A place (not a port or airport) authorised by HMRC for the export clearance of freight.



Customs treatment of Community goods subject to end-use controls and non-Community goods in order to avoid payment of import duties.



A certificate of origin, a certified declaration of origin or a declaration of origin.



An appropriate statement as to the origin of the goods made, in connection with their exportation, by the manufacturer, producer, supplier, exporter or other competent person on the commercial invoice or any other document relating to the goods (*).



Transportation service arrangement in which freight is moved from origin (shipper) through to ultimate destination (consignee).

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