be made electronically to the Customs Handling of Import and Export Freight (CHIEF) system.
Despatches
In the context of trade within the European Union (EU), the removal of goods from the UK and their acquisition in another EU member state by a person registered for VAT in that state.
Direct export
Refers to goods exported directly from the UK to a non-European Union (EU) country.
Direct representative
A third party who makes a customs declaration in a trader's name, on the trader's behalf.
Direct trader input (DTI-CHIEF)
An arrangement under which traders can input data from their own computer terminals to the Customs Handling of Import and Export Freight (CHIEF) system via a trade system operator.
Direct trader input community (DTI community)
An arrangement where traders using direct trader input (DTI) transmit data to the customs entry processing system via one of the community linked networks.
Direct trader input system (DTI system)
A trade computer system that supports a network of trade users and provides human computer interface (HCI) and electronic data interchange (EDI) access to the Customs Handling of Import and Export Freight (CHIEF) system. Inventory systems are usually associated with a direct trader input system (DTI system).
Distance selling
When a taxable person registered in one European Union (EU) member state supplies and delivers goods to a non-taxable person in another EU member state (most common in mail order).
Distiller's warehouse
An excise warehouse approved by HM Revenue & Customs (HMRC) under Section 15 of the Alcoholic Liquor Duties Act 1979, for the storage of the spirits produced at a distillery. A limited range of operations, such as racking, can be carried out in a distiller's warehouse.
Distributor
Overseas agent which sells for a supplier directly and maintains an inventory of the supplier's products.
Documentary collection
Where you draw up a bill of exchange, which allows you to keep control of your goods and raise additional finance. An overseas bank, acting on your bank's behalf, will only release the documents necessary for your customer to take possession of goods once it formally accepts the terms of the bill. Documentary collections are typically used for exports outside the European Union (EU).
Documentary credits
Letters of credit are the most secure method of payment (other than payment in advance). Your customer arranges a letter of credit with its bank, which then pays a corresponding bank in the UK -the advising bank -once you submit all the necessary documentation.
Documentary proof of origin (DPO)
An accurate and authentic "irrevocable" letter of credit, verified by your bank, carries little credit risk. Documentary credits are typically used for exports to customers you have not sold to before, and for customers and countries that present particular credit risks.
DOMERO
A Plant Health Inspectorate (PHI) computer system for recording, processing and reporting inspections.
Drawback
Repayment of duty or other taxes paid on goods satisfying certain conditions. The most common forms of drawback relate to excise duty paid on goods which are subsequently removed from the UK (whether to another European Union (EU) member state or to a destination outside the EU) supplied as ship's or aircraft's stores or used in the manufacture of certain eligible products. Inward processing relief (IPR) drawback is a procedure under which customs duty and VAT are paid on import and reclaimed when the goods are re-exported.
Duty
There are two main types of duty collected by HM Revenue & Customs (HMRC) -one is import duty, which is duty charged on goods imported into the European Union (EU) and the other is excise duty, which is a UK tax on certain types of goods, such as alcohol or tobacco.
Duty and tax
Customs duty, Common Agricultural Policy (CAP) charges, excise duty and VAT, as applicable.
Duty paid terminal
An oils terminal where all of the oils in storage have borne excise duty.
Duty point
The time and place where excise duty becomes payable.
Duty representative
A person authorised and registered by HM Revenue & Customs (HMRC) to act as an agent for non-UK owners of excise goods who wish to deposit goods in a UK excise warehouse.
Duty suspension
An arrangement which allows excise goods to be produced, processed, held, received and dispatched without payment of duty. The duty chargeable on the goods is held in suspense. Duty suspension ends when the goods reach a legal point, ie the "excise duty point", at which the duty becomes due.
Duty-suspended installation
A warehouse, where oils are stored in duty suspension before delivery to home use. These are normally attached to the producer's premises, or are import warehouses. These premises used to be referred to as bonded warehouses.