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EPU : Customs Entry Processing Unit

The HM Revenue and Customs Entry Processing Unit for the receipt and handling of import and ex-customs warehouse documentation.

Read more Equivalent Compensation

System allowing, under certain Customs procedures, the exportation or importation of goods identical in type, description, quality and technical characteristics to those previously imported or exported.

Read more Equivalent Goods

Goods identical in description, quality and technical characteristics to those imported or exported for inward or outward processing.

Read more ERN : Entry Reference Number

Most declaration reference numbers are 18 digits and are usually made up of numbers and letters. The import declaration Entry Reference Number (ERN) consists of

Read more ESS : Excise System Specification

The Functional Excise System Specification (FESS) analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS). 

Read more EU : European Union

The 27 member states making up the European Union.

Read more EU CIT : EU Corporate Income Tax

The tax charge in the EU to companies.

Read more EUR-MED Movement Certificate

AN EUR-MED movement certificate is used to record preferential trade in goods between the UK and participating countries.

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