Harmonised system (HS)
An international system of classifying and describing goods. The HS is managed by the World Customs Organisation (WCO). In the European Union it is embodied in the Tariff.
Harmonised system committee (HSC)
The committee of the World Customs Organisation (WCO) responsible for managing the harmonised system (HS).
Harmonised system explanatory notes (HSEN)
Notes on the interpretation of the harmonised system (HS) classifications. These explain the detailed application of each code within the HS.
High risk CAP goods
Goods subject to special Common Agricultural Policy (CAP) controls that are considered to be of high revenue risk. Such goods must only be moved in sealed containers/vehicles under bond.
HM Revenue & Customs (HMRC)
UK government department with responsibility for collecting VAT and other taxes and Customs duties. It's also charged with trying to stop illegal imports of drugs, alcohol and tobacco smuggling and preventing VAT and duties fraud.
Home use removal/delivery
Removal from registered premises or an excise warehouse for duty paid consumption in the UK.
Horticultural Marketing Inspectorate (HMI)
Part of the Rural Payments Agency Inspectorate Department for the Environment, Food and Rural Affairs. The HMI is responsible for enforcing European Union food marketing standards at all levels of the distribution chain.
House Air Waybill (HAWB)
A forwarding agents bill of landing, that forms part of a consolidation.