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HMRC internal manual

EC export preference

Glossary of terms

The following list shows abbreviations used in this book:

ACP African, Caribbean and Pacific States
BIS Department for Business Innovation and Skills
BOI Binding Origin Information
CEMA The Customs and Excise Management Act 1979
CPU Central Processing Unit (Salford)
ECSM Excise, Customs, Stamps and Money
EU European Union (Belgium, Bulgaria, Czech Republic, Cyprus, Denmark, Estonia, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, United Kingdom, Austria, Finland and Sweden)
EEA European Economic Area (Iceland, Norway, Liechtenstein and the EU)
EFTA The European Free Trade Association - Iceland, Norway, Switzerland and Liechtenstein
EPA Economic Partnership Agreements
GSP Generalised System of Preferences
OCT Overseas Countries and Territories
UoE Unit of Expertise