What do all these customs terms and abbreviations mean?

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We have put together a handy glossary with the customs keywords and their definitions to help you familiarise yourself with the customs language.

EORI number (Economic Operators Registration and Identification number):

An EORI number is an identification number for businesses whom import or export goods into or out of the EU.

MOSS (Mini one stop shop):

MOSS is a method of paying VAT on supplies for certain digital services if your business is based in the UK and supplies to consumer in the EU or your business is based outside of the UK and EU and makes supplies to EU and UK consumers.

EXW (Ex works):

EXW is a term that outlines when a seller makes a product available at a certain location and the buyer who purchases the product has to cover the costs of transportation.

DDP (Delivered duty paid):

DDP is an agreement where the seller takes all responsibility and costs associated with the transportation of goods until the end buyer receives them at the destination port.

Importer of record:

The importer of record is an individual or an organisation that is responsible for products classification, payment of duties, import obligations as well as all entry documents required by the Customs Border Protection (CBP).


In short HMRC CHIEF is the nation computer system for HMRC.


These are a series of pre-defined terms published by the International Chamber of Commerce in relation to international commercial law.

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