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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Latest News

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APHA Update - Lumpy Skin Disease: import of milk and dairy products from Spain

Great Britain (England, Scotland and Wales) has suspended the import of the following bovine…

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Important Update: Changes to EU Preference Claims in CustomsLink

In the latest version of CustomsLink, customers will notice changes in how EU Preference claims are…

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Coming soon: French import VAT change for GB & non-EU businesses

Non-EU (including GB) businesses are about to see a significant VAT change for their French imports…

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DAERA NI Update - New seal check procedure at Heysham port

Due to ongoing construction work at Heysham Port, the process for vehicles requiring a seal check…

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HMRC Update - CDS System Maintenance Sat 27th - Sun 28th Sept 2025

Due to scheduled maintenance on the Customs Declaration Service (CDS), the CDS service will be…

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Everything hauliers need to know about EU ENS ICS2

Additional upcoming data requirements will be needed for EU or NI (XI) ENS to strengthen security…