UK customs glossary

The terms below come up constantly in UK–EU customs paperwork. This is a plain-English reference, not a legal definition — for the authoritative wording, follow the gov.uk links.

EORI number

Economic Operators Registration and Identification number. A unique ID your business needs to move goods between the UK and other countries. Without one, customs declarations can't be processed. See gov.uk: get an EORI number.

CDS

Customs Declaration Service — HMRC's system for submitting import and export declarations. It replaced the older CHIEF system. Businesses either use CDS-compatible software themselves or, more commonly, ask a customs agent to submit declarations through it on their behalf.

T1 / T2 transit

T1 is a transit document used when goods that haven't cleared full EU customs travel through the EU under duty/VAT suspension until they reach their final destination. T2 applies to goods that already have EU free-circulation status and are simply moving through non-EU or common-transit territory. Getting the wrong one, or none at all, can hold up a shipment at an internal EU border.

ENS (Entry Summary Declaration)

A safety-and-security declaration that has to be lodged before goods enter the EU (or the UK, under the UK's own equivalent regime), separate from the customs declaration itself. It's about risk/security screening, not duty calculation.

GVMS (Goods Vehicle Movement Service)

The UK/EU digital system that links a vehicle's border crossing to its customs declarations, so goods don't need to be physically stopped for paperwork checks at most roll-on/roll-off ports. A GVMS booking requires a valid GMR.

GMR (Goods Movement Reference)

The reference number generated by GVMS that links all the declarations for a specific consignment to a specific vehicle crossing. Hauliers are usually asked for a GMR at check-in for roll-on/roll-off ferry or Eurotunnel crossings.

Direct representation

An arrangement where the customs agent submits declarations in your name, and you (the importer/exporter) remain fully liable for their accuracy. See gov.uk guidance.

Indirect representation

An arrangement where the agent acts in their own name on your behalf and shares liability with you for the declaration. Terms vary by agent — always confirm in writing which arrangement applies.

Personal effects / removal relief

A simplified customs procedure that can allow household belongings to move between the UK and the EU without paying duty and VAT again, subject to conditions (e.g. length of prior residence, timing of the move). Commonly used by people relocating between the UK and Poland.

Definitions summarised for plain-English clarity; always check current, authoritative wording on gov.uk before relying on it for a live shipment.