INCHP14050 - Other information: glossary (abbreviations)
This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
ADD | Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
Anti Dumping Duty |
ADP | Automatic Data Processing |
AEO | Authorised Economic Operator |
AI | Additional Information |
BF | Border Force |
BIS | Department for Business, Innovation and Skills |
| BOI | Binding Origin Information |
| BTI | Binding Tariff Information |
CAD | Control and Accounting Document (90) |
CAP | Common Agricultural Policy |
CCT | Customs Common Tariff |
CECAS | Customs and Excise Core Accounting System |
CEMA | Customs and Excise Management Act 1979 |
CFO | Central Filing Office |
CFSP | Customs Freight Simplified Procedure |
CHIEF | Customs Handling of Import and Export Freight |
CIE | Customs Input Entry |
CLO | Classification Liaison Officer |
CNI | Certificate of non-Importation |
CNP | Certificate of non-Plunder |
COD | Country of Dispatch |
COO | Country of Origin |
CPC | Customs Procedure Code |
CTQU | Central Tariff Quota Unit |
DAN | Deferment Approval Number |
DAS | Departmental Accounting System |
DFD | Duty Free Direction |
DoE | Date of Entry |
DTI | Direct Trader Input |
DVC | Delivery Verification Certificate |
EDCS | Electronic Data Capture Service |
EDI | Electronic Data Interchange |
EORI | Economic Operator Registration Identification |
EOS | End of Season |
EPS | Entry Presentation Station |
ERP | Entry Record Sheets (Form C637 or C638) |
| EU | European Union |
FAS | Flexible Accounting System |
FAV | First Available Vessel |
FEC | Front End Credibility |
FIU | Freight Intelligence Unit |
GA | Guarantee Account |
GATT | General agreement on Tariffs and Trade |
GVS | General Valuation Statement |
IA | Import Account |
IBEA | Intervention Board Executive Agency |
ICD | Inland Clearance Depot |
ICS | Import Control System |
IMA | International Mutual Assistance |
INF | Information Sheet / Document |
IP | Inward Processing |
IRC | Inventory Return Code |
LBG | Large Business Group |
LGC | Laboratory of the Government Chemist |
LI | Licence Identifier |
MCD | Miscellaneous Cash Deposit |
MIB | Merchandise in Baggage |
MRC | Multiple Registered Consignment |
MRN | Movement Reference Number |
NCH | National Clearance Hub |
NE | Not Exceeding |
NIDAC | National Import Duties Adjustment Centre |
NIRU | National Import Reliefs Unit |
OCI | Officially Certified Invoice |
OGIL | Open General Import Licence |
POI | Port of Importation |
RBS | Regional Business Services |
REF | Reference |
| RGR | Returned Goods Relief |
RNA | Renumbered with Next Available Number |
RNC | Renumbered with Next Consecutive Number |
SAD | Single Administrative Document (C88) |
SOS | Start of Season |
| SP | Special Procedures |
SRF | Split Reference |
TA | Temporary Admission |
T&SO | Tariff and Statistical Office |
TSA | Trading Standards Authority |
TSO | Transit Shed Operator |
VAT | Value Added Tax |
VDU | Visual Display Unit |
| WCO | World Customs Organisation |