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EMCS : Excise Movement and Control System

A control system for excise goods moving under duty suspension.

Read more ENS : Entry Summary Declaration

If you bring goods into the UK from outside the EU, you'll need to submit safety and security information about the goods.

Read more EORI : Economic Operators Registration and Identification System

EORI is a trans-European system for the registration and identification of economic operators.

For a GB EORI, visit gov.uk/eori.

Read more 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). 

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