Free Circulation

Goods are said to be in free circulation have been brought into the country and duty vat paid if required. 

Read more Free Trade Area

Customs territories of an association of States.

Read more Free Zone

Enclosed areas within the customs territory of the Union where non-Union goods can be introduced free of import duty and other charges.

Read more Freight Forwarder

An agent that moves goods on behalf of the shipper and then arranges for transportation with one or more carriers for transport to the consignee.

Read more FTA : Free Trade Agreement

Analyses and documents all business functions and processes that are part of the Excise Movement and Control System (EMCS)

Read more GATT : General Agreement on Tariffs and Trade

The General Agreement on Tariffs and Trade is an international multilateral agreement which embodies a code of practice for fair trading in international commerce.

Read more GMR : Goods Movement Reference

The GMR number combines multiple declaration reference numbers (MRNs) into a single goods movement reference.

You cannot move goods through UK ports without a GMR and may face delays at the port without one.

Read more Goods Declaration

A statement to Customs, indicating the Customs procedure to be used.

Read more

Latest News

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UK import & export GMR compliance for transit shipments

GMR noncompliance for transit movements can lead to penalties of up to £2500.  To help…

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APHA Update - getting it right at the border 

BBTP closure and transition update...Defra’s Biosecurity, Borders & Trade Programme (BBTP)…

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DEFRA Update - Foot and mouth disease (FMD) restrictions: Austria

A case of FMD has been reported in Levél, Győr-Moson-Sopron County, near the Austrian border. Given…

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HMRC Update - Implementation of the Windsor Framework now from 1st May 2025

UPDATE 19/03/2025"The implementation of the Windsor Framework, which covers new rules and…

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HMRC Update - Office of Transit penalties for missing MRN from 7th April 2025

From the 7th April 2025 the haulier responsible for bringing the goods into the UK may be liable to…

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Complete guide to ELO (the new French customs requirement)

From the 28th April 2025, an Enveloppe Logistique Obligatoire (ELO) will be used for GB to FR and…