Electronic Applications for Phytosanitary Certificates (EAPC)
A system developed for the Plant Health Inspectorate to provide for the electronic delivery and processing of interactive application forms for export certificates for plants and plant products.
Electronic data capture service (EDCS)
The transport mechanism for electronic data interchange (EDI) data between the trade and various HM Revenue & Customs (HMRC) systems. There are three methods of submission to EDCS: Simple Mail Transfer Protocol (SMTP) email attachment, ISO standard for electronic mail (x.400) email attachment and web.
Electronic data interchange (EDI)
The method of exchanging messages between computer systems over an electronic communications network nationally and internationally.
Electronic data interchange for administration, commerce and transport (EDIFACT)
Electronic Data Interchange for Administration, Commerce and Transport -an EDIFACT message is the basic unit for communicating information electronically. For example, a Supplementary Declaration is submitted as a Customs Declaration.
Eligible goods excise
Goods on which excise drawback may be claimed.
End use
Arrangements which allow certain imported goods to be declared for free circulation in the European Union at a reduced or nil rate of duty, provided they are put to a prescribed use under Customs control.
Enhanced remote transit shed (ERTS)
A place situated outside the appointed area of an approved port/airport where non-European Union goods may be held until they are assigned to a Customs approved treatment or use.
Entitled destinations
Destinations within the European Union eligible to receive Common Agricultural Policy (CAP) export refunds.
Entitled passenger
A person travelling by sea or air to a country outside the fiscal/Customs territory of the European Union and in possession of a valid transport document.
Entitled vessel
A vessel with authority from HM Revenue & Customs (HMRC) to receive duty-free stores.
Entry
A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a single administrative document (SAD). Traders approved to do so can submit entries electronically.
Entry processing point (EPP)
A customs office that partially processes entries but does not have the full facilities of an entry processing unit (EPU).
Entry Processing Unit (EPU)
A HM Revenue & Customs (HMRC) and excise entry processing unit (EPU) where import, export and duty payment documents are processed.
Euro
The European currency unit used by 15 members of the European Union: Austria, Belgium, Cyprus, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Malta, Netherlands, Portugal, Spain and Slovenia, all of which have joined Economic and Monetary Union (EMU) and now use the Euro in place of their old national currencies.
Eurodollars
US dollars deposited in Europe.
European Binding Tariff Information (eBTI)
System for implementing the Common Customs Tariff. The information is issued to economic operators by the customs authorities of the European Union member states. Thus, traders will know in advance, the tariff classification of the goods they intend to import or export. This information is introduced into a database run by the European Commission and is legally valid in all Member States, regardless of the Member State which issued it.
European Commission (EC)
One of the three main governing bodies of the European Union (EU). The Commission drafts proposals and is responsible for implementing policy. It is also responsible for ensuring that EU legislation is carried out.
European Community (EC)
European Community (EC) and European Economic Community (EEC) are now referred to as the European Union (EU).
European Free Trade Association (EFTA)
Members of the European Free Trade Association (EFTA) are Iceland, Norway, Liechtenstein and Switzerland.
European sales lists (ESL)
All businesses registered for VAT that supply goods to businesses registered for VAT in other European Union (EU) member states must send HM Revenue & Customs (HMRC) lists of their EU supplies. Other member states use the information provided on the European sales lists (ESL) to ensure VAT has been correctly accounted for.
European Union (EU)
An economic association of European countries founded by the Treaty of Rome in 1957 as a
common market. It was known as the European Community (EC) before 1993. The European Union (EU) member states are: Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, the Netherlands and the UK.
Ex work (EXW)
An Incoterm, where the seller makes the goods available to the buyer at their own premises or another named place. The buyer assumes all the costs and risks of clearing the goods for export and loading and transporting the goods.
Excise Duty
A UK duty charged on both UK produced and imported goods. Goods subject to excise duty include beer, wine, spirits and other alcoholic drinks, hydrocarbon oils (including fuel oil), and tobacco goods. The rate of duty is set separately for each product.
Excise goods
Goods, other than chewing tobacco, which are chargeable with a duty of excise by or under the Alcoholic Liquor Duties Act 1979, the Hydrocarbon Oils Duties Act 1979 or the Tobacco Products Act 1979.
Excise warehouse
A warehouse authorised by HM Revenue & Customs (HMRC) for the deposit, without payment of duty, of goods liable to excise duty. There are special requirements for premises for the storage of oil.
Exempt persons
Importers who are not registered for VAT or registered taxable persons who are re-importing goods other than in the course of their business.
Export
Movement of goods from the UK to a destination outside the European Union. This includes the Channel Islands.
Export Cargo Shipping Instruction (ECSI)
Issued by exporters to the freight forwarder or carrier, telling them what the goods are, the terms and conditions for movement of the goods and cost allocation.
Export Credits Guarantee Department (ECGD)
The UK government's official export credit agency. It helps UK manufacturers and investors trade overseas by providing them with insurance and backing for finance to protect against non-payment.
Export house
Intermediary organisation between an exporter and a buyer.
Export invoice
Part of the documentation needed if you ship your goods abroad. It should contain a full description of your goods, their price, weight and country of origin.
Export licence
Government document legally required for the export of certain goods such as pharmaceuticals, chemicals and munitions. It's the exporter's responsibility to obtain a licence if necessary.
Export packing list
This is attached to the outside of the package to be shipped and specifies the weight, volume and type of cargo.
Export preferences
Preferential rates of duty charged on certain goods exported from the UK, in effect allowing the buyer to benefit from a lower or zero rate of customs duty. To be eligible, your goods must satisfy a number of rules.
Export reception list (ERL)
A sequentially numbered computer produced list containing specified details of all export consignments which have been received and for which details have been recorded on the computer since the production of the previous list.
Export refund
A payment made to exporters under Common Agricultural Policy (CAP) provisions on the export to non-European Union (EU) countries of certain goods originating in the EU, or in free circulation, where EU prices are above world prices.
Export shop
An excise warehouse approved for the supply of excise goods to entitled passengers without payment of excise duty.
Export time out
A period of time agreed with customs locally, after which, if there has been no customs intervention, goods may be loaded for export.
Exported tobacco products
Tobacco products which are manufactured in the UK and are exported to another European Union (EU) member state or to a third country, either directly or indirectly.
Exporter
For Customs purposes this is considered to be the person on whose behalf the export declaration is made and who is the owner of the goods, or has a similar right of disposal over them at the time the declaration is accepted. Where the ownership, or a similar right of disposal over the goods, belongs to a person established outside the European Union (EU) pursuant to the contract on which the export is based, the exporter is considered to be the contracting party established in the EU.
Extract
A supplementary licence or certificate issued by a competent authority for part of the quantity authorised by an existing licence or certificate.