Undertaking by which the surety assumes obligations towards the Customs.



An association which is approved by the Customs of a Contracting Party to an international agreement to guarantee the payment of any sums legally due, under the terms of this agreement, to the Customs of that Contracting Party, and which is affiliated to a guaranteeing chain.



The UK Goods Vehicle Movement System connects vehicles to consignments. Pre-lodgement of declarations is required before arrival at the port of departure.



A forwarding agents air waybill; part of a consolidation.



The UK Government Service which is responsible for the administration of Customs law and the collection of duties and taxes and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement or storage of goods (*).

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