Any item used for the transport or storage of goods which does not meet the definition of ‘container’ or ‘pallet’.



A wooden, metal, plastic covering that allows goods to be stacked on. the pallet is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure.



Relief from payment of a part of the total amount of import duties and taxes which would otherwise be payable had the goods been cleared for home use.



Processing under customs control for free circulation.



Please see google definition - complex and various meanings

Latest News

...

UK import & export GMR compliance for transit shipments

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

...

APHA Update - getting it right at the border 

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

...

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…

...

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…

...

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…

...

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…