Determination of transfer prices for transactions between related parties.
A movement where the goods are imported and exported within the confines of a UK airport or port in the course of a movement which started and will end outside of the UK.
Any means of transporting goods suitable for use in a Customs transit operation or under Customs seal.
The Union Customs Code (UCC) is the customs code for the European Union.
The Unique Consignment Reference (UCR) is a reference number for Customs use and may be required to be reported to Customs at any point during a Customs procedure. The UCR should be :
- Applied to all international goods movements for which Customs control is required
- Used only as an access key for audit, consignment tracking and information, reconciliation purposes
- Unique at both national and international level
- Applied at consignment level
- Issued as early as possible in the international transaction
World Customs Organisation (WCO)
