Declaration required to be made to Customs upon the arrival or departure, and containing the necessary particulars relating to the means of transport for commercial use and to the journey, cargo, stores, crew or passengers (*).
Read more DE : Data ElementsData Elements in CDS replace 'Boxes' in CHIEF. While boxes and data elements are similar, they are not exactly the same.
In CDS, you may need to complete up to 76 data elements for imports and 65 for exports, depending on the type of declaration and situation.
Read more DeclarantThe person making the customs declaration in his own name or the person in whose name a customs declaration is made.
Read more Deferment AccountA credit account opened with HMRC where import duty and VAT is paid once a month. Requires a bank guarantee to cover 2 months worth of duty/VAT spend.
Read more DEFRA : Department for Environment, Food, and Rural AffairsThe Government department responsible, for UK policy in relation to CAP.
Read more DemurrageCharges assessed by a carrier to a shipper or consignee for holding containers, trailers, railcars etc. longer than agreed.
Read more DEP : Designated Export PlaceA place (not a port or airport) authorised by HMRC for the export clearance of freight.
Read more DestructionCustoms treatment of Community goods subject to end-use controls and non-Community goods in order to avoid payment of import duties.
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