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Import Export Glossary of 480+ Trade Compliance Terms

This import export glossary explains 488 terms used in customs, trade compliance, export controls, dangerous goods, product approvals and freight. It is written for teams shipping IT hardware and data centre equipment across borders, so many entries add a line on why the term matters when the cargo is servers, switches or GPUs rather than generic goods.

  • 488 terms
  • 12 categories
  • 53 country approvals
  • 33 in-depth entries
  • 98 official sources linked

Showing all 488 terms

A

Abandonment

Customs procedures

Giving up goods to customs rather than paying duty or meeting import conditions, which can then lead to their sale or destruction.

ACE (Automated Commercial Environment)

Customs procedures

The US system through which importers, brokers and agencies file and manage trade data with CBP.

ACID Number (Egypt)

Product approvals by countryEgyptChanges often, check before shipping

The Advance Cargo Information Declaration number Egyptian importers must obtain through the Nafeza single window before goods are shipped. Foreign exporters register on the CargoX platform, and the system applies to air as well as sea freight.

Why it matters for IT hardware. Without an ACID issued before shipment, goods arriving in Egypt can be refused.

Practical example, limits and country notes

Practical example. Before servers leave the origin airport for Cairo, the Egyptian importer obtains an ACID number and the exporter uploads the shipment documents through CargoX. Goods shipped without it risk refusal.

Country-specific considerations. The system now applies to air freight as well as sea freight, so urgent air shipments need the same advance steps.

Exceptions and limits. ACID applies to imports into Egypt. Some shipment types may be exempt or handled differently, so confirm the position for the specific goods with the Egyptian importer before shipping.

Nafeza, checked October 2026

Egypt's smart port initiative · importer of record in Egypt

Ad Valorem Duty

Duty, tax and valuation

A duty calculated as a percentage of the goods' customs value, the most common type of duty.

ADR

Batteries and dangerous goods

The European agreement concerning the international carriage of dangerous goods by road, applied across Europe and beyond.

Advance Cargo Information (ACI)

Customs procedures

A general term for systems requiring shipment data before goods arrive. Egypt's ACI system, for example, requires advance registration of shipment details for imports.

Egypt's smart port initiative

Advance Ruling

Classification and origin

A written decision from customs, issued before import, on how a product will be classified, valued or treated for origin.

Advanced Computing ECCNs (3A090 and 4A090)

Export controls and sanctionsUnited StatesChanges often, check before shipping

US export classifications for certain high-performance chips and the computers containing them, introduced from October 2022 and expanded since, with licence requirements for many destinations.

Why it matters for IT hardware. AI servers and GPU clusters often fall here, so destination and end user checks come before the freight booking.

Practical example, limits and country notes

Practical example. A multi-GPU training server built around high-end accelerators may fall under 4A090, so a licence check against the destination and end user comes before the freight booking.

Country-specific considerations. These US controls reach many destinations and can apply to re-exports and some foreign-made items. Rules in this area have changed several times since 2022, so check the current position for each shipment.

Exceptions and limits. Not every AI server falls under 4A090. Classification turns on the performance parameters of the chips inside, lower-performance systems can fall under other entries, and each configuration needs its own assessment against the destination and end user.

eCFR, 15 CFR Part 774, checked October 2026

importing NVIDIA H200 servers · exporting retired AI hardware

AGOA

Agreements and authoritiesUnited StatesChanges often, check before shipping

The US African Growth and Opportunity Act, which gives eligible sub-Saharan African countries duty-free access to the US for many goods. It was reauthorised in February 2026 to run to the end of 2026, so its status should be checked for each shipment.

Air Cargo Screening

Freight and logistics

Security checks on air cargo, such as X-ray or explosives trace detection, carried out before loading unless the cargo is already secured by an approved party.

EU air cargo security

Air Waybill (AWB)

Documents

The transport contract and receipt issued for air cargo. Unlike an ocean bill of lading, an air waybill is not a document of title.

Amazon FBA

IT and data centre hardware

Fulfilment by Amazon, where sellers store goods in Amazon warehouses for delivery. The fulfilment provider storing the goods is not automatically the importer, so cross-border sellers generally need to arrange their own importer of record, depending on the marketplace and programme terms.

importer of record for Amazon FBA · Amazon supply chain services

AMPS (Canada)

Customs procedures

The Administrative Monetary Penalty System, the CBSA's civil penalty regime for commercial non-compliance with customs requirements.

CBSA, checked October 2026

Canada IOR compliance for IT imports

Anatel Homologation (Brazil)

Product approvals by countryBrazil

Approval from Brazil's telecom regulator Anatel, without which telecom products such as routers and phones cannot be sold or used in Brazil. It is usually based on certification by a designated body.

Practical example and country notes

Practical example. A batch of routers cannot be sold or put into use in Brazil without Anatel homologation for that model, usually based on certification by a designated body.

Country-specific considerations. The importer also needs RADAR habilitation in Siscomex before any clearance, and declarations are moving to the DUIMP.

gov.br, checked October 2026

importer of record in Brazil · shipping IT hardware to Brazil without a local entity · why tech firms in Brazil need one IOR and EOR partner

ANRT Type Approval (Morocco)

Product approvals by country

Approval (agrément) from Morocco's Agence Nationale de Réglementation des Télécommunications for terminal and radio equipment, generally needed before such equipment is imported, sold or connected. A separate import authorisation can apply to telecom equipment.

ANRT, checked October 2026

Morocco digital customs reform

Anti-Dumping Duty

Duty, tax and valuation

An extra duty imposed on specific goods from specific countries found to be sold below normal value and harming domestic producers.

APEC

Agreements and authorities

Asia-Pacific Economic Cooperation, a forum of Pacific Rim economies that works on trade and investment facilitation.

Apostille

Documents

A certificate that authenticates a public document for use in countries that are party to the Hague Apostille Convention, replacing embassy legalisation between those countries.

ARCCLA Pre-Shipment Certificate (Angola)

Product approvals by country

The cargo certificate issued by Angola's ARCCLA for international shipments. ARCCLA replaced the former CNC in 2020, so older references to a CNCA certificate now point to this agency.

Arrival Notice

Documents

The carrier's or forwarder's notice that a shipment has arrived or is about to arrive, often listing charges due before release.

ASEAN Harmonised Tariff Nomenclature (AHTN)

Classification and origin

The common eight-digit tariff nomenclature used by ASEAN member states, built on the HS.

importer of record in Malaysia

ASIC Miner

IT and data centre hardware

A machine built around application-specific chips designed for cryptocurrency mining.

how to import ASIC miners

Assist

Duty, tax and valuation

Goods or services the buyer supplies free or at reduced cost to help produce imported goods, such as tooling or design work. Many valuation rules require assists to be added to the customs value.

ASYCUDA

Customs procedures

The Automated System for Customs Data, a customs management system developed by UNCTAD and used by many customs administrations.

Oman's ASYCUDA system

ATA Carnet

Customs procedures

An international customs document allowing goods such as samples, exhibition items and professional equipment to be imported temporarily without paying duty, in countries that accept it.

Why it matters for IT hardware. Carnets do not suit equipment that will stay in a country for years or be sold there.

Practical example and country notes

Practical example. Demo equipment taken to a trade show and brought back within the carnet's validity can travel under a carnet. Servers installed permanently at a client site cannot.

Country-specific considerations. Only countries that are members of the ATA system accept carnets, and some limit which uses they accept, so check the destination before relying on one.

·

ATA Carnet vs importer of record

Australia Group

Export controls and sanctions

An informal forum of countries that harmonise export controls to prevent the spread of chemical and biological weapons.

Australian Business Number (ABN)

Customs proceduresAustralia

The identifier issued by the Australian Business Register to businesses operating in Australia, used for tax registrations including GST.

importer of record in Australia

Authorised Economic Operator (AEO)

Roles and parties

A status granted by customs authorities to businesses that meet set standards for compliance, record keeping, financial solvency and security. Benefits can include fewer checks and simplified procedures, and many countries recognise each other's AEO programmes.

customs compliance checklist

Authorised Representative (Product)

Roles and parties

A person established in a market who is appointed by a manufacturer to carry out certain product compliance tasks there, such as holding the declaration of conformity. It is a product safety role, separate from the customs importer.

CE marking obligations for importers

Automated Broker Interface (ABI)

Customs procedures

The US system that lets brokers and importers file entry data electronically with CBP through ACE.

Automated Export System (AES)

Customs procedures

The US system, accessed through ACE, used to file Electronic Export Information for exports that require it.

exporter of record in the USA

B

Battery Passport

Batteries and dangerous goodsEuropean Union

A digital record that the EU Battery Regulation requires from 18 February 2027 for batteries for light means of transport, industrial batteries above 2 kWh and electric vehicle batteries, carrying information on the battery's make-up and life cycle.

Why it matters for IT hardware. Large UPS and energy storage batteries for data centres may fall in scope.

Practical example, limits and country notes

Practical example. A large lithium energy storage system supplied for a data centre may need its own battery passport if it falls within the industrial battery threshold.

Country-specific considerations. The EU passport requirement applies from 18 February 2027. Other markets have their own battery rules, so the passport does not replace them.

Exceptions and limits. The requirement covers only the listed battery categories and applies from 18 February 2027. Portable batteries in laptops and most small devices fall outside the passport requirement, although other parts of the regulation may still apply to them.

EUR-Lex

EU Battery Regulation for importers

Bill of Entry

Documents

The import declaration filed with customs in India and several other countries, giving details of the goods, their value and the duty payable.

importer of record in India

Bill of Lading (B/L)

Documents

The document issued by an ocean carrier as a receipt for goods, evidence of the contract of carriage and, in its negotiable form, a document of title.

Bill of Materials (BOM)

Documents

A list of the components, sub-assemblies and quantities that make up a product.

Why it matters for IT hardware. A BOM helps confirm classification, origin and battery or substance content, for example when mapping EU battery passport exposure.

Binding Ruling (CBP)

Customs procedures

A written US Customs decision on how a specific product will be classified or treated, published in the CROSS rulings database.

Binding Tariff Information (BTI)

Classification and origin

A legally binding classification decision issued by EU customs for a specific product. The UK equivalent is Advance Tariff Rulings, and many other countries offer similar advance rulings.

BIS (US Bureau of Industry and Security)

Agreements and authorities

The US Department of Commerce bureau that administers the Export Administration Regulations. Not to be confused with India's Bureau of Indian Standards.

export controls for data centre hardware

BIS Registration (India)

Product approvals by countryIndia

Registration under the Bureau of Indian Standards Compulsory Registration Scheme. Listed electronics, such as laptops, monitors, printers, IT power adaptors, UPS units and some lithium batteries, must carry the Standard Mark and a registration number before import or sale.

Practical example and country notes

Practical example. Laptops, monitors and IT power adaptors listed under the scheme need a BIS registration number and the Standard Mark before import, even when they are certified elsewhere.

Country-specific considerations. India may also require WPC approval for wireless functions and MTCTE certification for notified telecom equipment, so one product can need several Indian approvals.

·

Bureau of Indian Standards, checked October 2026

importer of record in India · importing IT equipment into India without a local entity · IOR services in India

Bonded Warehouse

Freight and logistics

A warehouse authorised by customs where imported goods can be stored with duty and import taxes suspended until they are released or re-exported.

· ·

global warehouse logistics

Brokerage Fee

Duty, tax and valuation

The fee a customs broker charges for preparing and filing customs declarations and related services. It is separate from the duty and taxes paid to the authorities.

importer of record cost

BSMI (Taiwan)

Product approvals by country

The Bureau of Standards, Metrology and Inspection, which requires regulated electrical and electronic products, including IT equipment, to pass inspection before import or sale in Taiwan. Applications are accepted only from local suppliers.

Why it matters for IT hardware. Because BSMI only accepts local applicants, overseas sellers usually need a local party to hold the registration.

BSMI, checked October 2026

importer of record in Taiwan

Bunker Adjustment Factor (BAF)

Freight and logistics

A surcharge ocean carriers add to cover changes in fuel costs.

C

Cargo Aircraft Only (CAO)

Batteries and dangerous goods

A label showing a package may only travel on freighter aircraft, not passenger aircraft, as required for some dangerous goods including certain lithium battery shipments.

CARICOM

Agreements and authorities

The Caribbean Community, a regional organisation promoting economic integration among Caribbean states.

Carrier

Roles and parties

The airline, shipping line, haulier or courier that physically transports the goods under a contract of carriage.

Catch-All Control

Export controls and sanctions

A rule requiring an export licence for an unlisted item if the exporter knows or is told it may be destined for a prohibited end use, such as weapons of mass destruction.

CBAM

Agreements and authorities

The EU Carbon Border Adjustment Mechanism, which puts a carbon price on imports of certain goods, such as iron, steel, aluminium and cement.

EU CBAM

CBP

Agreements and authorities

US Customs and Border Protection, the agency that enforces import rules and collects duties at US borders.

CBP customs audit

CBSA

Agreements and authorities

The Canada Border Services Agency, responsible for border enforcement and customs in Canada.

importer of record in Canada

CCC (China Compulsory Certification)

Product approvals by country

China's mandatory product certification, overseen by SAMR and CNCA. Products in the CCC catalogue cannot be imported, sold or used commercially without a certificate and the CCC mark, and the catalogue has expanded to include some lithium batteries and chargers.

CNCA, checked October 2026

importer of record in China

CE Marking

Product approvals by countryEuropean Union

The manufacturer's declaration that a product meets the EU laws that require the mark, such as rules for electrical, radio and electronic equipment. No EU body issues CE certificates, though some products need a notified body.

Why it matters for IT hardware. Importers have their own checking duties before placing CE-marked products on the EU market.

Practical example, limits and country notes

Practical example. A switch carrying a CE mark can generally be placed on the EU market if the importer has checked the declaration of conformity and the technical documentation is available. The mark does not cover radio approval outside Europe.

Country-specific considerations. Great Britain continues to accept CE marking alongside UKCA for many product areas, including electrical, EMC and radio equipment, while Northern Ireland follows CE rules.

Exceptions and limits. The manufacturer draws up the declaration of conformity and affixes the mark. The importer checks that this has been done and keeps the documentation available, but does not certify the product. A notified body is involved only where the applicable law requires third-party assessment, and an importer that sells under its own name or trademark takes on the manufacturer's obligations.

· · ·

Your Europe, checked October 2026

CE marking obligations for importers

Central Processing Unit (CPU)

IT and data centre hardware

The main processor that executes instructions in a computer or server.

HS code for servers

Centralised and Decentralised Procurement

Freight and logistics

Two purchasing models. In centralised procurement one team buys for the whole organisation, while in decentralised procurement regions or departments buy for themselves.

Centralised and Decentralised Warehousing

Freight and logistics

Two stock models. Centralised warehousing holds inventory in a few large hubs, while decentralised warehousing spreads it across regional sites closer to customers.

global warehouse logistics

CERS (Canada)

Customs procedures

The Canadian Export Reporting System, the free CBSA portal for submitting electronic export declarations.

CBSA, checked October 2026

importer of record in Canada

Certificate of Conformity (CoC)

Documents

A certificate confirming that a product or shipment meets the destination country's standards, issued by an approved body under that country's conformity programme.

SASO ICT certificates

Certificate of Origin (CoO)

Documents

A document stating the country where goods were made. Non-preferential certificates support general origin checks, while preferential proofs are needed to claim reduced duty under a trade agreement.

certificates of origin for IT hardware into the US

CFR (Cost and Freight)

Incoterms

A sea term where the seller pays freight to the destination port, but risk passes once the goods are on board at origin.

Chargeable Weight

Freight and logistics

The weight a carrier charges for, which is the higher of the actual gross weight and the volumetric weight.

·

volumetric weight calculator

CHIEF

Customs procedures

The UK's former customs declaration system. Import declarations moved to CDS in September 2022 and export declarations by June 2024, leaving CDS as the UK's single customs platform.

GOV.UK, checked October 2026

Chip Security Act

Export controls and sanctionsUnited StatesChanges often, check before shipping

A proposed US bill that would require location verification and security mechanisms on exported advanced AI chips. As at October 2026 it had passed committee stage but had not become law.

Chip Security Act for AI hardware importers

CHIPS Act

Agreements and authoritiesUnited States

The US CHIPS and Science Act of 2022, which funds domestic semiconductor manufacturing and research.

semiconductor supply chain disruption

CIF (Cost, Insurance and Freight)

Incoterms

As CFR, but the seller also buys minimum cover cargo insurance, at Institute Cargo Clauses (C) level unless agreed otherwise.

cargo insurance for IT equipment

CIF Valuation Basis

Duty, tax and valuation

A customs valuation approach that includes the cost of goods plus international freight and insurance to the point of entry. The EU and many other countries use it.

CIP (Carriage and Insurance Paid To)

Incoterms

As CPT, but the seller must also buy cargo insurance. Under Incoterms 2020, that insurance must meet the broader Institute Cargo Clauses (A) level unless agreed otherwise.

cargo insurance for IT equipment

CMR Note

Documents

The consignment note used for international road transport under the CMR Convention, common across Europe.

Colocation

IT and data centre hardware

Renting space, power and cooling in a third-party data centre for your own equipment.

Column 2 Rates

Duty, tax and valuation

The higher US duty rates in the Harmonized Tariff Schedule that apply to goods from a small number of countries denied normal trade relations.

Combined Nomenclature (CN)

Classification and origin

The EU's eight-digit goods nomenclature, built on the HS, used for customs tariffs and trade statistics.

Commerce Control List (CCL)

Export controls and sanctions

The list of items controlled under the US EAR, organised into categories and product groups.

eCFR, 15 CFR Part 774, checked October 2026

Commercial Accounting Declaration (CAD)

Customs procedures

The Canadian accounting declaration for imported goods under CARM, which replaced the B3 and B2 forms when CARM became the system of record on 21 October 2024.

CBSA, checked October 2026

CARM and importer liability

Commercial Invoice

Documents

The seller's invoice describing the goods, quantities, unit values, currency, parties and terms of sale. Customs uses it as the starting point for valuation and duty.

Why it matters for IT hardware. For IT hardware, vague descriptions such as "network equipment" are a frequent cause of customs queries, so model numbers and functions belong on the invoice.

Practical example and country notes

Practical example. An invoice reading "IT equipment, 10 pieces" invites queries. One listing each model number, function, quantity, unit value, country of origin and HS code lets customs check the goods quickly.

Country-specific considerations. Some countries add their own requirements, such as Mexico's electronic value declaration (MVE) and the EU's ICS2 rules that reject vague descriptions in advance cargo data.

delivery documentation for imports · wrong HS code on an invoice · import and export documentation services

Commodity Code

Classification and origin

The full national tariff code for a product, built on the six-digit HS code. In the UK and EU, import commodity codes run to ten digits.

HS code finder

Compound Duty

Duty, tax and valuation

A duty that combines an ad valorem rate with a specific amount on the same goods.

Consignor

Roles and parties

The party that sends the goods and hands them to the carrier. On many shipments this is the same as the shipper.

Consolidation

Freight and logistics

Combining shipments from several shippers into one larger shipment to reduce cost per kilo.

Consular Invoice

Documents

An invoice certified by the destination country's consulate in the exporting country, still required by a few countries for certain imports.

Container Freight Station (CFS)

Freight and logistics

A facility where less than container load cargo is packed into or unpacked from containers.

Countervailing Duty

Duty, tax and valuation

An extra duty imposed to offset subsidies a foreign government gives to producers of specific exported goods.

Courier Shipment

Freight and logistics

An express shipment handled end to end by an integrator such as DHL, UPS or FedEx, often with simplified clearance for low values.

importer of record for small shipments

CPSC eFiling (USA)

Customs proceduresUnited States

The US Consumer Product Safety Commission requirement for importers of regulated consumer products to file certificate of compliance data electronically with CBP at entry, mandatory from 8 July 2026, with goods from foreign trade zones following in January 2027.

Federal Register, checked October 2026

CPSC mandatory eFiling

CPT (Carriage Paid To)

Incoterms

The seller pays carriage to the named destination, but risk passes to the buyer when the goods are handed to the first carrier.

CPTPP

Agreements and authorities

The Comprehensive and Progressive Agreement for Trans-Pacific Partnership, a free trade agreement among Pacific Rim economies that the UK joined on 15 December 2024.

GOV.UK, checked October 2026

CRA Type Approval (Qatar)

Product approvals by country

Approval from Qatar's Communications Regulatory Authority for radio and telecom terminal equipment, applied for through its online portal.

CRA Qatar, checked October 2026

importer of record in Qatar

Cross-Docking

Freight and logistics

Moving goods straight from inbound to outbound transport with little or no storage time.

CRT Homologation (Mexico)

Product approvals by country

Telecom equipment homologation in Mexico, now handled by the Comisión Reguladora de Telecomunicaciones, which replaced the former IFT under telecom legislation published in July 2025. Mexico does not recognise foreign approvals for this purpose.

CRT, checked October 2026

importer of record in Mexico

CST Device Approval (Saudi Arabia)

Product approvals by country

Approval from the Communications, Space and Technology Commission, formerly CITC, confirming that ICT devices meet its technical specifications. CST also issues clearance permissions for certain restricted ICT equipment.

CST, checked October 2026

importing IT equipment into Saudi Arabia without a local entity

Customs Bond

Duty, tax and valuation

A financial guarantee that duties, taxes and penalties owed to customs will be paid. US importers generally need one for formal entries.

Customs Broker

Roles and parties

A licensed agent who prepares and files customs declarations on behalf of an importer or exporter. A broker acts for the importer but does not usually take on the importer's legal liability.

Why it matters for IT hardware. Many buyers assume their broker is the importer of record. In many arrangements it is not, and the gap tends to surface only when customs asks questions.

· ·

importer of record vs customs broker · why efficient customs brokerage matters

Customs Declaration

Documents

The formal statement lodged with customs giving the details of goods being imported or exported, including classification, value, origin and the procedure requested.

Customs Hold

Customs procedures

A situation where customs or another agency stops goods from being released, for example for missing documents, a classification query, an inspection or a missing product approval.

Why it matters for IT hardware. For IT hardware, holds usually come from missing radio or safety approvals, encryption questions, battery paperwork or vague descriptions rather than from duty disputes.

Practical example

Practical example. A shipment of wireless access points can clear customs paperwork yet still be held because the telecom regulator's approval for that model has not been issued, adding storage charges for every day it waits.

· ·

resolving and preventing customs holds · customs hold on servers · avoiding customs delays with an IOR · how late you can appoint an IOR · compliance pitfalls in global IT hardware

Customs Inspection

Customs procedures

A physical or documentary examination of goods by customs to check that they match the declaration.

Customs Seal

Customs procedures

A numbered seal fixed to a container or vehicle to show it has not been opened since customs or the shipper closed it.

Customs Union

Agreements and authorities

A group of countries that remove duties between themselves and apply a common external tariff, such as the EU customs union.

Customs Value

Duty, tax and valuation

The value on which duty is calculated. Most countries follow the WTO Valuation Agreement, but they differ on whether international freight and insurance are included.

Practical example and country notes

Practical example. The same consignment of laptops can produce a different duty bill in the US and the EU, because the EU includes international freight and insurance in the customs value while the US generally does not.

Country-specific considerations. Valuation methods follow the WTO Valuation Agreement in most countries, but treatment of freight, insurance, assists and related-party prices varies, so the value declared should follow the destination's rules.

· · ·

Cyber Resilience Act (CRA)

Agreements and authoritiesEuropean Union

Regulation (EU) 2024/2847, which sets cybersecurity requirements for products with digital elements placed on the EU market, with obligations for importers.

EUR-Lex, checked October 2026

EU Cyber Resilience Act for importers

D

DAP (Delivered at Place)

Incoterms

The seller delivers the goods to the named destination, ready for unloading. The buyer handles import clearance, duty and taxes.

·

DDP vs DAP

DAT (Delivered at Terminal)

Incoterms

A former Incoterm from the 2010 edition, replaced by DPU in Incoterms 2020.

Data Sanitisation

IT and data centre hardware

Securely removing data from storage devices so it cannot be recovered, a key step before IT equipment is resold, exported or recycled.

exporting retired AI hardware

Data Sovereignty

IT and data centre hardware

The principle that data is subject to the laws of the country where it is stored, which can affect where servers must be located.

Kenya data protection rules for IT hardware

Datasheet

Documents

The manufacturer's technical specification for a product. Customs and certification bodies often use it to confirm function, radio capability, power and encryption features.

DDP (Delivered Duty Paid)

Incoterms

The seller delivers the goods to the named destination, cleared for import, with duties and taxes paid. It places the most responsibility on the seller.

Why it matters for IT hardware. Buyers of IT hardware increasingly ask for DDP prices, but the seller can only deliver DDP if a lawful importer exists in the destination. Quoting DDP without that structure is a common cause of stuck shipments.

Practical example, limits and country notes

Practical example. A seller quoting DDP for a rack of servers into a market where it has no registration needs an importer of record there to clear the goods, pay duty and import VAT, and handle any product approvals before delivery.

Country-specific considerations. Import VAT paid under DDP may not be recoverable by a seller that is not VAT registered in the destination, which affects the real cost of the quote. Some countries also restrict who can be named as importer for regulated goods.

Exceptions and limits. DDP is a contract term. It does not make the seller the importer under customs law, does not by itself give anyone the right to recover import VAT, and cannot override a country's rules on who may import regulated goods.

· ·

delivered duty paid services · DDP vs importer of record · comparing DDP quotes for IT equipment · DDP customs clearance worldwide

DDTC

Agreements and authorities

The US State Department's Directorate of Defense Trade Controls, which administers ITAR.

Declarant

Roles and parties

The person who lodges a customs declaration in their own name, or the person in whose name it is lodged. In the EU and UK, the declarant takes on liability for the accuracy of the declaration.

Declaration of Conformity (DoC)

Documents

A document in which the manufacturer, or in some cases the importer, declares that a product meets the legal requirements that apply to it, such as CE or UKCA rules.

CE marking obligations for importers

Decommissioning

IT and data centre hardware

Taking equipment out of service and removing it from a site, often followed by export, resale or recycling.

exporting retired AI hardware

Deemed Export

Export controls and sanctions

Under US rules, releasing controlled technology or source code to a foreign person inside the US, treated as an export to that person's home country.

Delivery Order

Documents

A document issued by the carrier or its agent authorising release of cargo to the consignee or its haulier.

Demurrage

Freight and logistics

Charges for containers held at a port or terminal beyond the free time allowed, often because of customs delays.

Denied Party Screening

Export controls and sanctions

Checking customers, consignees and end users against government restricted party lists before shipping.

Why it matters for IT hardware. A shipment can be fully legal on the product side and still unlawful because of who receives it.

Practical example and country notes

Practical example. Before shipping replacement drives to a new distributor, the exporter checks the distributor, the delivery address and the end user against government lists and records the result.

Country-specific considerations. Common lists include the US Entity List and OFAC sanctions lists, the EU consolidated sanctions list and the UK sanctions list. Which lists apply depends on where the parties and goods are.

Denied Persons List

Export controls and sanctions

A US list of parties whose export privileges have been denied, with whom US exports are generally prohibited.

Destination Control Statement

Export controls and sanctions

The statement US exporters must place on the commercial invoice for many exports, confirming the items are subject to US export control laws.

Detention

Freight and logistics

Charges for keeping a carrier's container outside the terminal beyond the agreed free time.

DGFT

Agreements and authorities

India's Directorate General of Foreign Trade, which sets import and export policy, including authorisations for certain IT hardware.

India IT hardware import authorisation

Diesel Generator

IT and data centre hardware

Backup power equipment for data centres. Imports may require emissions certification in some countries.

importing diesel generators

Digital Product Passport (DPP)

Agreements and authorities

An EU initiative to attach a digital record of sustainability and product information to certain products, rolled out product group by product group.

EU digital product passport and importer liability

Direct Representation

Roles and parties

An EU and UK customs arrangement where an agent makes the declaration in the name and on behalf of the importer. The importer remains the declarant and stays liable for the debt.

indirect representation explained

Document Legalisation

Documents

The process of having a document certified by authorities, and sometimes an embassy, so it is accepted in another country. Some destinations require legalised invoices or certificates of origin.

Domestic Moves

Freight and logistics

Transport of goods within a single country, which normally involves no customs clearance.

Door to Door

Freight and logistics

A service covering collection at origin through to delivery at the final address, including the main freight and, where agreed, customs.

delivered duty paid services

DPU (Delivered at Place Unloaded)

Incoterms

The seller delivers and unloads the goods at the named place. It replaced DAT in Incoterms 2020.

Drayage

Freight and logistics

Short-distance transport of containers by truck between ports, rail terminals and nearby warehouses.

Drop Shipment

Freight and logistics

A shipment sent directly from a supplier to the end customer without passing through the seller's own warehouse.

drop shipment customs clearance

Dual-Use Items

Export controls and sanctions

Goods, software or technology with both civilian and military applications. Examples relevant to IT include certain encryption products, high-performance processors and some networking equipment.

Practical example and country notes

Practical example. High-performance servers, certain network security products and some test equipment can be dual-use, so exporting them can need a licence even when the buyer is a normal commercial company.

Country-specific considerations. The EU applies Regulation (EU) 2021/821, the UK applies its own strategic export control lists, and the US applies the EAR. Catch-all rules in each can capture unlisted items if the end use is a concern.

· ·

EUR-Lex, checked October 2026

EU dual-use export controls for IT and AI hardware

DUIMP (Brazil)

Customs proceduresBrazilChanges often, check before shipping

The Declaração Única de Importação, Brazil's single import declaration on the Portal Único Siscomex, which is progressively replacing the older DI declaration on a phased schedule.

Siscomex, checked October 2026

shipping IT hardware to Brazil without a local entity

Duty Deferment Account

Duty, tax and valuation

An account with customs that lets an importer pay duty and import VAT monthly rather than shipment by shipment, usually backed by a guarantee.

Duty Drawback

Duty, tax and valuation

A refund of duty paid on imported goods that are later exported or used to make exported goods, subject to the country's conditions and time limits.

Duty Exemption

Duty, tax and valuation

Relief from duty granted for particular goods, uses or regimes, such as temporary admission, returned goods or certain investment incentives.

Brazil REDATA data centre incentive

E

E-Waste

IT and data centre hardware

Discarded electrical and electronic equipment. Cross-border shipments of e-waste can fall under waste shipment controls rather than normal trade rules.

WEEE producer obligations

EAC Mark (Eurasian Economic Union)

Product approvals by country

The Eurasian Conformity mark used in the Eurasian Economic Union of Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia, showing that goods meet the union's technical regulations through a declaration or certificate.

EAR99

Export controls and sanctions

The US designation for items subject to the EAR that are not on the Commerce Control List. Many such items can ship without a licence, but restrictions may still apply for certain destinations, end users or end uses.

ECAS (UAE)

Product approvals by country

The Emirates Conformity Assessment Scheme, run by the Ministry of Industry and Advanced Technology, under which products covered by a UAE technical regulation need a conformity certificate.

MoIAT, checked October 2026

importer of record in the UAE

Ecodesign Regulation for Servers

Agreements and authorities

Commission Regulation (EU) 2019/424, which sets energy efficiency and material information requirements for servers and data storage products placed on the EU market, applying since 1 March 2020.

Why it matters for IT hardware. Servers imported into the EU may need to meet these requirements, not only CE and RoHS.

EUR-Lex, checked October 2026

importer of record for data centre equipment

Economic Partnership Agreement (EPA)

Agreements and authorities

A type of EU trade agreement with African, Caribbean and Pacific countries and regions, offering reduced duties under origin rules.

EFTA

Agreements and authorities

The European Free Trade Association of Iceland, Liechtenstein, Norway and Switzerland, which negotiates free trade agreements with other countries.

Electronic Export Information (EEI)

Documents

The export data filed in the US through the Automated Export System (AES) for shipments that require it, for example above set value thresholds or when a licence applies.

EMC Directive

Agreements and authorities

EU Directive 2014/30/EU on electromagnetic compatibility, requiring electrical equipment not to cause, or be unduly affected by, electromagnetic interference.

Employer of Record

Roles and parties

A company that legally employs workers on behalf of another business, handling payroll and employment obligations. It shares the abbreviation EOR with exporter of record but is an unrelated service.

exporter of record services

Encryption Controls

Export controls and sanctions

Export and sometimes import rules that apply to products containing cryptographic functions, including many routers, firewalls, switches and servers.

Practical example and country notes

Practical example. A router with VPN functions may need export classification in the country of shipment and an import notification or licence in the destination, two separate checks for the same product.

Country-specific considerations. Import-side encryption rules exist in some countries, such as Russia's FSB notification regime and China's controls on certain commercial cryptography, while many others regulate encryption only on export.

encryption import restrictions on network equipment

End User

Roles and parties

The organisation that will actually operate the goods. Authorities may ask for end-user details or an end-user certificate for controlled items such as certain encryption, networking or high-performance computing equipment.

ITAR and EAR compliance for IT hardware

End-User Certificate

Documents

A signed statement from the end user confirming who will use controlled goods and for what purpose. Licensing authorities may request it as part of an export licence application.

Entity List

Export controls and sanctionsUnited StatesChanges often, check before shipping

A US Bureau of Industry and Security list of foreign parties subject to additional licence requirements for some or all items subject to the EAR.

Entry Summary (CBP Form 7501)

Documents

The US Customs and Border Protection entry summary that records classification, value, duty and other import data for formal entries.

CBP customs audit

Entry Summary Declaration (ENS)

Customs procedures

The safety and security data that must be filed before goods arrive in the EU, now submitted through ICS2.

ICS2 stop words

EORI Number

Customs procedures

The Economic Operators Registration and Identification number that businesses need to import or export in the EU or UK. GB EORI numbers start with GB and EU numbers start with the issuing country code.

Why it matters for IT hardware. Without an EORI number, a business cannot be named as importer or exporter in the UK or EU, which stops a shipment at the first step.

Practical example and country notes

Practical example. A US company shipping servers into the EU under its own name needs an EU EORI number first. If it has none, the goods need an importer that does.

Country-specific considerations. GB EORI numbers start with GB, EU numbers start with the issuing member state's code, and businesses moving goods into or out of Northern Ireland may also need an XI EORI number.

·

GOV.UK, checked October 2026

what an EORI number is

EU Battery Regulation

Batteries and dangerous goodsEuropean Union

Regulation (EU) 2023/1542, which sets sustainability, safety, labelling, due diligence and end-of-life rules for batteries placed on the EU market, including duties for importers.

EUR-Lex

EU Battery Regulation for importers

EU Dual-Use Regulation

Export controls and sanctionsEuropean Union

Regulation (EU) 2021/821, which sets the EU's rules for controlling exports, brokering, technical assistance and transit of dual-use items, including the Annex I control list.

EUR-Lex, checked October 2026

EU dual-use export controls

EU001

Export controls and sanctions

The EU general export authorisation under Regulation (EU) 2021/821 that covers exports of most listed dual-use items to Australia, Canada, Iceland, Japan, New Zealand, Norway, Switzerland, Liechtenstein, the UK and the US, subject to conditions such as notification.

EUR-Lex, checked October 2026

EU dual-use export controls

EUR.1 Movement Certificate

Documents

A preferential origin certificate used under a number of EU trade agreements to claim reduced or zero duty. Many agreements now rely on an origin statement on the invoice instead.

European Economic Area (EEA)

Agreements and authorities

The EU member states plus Iceland, Liechtenstein and Norway, which share the EU single market for goods but are not all in the EU customs union.

EV Components

IT and data centre hardware

Parts for electric vehicles, such as battery packs, power electronics and control units, which often combine battery, electrical safety and origin rules.

importer of record for automotive electronics

Excise Duty

Duty, tax and valuation

A tax on specific goods such as fuel, alcohol and tobacco. It rarely applies to IT hardware but can affect items such as diesel for generators.

Explanatory Notes

Classification and origin

The World Customs Organization's official commentary on the Harmonized System, used to interpret the scope of headings and subheadings.

Export Administration Regulations (EAR)

Export controls and sanctions

The US rules, administered by the Bureau of Industry and Security, that control exports and re-exports of most commercial and dual-use items.

ITAR and EAR compliance

Export Control Classification Number (ECCN)

Export controls and sanctionsUnited States

The five-character code identifying an item on the US Commerce Control List, such as 5A002 for certain encryption items. Other countries use similar codes based on the Wassenaar lists.

Why it matters for IT hardware. Many IT products are classified under Category 5 Part 2 (information security) or Category 4 (computers), and the classification decides whether a licence is needed for the destination.

Practical example and country notes

Practical example. An enterprise firewall with strong encryption is often classified under 5A002 or 5A992 rather than EAR99, so its export to some destinations may need a licence or a licence exception.

Country-specific considerations. The ECCN format is American. The EU and UK use the same Wassenaar-based list numbers in their own control lists, while other countries apply their own lists, so the same item may be assessed separately in each exporting country.

· · ·

eCFR, 15 CFR Part 774, checked October 2026

export controls for data centre hardware

Export Control Joint Unit (ECJU)

Agreements and authorities

The UK government unit that administers strategic export controls and licensing.

Export Declaration

Customs procedures

The customs declaration lodged when goods leave a country, recording what is exported, by whom, and to where.

exporter of record services

Export Licence

Documents

A government authorisation required to export controlled goods, software or technology, such as certain dual-use items. Whether one is needed depends on the item's classification, destination, end user and end use.

export controls for data centre hardware

Exporter of Record (EOR)

Roles and parties

The party legally responsible for an export leaving a country. Depending on the jurisdiction, this covers the export declaration, export licence checks, destination screening and record keeping.

Why it matters for IT hardware. Returning faulty units, moving equipment between data centres or selling retired servers all create an export, often from a country where the owner has no entity. Export classification and destination screening apply even to used hardware.

Practical example and country notes

Practical example. When decommissioned servers in a European colocation site are sold to a buyer outside the EU, someone established in the EU must lodge the export declaration and confirm whether any item needs a dual-use licence before the goods leave.

Country-specific considerations. In the EU the exporter generally has to be established in the customs territory. In the US the export filing obligation sits with the USPPI unless the transaction is routed through an agent authorised by the foreign party.

· ·

exporter of record services · what an exporter of record is · do you need both an EOR and an IOR · IOR vs EOR guide · EOR by country

Extended Producer Responsibility (EPR)

Agreements and authorities

Policies that make producers, including importers in many cases, responsible for funding the collection and recycling of products such as electronics, batteries and packaging.

WEEE producer obligations · South Africa EPR

EXW (Ex Works)

Incoterms

The seller makes the goods available at its own premises, and the buyer arranges and pays for everything else, including export clearance.

Why it matters for IT hardware. EXW can leave the buyer acting as exporter in a country where it has no presence.

F

FAS (Free Alongside Ship)

Incoterms

A sea and inland waterway term where the seller delivers the goods alongside the vessel at the named port of shipment.

FCA (Free Carrier)

Incoterms

The seller clears the goods for export and hands them to the buyer's nominated carrier at an agreed place.

FCC Equipment Authorization (USA)

Product approvals by country

Authorisation from the Federal Communications Commission, required for radio frequency devices before they are marketed or imported into the US, through certification or a supplier's declaration of conformity. Equipment on the FCC covered list cannot be authorised.

FCC, checked October 2026

importer of record in the USA

FCL and LCL

Freight and logistics

Full Container Load, where one shipper uses a whole container, and Less than Container Load, where cargo shares a container with other shippers.

First Sale for Export

Duty, tax and valuation

A US valuation approach that, where strict conditions are met, allows duty to be based on an earlier sale in a multi-tier chain rather than the price the importer paid.

first sale for export

Fiscal Representative

Roles and parties

A locally registered party appointed to handle VAT obligations for a non-resident business in some countries. Whether one is required depends on the country and the type of transaction.

import VAT and the importer of record

FOB (Free on Board)

Incoterms

A sea and inland waterway term where the seller delivers the goods on board the vessel at the named port, after which risk passes to the buyer. It is often misused for air and container freight.

FOB Valuation Basis

Duty, tax and valuation

A customs valuation approach that excludes international freight and insurance. The US and Canada broadly value imports this way.

Foreign Direct Product Rule (FDPR)

Export controls and sanctions

A US rule that extends EAR controls to certain foreign-made items produced using specified US technology, software or equipment.

export controls for data centre hardware

Foreign Exchange (Forex)

Duty, tax and valuation

Converting one currency into another. Customs authorities set the exchange rates used to convert invoice values for duty purposes.

Foreign-Trade Zone (FTZ)

Customs procedures

A US designated site where goods can be admitted with duty deferred, and in some cases reduced or eliminated, until they enter US commerce.

Formal Entry

Customs procedures

A full customs declaration, required in the US for most commercial shipments above a value threshold or subject to certain rules.

Fourth-Party Logistics (4PL)

Roles and parties

A provider that manages and coordinates several logistics suppliers on a client's behalf, acting as a single point of control for the wider supply chain.

1PL to 5PL explained

FPPI

Roles and parties

Foreign Principal Party in Interest. The overseas party in a US export, usually the buyer, which can authorise a US agent to file the export in a routed export transaction.

exporter of record in the USA

Free Port

Customs procedures

A port or territory where most goods can be imported without customs duty. Hong Kong, for example, charges import duty on only a few categories of goods, though licensing and other controls still apply.

Hong Kong as an IOR hub · reduce import duty in Hong Kong

Free Time

Freight and logistics

The period a carrier or terminal allows before demurrage, detention or storage charges begin.

Freight Prepaid and Freight Collect

Freight and logistics

Whether the main freight charge is paid by the shipper before departure (prepaid) or by the consignee at destination (collect).

FSB Notification (Russia)

Export controls and sanctionsRussia

A notification regime administered by Russia's Federal Security Service for certain products containing encryption. Any shipment to Russia must also be checked against current sanctions, which may prohibit it entirely.

encryption import restrictions

G

GACC (China Customs)

Agreements and authorities

The General Administration of Customs of China, which took over entry-exit inspection and quarantine duties from the former CIQ in 2018.

GACC, checked October 2026

importer of record in China

GATT

Agreements and authorities

The General Agreement on Tariffs and Trade, the post-war treaty that reduced trade barriers and was absorbed into the World Trade Organization framework in 1995.

General Interpretative Rules (GIR)

Classification and origin

The six rules that set out how products are classified under the Harmonized System, applied in order, starting with the wording of headings and section notes.

General Order

Customs procedures

In the US, the status of imported goods not entered within the allowed time, which CBP moves to a bonded warehouse and may eventually sell.

Generalised Scheme of Preferences (GSP)

Agreements and authorities

Programmes under which some developed economies grant reduced duties to imports from eligible developing countries. Schemes and eligibility differ by importing country.

Goods and Services Tax (GST)

Duty, tax and valuation

A consumption tax used instead of VAT in countries such as Australia, India, Singapore and New Zealand. It is generally charged on imports as well as domestic sales.

GPSR

Agreements and authorities

The EU General Product Safety Regulation (EU) 2023/988, which has applied since 13 December 2024 and sets safety duties for consumer products, including for importers.

EUR-Lex, checked October 2026

CE marking obligations for importers

GPU (Graphics Processing Unit)

IT and data centre hardware

A processor designed for parallel workloads, now central to AI training and inference. High-performance GPUs and systems containing them may be subject to export controls.

HS code for GPU chips · AI GPU import compliance

Gross Weight

Freight and logistics

The total weight of a shipment including packaging and pallets.

Gulf Cooperation Council (GCC)

Agreements and authorities

A regional union of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the UAE, which operates a customs union.

importer of record in the GCC

H

Harmonized System (HS)

Classification and origin

The international product nomenclature maintained by the World Customs Organization. It classifies goods using six-digit codes that most countries use as the base of their customs tariffs.

HS codes for electronics and tech equipment · HS code finder

Hazard Class

Batteries and dangerous goods

One of the nine UN classes that group dangerous goods by type of hazard. Lithium batteries are Class 9, miscellaneous dangerous goods.

China hazardous chemicals safety law

Homologation

Product approvals by country

Another word for type approval, used especially in Latin America for the regulator's formal recognition that a telecom or radio product meets national technical rules.

House Air Waybill (HAWB)

Documents

The air waybill issued by the freight forwarder to an individual shipper within a consolidation.

HS Code

Classification and origin

The six-digit Harmonized System code for a product. Countries add further digits for their own tariff and statistical purposes.

Why it matters for IT hardware. Servers, GPUs, network gear and their parts sit close to several headings, and the code chosen decides duty, import licensing and sometimes product approval requirements.

Practical example and country notes

Practical example. A complete server, a GPU card shipped as a spare and a network switch may each fall under different headings, so a single code for the whole consignment is often wrong. The datasheet usually decides which heading applies.

Country-specific considerations. The first six digits are common to all countries using the Harmonized System. The UK and EU extend codes to ten digits for imports and the US uses ten-digit HTSUS codes, so the same product can carry different full codes. The HS 2028 edition takes effect on 1 January 2028.

· · ·

World Customs Organization, checked October 2026

cost of incorrect HS codes · HS code finder

HTS Code (HTSUS)

Classification and origin

The ten-digit code from the Harmonized Tariff Schedule of the United States, used to determine US import duty rates.

reduce import duty in the US

I

IATA

Agreements and authorities

The International Air Transport Association, the airline trade body that publishes the Dangerous Goods Regulations used for air cargo.

IATA Dangerous Goods Regulations (DGR)

Batteries and dangerous goods

The airline industry's manual for shipping dangerous goods by air, based on the ICAO Technical Instructions and updated each year.

ICAO

Agreements and authorities

The International Civil Aviation Organization, the UN agency whose Technical Instructions set the legal basis for carrying dangerous goods by air.

ICASA Type Approval (South Africa)

Product approvals by country

Approval from the Independent Communications Authority of South Africa, required before electronic communications and radio equipment is supplied, sold or used. Certificates are issued only to South African registered companies.

ICASA, checked October 2026

South Africa IOR rules for tech imports

ICEGATE

Customs procedures

The Indian Customs electronic gateway used to file import and export declarations and related documents.

importer of record in India

ICS2

Customs proceduresEuropean Union

The EU's Import Control System 2, an advance cargo information system for safety and security risk analysis of goods entering the EU.

Why it matters for IT hardware. Vague descriptions such as "electronics" or "parts" can be rejected before goods even fly.

ICS2 stop words · EU air cargo security

IEEPA

Duty, tax and valuationUnited StatesChanges often, check before shipping

The US International Emergency Economic Powers Act. It was used for broad tariffs from 2025, but on 20 February 2026 the US Supreme Court held that it does not authorise tariffs, and refunds of duties paid are being handled through litigation and CBP processes.

· ·

US Supreme Court, checked October 2026

Supreme Court strikes down IEEPA tariffs · IEEPA tariff refunds and the CAPE portal

IMDA Registration (Singapore)

Product approvals by country

Registration of telecom and radio equipment with the Infocomm Media Development Authority before sale in Singapore. Registrants need a telecommunication dealer's licence.

IMDA, checked October 2026

importer of record in Singapore · IOR services in Singapore

IMDG Code

Batteries and dangerous goods

The International Maritime Dangerous Goods Code, which governs the carriage of dangerous goods by sea.

IMDG Amendment 42-24

IMMEX (Mexico)

Customs procedures

A Mexican programme run by the Secretaría de Economía that allows approved companies to import inputs and machinery temporarily for manufacturing, repair or export services without paying general import tax and VAT, subject to conditions.

reduce import duty in Mexico

Import VAT

Duty, tax and valuation

Value added tax charged when goods are imported, normally calculated on the customs value plus duty and certain costs. It is often recoverable by a VAT-registered importer, subject to local rules.

Why it matters for IT hardware. Who is named as importer usually decides who can recover import VAT.

Practical example, limits and country notes

Practical example. A UK business importing network equipment can usually account for import VAT on its VAT return under postponed VAT accounting, rather than paying it at the border, if it is the VAT-registered importer.

Country-specific considerations. Deferment and recovery schemes differ by country. Recovery generally depends on the importer being VAT registered in that country and holding the import evidence in its own name.

Exceptions and limits. Paying import VAT and recovering it are separate questions. Under DDP a seller may pay the VAT at import yet be unable to recover it if it is not VAT registered in that country.

· ·

GOV.UK, checked October 2026

import VAT and the importer of record

Importer of Record (IOR)

Roles and parties

The party named on the import declaration as legally responsible for the goods entering a country. The IOR answers to customs for correct classification, valuation, duty and tax payment, and any product approvals the destination requires.

Why it matters for IT hardware. IT hardware often ships to sites where the buyer has no local company, tax number or customs registration. The IOR fills that gap, and it is also the party that must hold or present any radio, safety or encryption approvals the goods need.

Practical example and country notes

Practical example. When a UK reseller sells switches and access points to a client's new office abroad, and neither the reseller nor the client is registered to import there, a third-party IOR can be named on the import declaration so the goods clear and duties are paid lawfully.

Country-specific considerations. Rules on who may act as importer differ widely. Canada allows a non-resident importer in defined cases, Mexico requires registration in the Padrón de Importadores, Brazil requires Siscomex habilitation (RADAR), and in the EU a non-established business generally needs an indirect representative or an EU-established importer.

· · ·

importer of record services · what an importer of record does · how to choose an importer of record · importer of record cost · paper IOR vs operational IOR · how to verify an IOR provider

Importer Security Filing (ISF)

Customs procedures

The US requirement, often called 10+2, to file advance data about ocean cargo before it is loaded for the US.

In Transit

Freight and logistics

The status of goods that have left origin and not yet been delivered, including time at hubs, in customs and on onward legs.

in transit from origin processing

Incoterms

Incoterms

Standard trade terms published by the International Chamber of Commerce that define who arranges and pays for transport, insurance and customs, and where risk passes. Incoterms 2020 contains 11 rules.

Why it matters for IT hardware. Incoterms allocate who pays duty under the contract. They do not decide who is legally allowed to act as importer.

Practical example and country notes

Practical example. Choosing DAP rather than DDP moves import clearance and duty to the buyer, which only works if the buyer can legally import. For hardware going to a site with no local entity, the Incoterm should be chosen after confirming who will act as importer.

Country-specific considerations. Incoterms are contractual and apply worldwide, but they do not override national customs law on who may be the declarant or importer.

· · ·

which Incoterm protects tech shipments

Indirect Representation

Roles and parties

An EU and UK customs arrangement where an agent makes the declaration in its own name but on behalf of another person. The representative becomes jointly liable for the customs debt alongside the person represented.

Why it matters for IT hardware. This is one route by which a non-EU business can import into the EU without its own establishment, where the representative agrees to it.

Practical example and country notes

Practical example. A non-EU seller delivering storage arrays to a customer in Germany can appoint a representative to declare the goods in its own name on the seller's behalf, where the representative agrees and accepts joint liability.

Country-specific considerations. Indirect representation is an EU and UK concept. Other countries use different models, such as a non-resident importer in Canada or a licensed customs agent acting for a registered importer in Mexico.

EUR-Lex

indirect representation, customs duty and import VAT · the Union Customs Code importer change

Industrial Robot

IT and data centre hardware

A programmable machine used in manufacturing or logistics. Robots can raise machinery safety, radio and export control questions on import.

importer of record for robotics

Informal Entry

Customs procedures

A simplified US customs entry used for lower-value shipments that meet set conditions.

Information Technology Agreement (ITA)

Agreements and authorities

A WTO plurilateral agreement under which participants remove duties on a wide range of IT products. Coverage depends on the product and on whether the importing country participates.

AI server import duties

INMETRO (Brazil)

Product approvals by country

Brazil's National Institute of Metrology, Quality and Technology, which requires compulsory conformity assessment for certain products, including some electrical equipment.

importer of record in Brazil

Institute Cargo Clauses

Freight and logistics

Standard marine cargo insurance wordings, from the broadest cover in Clauses (A) to the narrowest in Clauses (C).

cargo insurance for IT equipment

Integrated Circuit (IC)

IT and data centre hardware

A chip containing many electronic components on a single piece of semiconductor material, generally classified under HS heading 8542.

HS code for GPU chips

Intermodal Transport

Freight and logistics

Moving goods in the same container or unit across more than one mode, such as ship, rail and truck, without handling the cargo itself.

International Chamber of Commerce (ICC)

Agreements and authorities

A global business organisation that publishes the Incoterms rules.

Inward Processing

Customs procedures

A customs procedure allowing goods to be imported for processing or repair with duty suspended, provided the processed goods are re-exported.

IOSS

Duty, tax and valuationEuropean UnionChanges often, check before shipping

The EU Import One-Stop Shop, which since July 2021 lets sellers and marketplaces collect and pay import VAT on distance sales of goods in consignments of 150 euros or less.

European Commission, checked October 2026

EU de minimis and DDP · EU parcel tax

ISED Certification (Canada)

Product approvals by country

Certification by Innovation, Science and Economic Development Canada, required for radio equipment before it is imported, distributed or offered for sale in Canada.

ISED Canada, checked October 2026

importer of record in Canada

ISPM 15

Freight and logistics

The international standard for treating and marking wood packaging material, such as pallets and crates, to prevent the spread of pests.

packaging standards for IT hardware

ITAC (South Africa)

Agreements and authoritiesSouth Africa

The International Trade Administration Commission of South Africa, which administers tariff investigations, trade remedies and import and export control permits.

importer of record in South Africa

ITAD (IT Asset Disposition)

IT and data centre hardware

The secure retirement of IT equipment through data destruction, resale, recycling or disposal.

exporting retired AI hardware

J

K

KC Certification (South Korea)

Product approvals by country

Conformity assessment for broadcasting and communications equipment under South Korea's Radio Waves Act, administered by the National Radio Research Agency. Routes include certification, registration, which covers computing devices, and self-declaration, with the KC mark shown on the product.

National Radio Research Agency, checked October 2026

importer of record in South Korea

KEBS PVoC (Kenya)

Product approvals by country

The Kenya Bureau of Standards Pre-Export Verification of Conformity programme, under which regulated imports are checked against Kenyan standards before shipment and receive a certificate of conformity.

KEBS, checked October 2026

pre-cleared customs in Kenya

Know Your Customer (KYC) Red Flags

Export controls and sanctions

Warning signs, such as unusual routing, reluctance to share end-use details or mismatched products, that should prompt extra checks before an export.

trade diversion and IOR compliance

Known Consignor

Roles and parties

A shipper approved under air cargo security rules whose cargo can be loaded without further screening because it is secured from the point of production or packing.

EU air cargo security

L

Last Mile

Freight and logistics

The final leg of delivery from a local hub to the end address.

Letter of Authorisation

Documents

A letter in which one party authorises another to act for it, for example allowing an IOR or broker to use the manufacturer's certificates or to deal with a regulator.

Letter of Credit (L/C)

Documents

A bank undertaking to pay the seller once documents proving shipment are presented in line with agreed terms.

License Exception ENC

Export controls and sanctions

A US EAR licence exception that authorises many exports of encryption items, subject to classification, reporting and destination conditions.

encryption import restrictions

Liquid Cooling

IT and data centre hardware

Cooling servers with liquid rather than air, through cold plates or immersion. The coolant itself may need its own classification, safety data and transport checks.

importing liquid cooling and coolant

Liquidation

Customs procedures

In the US, the final computation of duties on an entry by CBP, after which the importer has a limited time to protest.

eCFR, checked October 2026

Lithium Battery Mark

Batteries and dangerous goods

The standard mark required on many packages containing lithium batteries, showing the UN number and a contact telephone number.

Low Voltage Directive (LVD)

Agreements and authorities

EU Directive 2014/35/EU setting safety requirements for electrical equipment within set voltage ranges.

M

Managed Service Provider (MSP)

Roles and parties

A company that runs IT infrastructure or services for clients under contract. MSPs frequently need equipment delivered into countries where neither they nor the client imports regularly.

multi-country IT equipment deployment

Manifest

Freight and logistics

The carrier's list of all cargo on a flight, vessel or vehicle, submitted to customs before or on arrival.

Market Surveillance

Agreements and authorities

Checks by national authorities that products on the market meet legal requirements, including powers to withdraw or recall non-compliant goods.

Mass Market Encryption (5A992)

Export controls and sanctions

The US classification for widely available encryption products, such as many consumer and standard networking devices, which carry lighter controls than 5A002 items.

Master Air Waybill (MAWB)

Documents

The air waybill issued by the airline to the freight forwarder covering a consolidated shipment.

Maverick Spending

Freight and logistics

Purchases made outside an organisation's approved suppliers or buying process, which can bypass compliance and import checks.

MCMC Certification (Malaysia)

Product approvals by country

Certification required by the Malaysian Communications and Multimedia Commission for communications equipment imported, made, distributed or sold in Malaysia. Routes include compliance approval for a device model and special approval for uses such as trials and demonstrations.

MCMC, checked October 2026

SIRIM compliance for IT hardware · importer of record in Malaysia

Mercosur

Agreements and authorities

The South American trade bloc and customs union whose founding members are Argentina, Brazil, Paraguay and Uruguay.

EU Mercosur trade agreement

MIC Radio Certification (Japan)

Product approvals by country

Technical conformity certification for radio equipment under Japan's Radio Act, overseen by the Ministry of Internal Affairs and Communications and carried out by registered certification bodies. Industry often calls this Giteki.

MIC Japan, checked October 2026

importer of record in Japan

Military End-Use and End-User Controls

Export controls and sanctions

Rules requiring licences for certain items destined for military end uses or military end users in specified countries.

Missile Technology Control Regime (MTCR)

Export controls and sanctions

An informal partnership of countries that coordinate export controls on missiles, drones and related technology.

Most Favoured Nation (MFN) Rate

Duty, tax and valuation

The standard duty rate a WTO member applies to imports from other WTO members, unless a preferential agreement or trade remedy applies.

Movement Reference Number (MRN)

Documents

The unique reference number customs systems in the EU, UK and elsewhere assign to an accepted declaration. It is used to track the declaration's status.

MTCTE (India)

Product approvals by country

Mandatory Testing and Certification of Telecom Equipment, run by India's Telecommunication Engineering Centre. Notified equipment, such as certain routers and switches, must be tested in designated labs and certified before sale, import or use, with categories phased in over time.

TEC India, checked October 2026

India trusted source requirement for telecom

Multimodal Transport

Freight and logistics

Transport using more than one mode under a single contract, with one operator responsible for the whole journey.

MVE (Mexico)

Customs proceduresMexicoChanges often, check before shipping

The Manifestación de Valor Electrónica, the electronic customs value declaration that importers into Mexico transmit through the VUCEM single window. Mandatory electronic filing is phasing in by customs regime from November 2026, with definitive imports scheduled for January 2027.

Why it matters for IT hardware. As the electronic declaration phases in, value support for Mexican imports needs to be ready in electronic form before the goods arrive.

SAT, checked October 2026

Mexico electronic value declaration

N

NAFTA

Agreements and authorities

The former North American Free Trade Agreement, replaced by the USMCA on 1 July 2020.

USMCA review for importers

NBTC (Thailand)

Product approvals by country

The Office of the National Broadcasting and Telecommunications Commission, which regulates telecom and radio equipment in Thailand through registration, certification or a supplier's declaration, depending on the equipment class.

Thailand NBTC and TISI for IT equipment

NCC (Taiwan)

Product approvals by country

Taiwan's National Communications Commission, which requires type approval or, where allowed, a declaration of conformity before controlled radio frequency devices are made, imported, sold or displayed.

importer of record in Taiwan

NCTS

Customs procedures

The New Computerised Transit System, used in the EU, UK and common transit countries to manage transit declarations electronically.

Net Weight

Freight and logistics

The weight of the goods alone, without packaging.

NOM Certification (Mexico)

Product approvals by countryMexico

Certification against Mexico's Normas Oficiales Mexicanas, mandatory technical regulations set by the Secretaría de Economía. IT equipment may need certification against safety standards such as NOM-019-SCFI before import.

Practical example and country notes

Practical example. Data processing equipment such as servers and laptops may need certification against NOM-019-SCFI before import, issued by an accredited certification body in Mexico.

Country-specific considerations. Telecom and radio equipment also needs homologation from the CRT, which replaced the IFT in 2025.

Secretaría de Economía, checked October 2026

NOM certification for IT hardware in Mexico · importer of record in Mexico

Non-Resident Importer (NRI)

Roles and parties

A business that acts as importer into a country without being established there. Some countries, including Canada, allow this in defined circumstances, while many others require the importer to be locally registered.

Why it matters for IT hardware. Whether NRI status is open to you usually decides if you need a local IOR partner at all.

Practical example and country notes

Practical example. A foreign supplier can act as importer into Canada without a Canadian company, provided it has a business number, registers in CARM and meets the conditions for non-resident importers.

Country-specific considerations. Few countries allow non-resident importers on the same terms. Many require a locally registered importer, which is why the IOR model exists.

importing into Canada without CARM registration · Canada IOR compliance for IT imports

Notified Body

Agreements and authorities

An organisation designated by an EU country to assess the conformity of certain products before they are placed on the market, where the law requires third-party assessment.

CE marking obligations for importers

Notify Party

Roles and parties

The person or company the carrier informs when the shipment arrives. Often the customs broker or the importer, it is a contact field rather than a legal role.

NRCS Letter of Authority (South Africa)

Product approvals by countrySouth Africa

Approval from South Africa's National Regulator for Compulsory Specifications for products under compulsory specifications, including many electrical and electronic devices. The letter is held by a South African legal entity and cannot be transferred.

Why it matters for IT hardware. A non-transferable approval means whoever holds it controls future imports of that product.

Practical example

Practical example. An electronic device under a compulsory specification needs a Letter of Authority held by a South African legal entity before it can be sold, and that letter cannot be transferred to another importer.

NRCS, checked October 2026

importer of record in South Africa

Nuclear Suppliers Group (NSG)

Export controls and sanctions

A group of supplier countries that coordinate export controls on nuclear and nuclear-related dual-use items.

O

OECD

Agreements and authorities

The Organisation for Economic Co-operation and Development, an intergovernmental body that publishes economic and policy research and standards, including on trade and tax.

OFAC

Export controls and sanctions

The Office of Foreign Assets Control, part of the US Treasury, which administers and enforces US economic sanctions programmes.

US Treasury

Ofcom (UK)

Product approvals by country

The UK communications regulator. It does not type-approve radio equipment, as compliance with the Radio Equipment Regulations 2017 is the responsibility of manufacturers, importers and distributors, but it enforces those rules and licenses spectrum.

Ofcom, checked October 2026

importer of record in the UK

OGEL

Export controls and sanctions

An Open General Export Licence, a pre-published UK licence with fixed terms that any registered exporter meeting its conditions can use for specified controlled goods to named destinations.

GOV.UK, checked October 2026

On-Board Courier (OBC)

Roles and parties

A person who travels with urgent goods as accompanied baggage to deliver them faster than normal cargo. Customs rules still apply on arrival.

emergency spare parts customs clearance

Open Individual Export Licence (OIEL)

Export controls and sanctionsUnited Kingdom

A UK export licence issued to a specific exporter that can cover multiple shipments of specified controlled items to specified destinations.

Optical Transceiver

IT and data centre hardware

A small module that converts electrical signals to light and back for fibre connections, such as SFP or QSFP modules.

Origin Marking

Classification and origin

The requirement in some countries to mark goods or their packaging with the country of origin.

Original Equipment Manufacturer (OEM)

Roles and parties

The company that designs and makes a product sold under its own brand, such as a server, switch or storage array maker.

Why it matters for IT hardware. OEMs often hold the test reports and declarations the importer needs, so their cooperation decides how fast approvals move.

importer of record for technology OEMs

Outward Processing

Customs procedures

A customs procedure allowing goods to be exported for processing or repair and reimported with partial or full duty relief.

exporting equipment for repair

Over-Dimensional Cargo (ODC)

Freight and logistics

Cargo that exceeds standard size or weight limits and needs special equipment, permits or routing.

data centre construction freight

P

Package Labelling

Documents

Marks and labels required on packages for transport, safety and customs, such as handling marks, dangerous goods labels and, in some countries, importer details or origin marking.

packaging standards for IT hardware

Packing Instructions 965 to 970

Batteries and dangerous goods

The IATA packing instructions for lithium batteries by air. PI 965 and 968 cover batteries shipped alone, 966 and 969 batteries packed with equipment, and 967 and 970 batteries contained in equipment.

FAA (US DOT), checked October 2026

lithium battery customs clearance

Padrón de Importadores (Mexico)

Customs procedures

The register of importers kept by Mexico's tax authority, SAT, which individuals and companies must join before importing goods into Mexico.

Why it matters for IT hardware. This registration is a main reason foreign sellers use a local importer of record for Mexico.

SAT, checked October 2026

importer of record in Mexico

Partner Government Agencies (PGA)

Customs procedures

US agencies other than CBP, such as the FCC, FDA or CPSC, whose requirements may apply to imported goods and whose data may be filed through ACE.

CBP, checked October 2026

PDU (Power Distribution Unit)

IT and data centre hardware

A device that distributes electrical power to equipment in a rack.

Point of Presence (PoP)

IT and data centre hardware

A network location where a provider places equipment to connect users or other networks, often a small installation inside a colocation site.

importer of record for telecom equipment

Port of Discharge

Freight and logistics

The port where goods are unloaded from the vessel or aircraft at destination.

US port strategy

Port of Entry

Freight and logistics

The port, airport or border crossing where goods first arrive and are presented to customs.

US port strategy

Port of Loading

Freight and logistics

The port where goods are loaded onto the vessel or aircraft for the main journey.

Postponed VAT Accounting (PVA)

Duty, tax and valuationUnited Kingdom

A UK scheme allowing VAT-registered importers to account for import VAT on their VAT return instead of paying it at the border. Similar deferment schemes exist in other countries.

GOV.UK, checked October 2026

import VAT and the importer of record

Power of Attorney (Customs)

Roles and parties

A written authority that lets a broker or agent act for an importer or exporter before customs. It delegates tasks but does not, on its own, transfer the importer's legal responsibility.

power of attorney for customs

Pre-Shipment Inspection (PSI)

Documents

An inspection of goods in the exporting country, required by some importing countries before shipment, to check quantity, quality, price or conformity.

SONCAP certification for electronics

Preferential Origin

Classification and origin

Origin that meets the specific rules in a trade agreement, allowing goods to claim reduced or zero duty.

Prior Disclosure

Customs procedures

A US procedure under which an importer reports a customs violation to CBP before an investigation begins, which can reduce penalties.

wrong HS code on an invoice

Pro Forma Invoice

Documents

A preliminary invoice issued before a sale is final, or where no sale takes place. It is often used for customs when goods are loaned, replaced under warranty or moved between related companies.

importing when there is no sale

Product Certificate of Conformity (PCoC)

Product approvals by countrySaudi Arabia

In Saudi Arabia's SABER system, the certificate confirming that a regulated product meets the applicable technical regulation, which supports the shipment certificate for each consignment.

SASO ICT certificates

Prohibited Goods

Customs procedures

Goods that may not be imported or exported at all under a country's laws.

Proof of Delivery (POD)

Documents

A signed or electronic record confirming that goods were delivered to the consignee.

Protest (CBP)

Customs procedures

A US importer's formal challenge to a CBP decision, such as a liquidation, generally filed within 180 days through ACE or on CBP Form 19.

CBP, checked October 2026

PSE Mark (Japan)

Product approvals by country

The mark showing compliance with Japan's Electrical Appliances and Materials Safety Act. Manufacturers and importers notify METI and label products before sale, and specified products such as AC adapters also need third-party assessment.

METI, checked October 2026

importer of record in Japan

PTA Type Approval (Pakistan)

Product approvals by country

Approval from the Pakistan Telecommunication Authority for terminal equipment such as handsets, radios and IP phones. Commercial importers may also need a certificate of compliance for customs, while some networking equipment and laptops without SIM capability are exempt.

PTA, checked October 2026

Purchase Order (PO)

Documents

The buyer's formal order to a seller setting out the goods, quantities, prices and terms agreed.

R

Rack and Stack

IT and data centre hardware

Installing equipment into racks and cabling it on site, often bundled with white glove delivery.

white glove delivery

RADAR (Brazil)

Customs proceduresBrazil

The common name for habilitation in Siscomex, the authorisation Brazil's Receita Federal gives a company to import or export. It must be in place before any customs clearance.

Why it matters for IT hardware. Without RADAR, a Brazilian buyer cannot import, which is why many projects need a Brazilian importer of record.

Practical example

Practical example. A Brazilian client that has never imported cannot receive servers in its own name until it obtains RADAR, which is why a Brazilian importer of record is often used for first projects.

Receita Federal, checked October 2026

is an import licence essential in Brazil · importer of record in Brazil

Radio Equipment Directive (RED)

Product approvals by country

Directive 2014/53/EU, the EU framework for placing radio equipment on the market, covering safety, electromagnetic compatibility and efficient use of spectrum. Cybersecurity requirements for some radio equipment are moving to the Cyber Resilience Act from December 2027.

European Commission, checked October 2026

EU Cyber Resilience Act for importers

Rare Earth Export Controls (China)

Export controls and sanctionsChinaChanges often, check before shipping

Chinese licensing requirements on exports of certain rare earth elements and related items and technologies. China expanded these controls in 2025 and has since suspended parts of them, so the current position should be checked before relying on supply.

MOFCOM, checked October 2026

China rare earth export controls

RCEP

Agreements and authorities

The Regional Comprehensive Economic Partnership, in force since 1 January 2022 among the ten ASEAN states, China, Japan, South Korea, Australia and New Zealand.

ASEAN, checked October 2026

Re-export

Export controls and sanctions

Shipping an item from one foreign country to another. Under US rules, items subject to the EAR may need a licence for re-export, even after leaving the US.

Re-import

Customs procedures

Bringing back into a country goods that were previously exported, for example after repair or an exhibition. Relief from duty may apply if conditions are met.

exporting equipment for repair

REACH

Agreements and authorities

EU Regulation (EC) No 1907/2006 on the registration, evaluation, authorisation and restriction of chemicals, which can require importers to communicate about substances of very high concern in articles.

Reciprocal Tariffs

Duty, tax and valuationUnited StatesChanges often, check before shipping

Duties set to mirror another country's tariffs or trade barriers. The broad US reciprocal tariffs imposed in 2025 relied on IEEPA, which the US Supreme Court held in February 2026 does not authorise tariffs.

Liberation Day tariffs · Supreme Court strikes down IEEPA tariffs

Record Keeping

Customs procedures

The legal duty to keep import and export records for a set period, which varies by country, often between four and ten years.

REDATA (Brazil)

Duty, tax and valuationBrazilChanges often, check before shipping

Brazil's special tax regime for data centre services, created by Law 15.504 of 2026, which suspends federal import taxes on qualifying IT equipment for data centres if conditions on domestic capacity, energy and investment are met. Implementing regulation is still required.

Planalto, checked October 2026

Brazil REDATA data centre incentive

Refurbished Equipment

IT and data centre hardware

Used hardware that has been tested, repaired and restored for resale. Some countries restrict or ban imports of used or refurbished IT equipment.

Why it matters for IT hardware. Used and refurbished servers, storage and network gear face extra scrutiny in many destinations, from outright bans to permits, inspections and age limits.

Practical example and country notes

Practical example. A refurbished server that clears easily into one country may need a prior permit, a pre-shipment inspection or proof of age in another, so the destination's used-goods rules need checking before sale.

Country-specific considerations. Rules vary widely by country and can differ between refurbished, second-hand and end-of-life goods, so the classification of the goods' condition matters as much as their HS code.

· ·

importing used and refurbished IT equipment · Vietnam Circular 30 on used equipment · Vietnam customs rules for IT hardware

Regulated Agent

Roles and parties

A forwarder or handler approved to apply security controls to air cargo, including screening, before it is loaded on an aircraft.

EU air cargo security

Release for Free Circulation

Customs procedures

The EU and UK customs procedure that gives non-EU or non-UK goods the status of domestic goods once duties are paid and formalities met.

Responsible Economic Operator

Roles and parties

Under Article 4 of the EU Market Surveillance Regulation (EU) 2019/1020, the business established in the EU that must hold compliance information for certain products, such as the manufacturer, importer, authorised representative or a fulfilment service provider.

EUR-Lex

CE marking obligations for importers

Returned Goods Relief (RGR)

Customs procedures

Relief from duty when goods previously exported are reimported unaltered within a set period, subject to conditions.

IOR and EOR for returned goods

Reverse Charge

Duty, tax and valuation

A VAT mechanism where the customer, rather than the supplier, accounts for the VAT on a transaction, used for some cross-border business supplies.

Reverse Logistics

Freight and logistics

Moving goods back from the customer for return, repair, refurbishment, recycling or disposal.

IOR and EOR for returned goods

Revised Kyoto Convention

Agreements and authorities

The World Customs Organization convention on simplified and harmonised customs procedures, in force since 2006.

World Customs Organization, checked October 2026

REX (Registered Exporter System)

Classification and origin

The EU self-certification system under which registered exporters make out statements on origin for GSP and certain preferential trade agreements.

European Commission, checked October 2026

RMA (Return Merchandise Authorisation)

IT and data centre hardware

A supplier's approval to return a faulty or unwanted product, usually for repair or replacement.

IOR and EOR for returned goods

Royalties and Licence Fees

Duty, tax and valuation

Payments for the right to use intellectual property. Where they relate to the imported goods and are a condition of sale, valuation rules may require adding them to the customs value.

Rules of Origin

Classification and origin

The criteria used to decide a product's origin, either for general purposes or to qualify for preferential duty under a trade agreement.

S

SABER (Saudi Arabia)

Product approvals by countrySaudi Arabia

The electronic platform run by the Saudi Standards, Metrology and Quality Organization (SASO) for registering products and issuing conformity certificates. Regulated products generally need a Product Certificate of Conformity and a Shipment Certificate for each consignment, checked at customs.

Practical example and country notes

Practical example. Regulated equipment needs a product certificate registered in SABER and then a shipment certificate for each consignment, which customs checks at clearance.

Country-specific considerations. ICT devices may also need CST device approval, a separate requirement from SASO's product conformity.

·

SABER, checked October 2026

SASO ICT certificates · importer of record in Saudi Arabia

SAFE Framework of Standards

Agreements and authorities

The World Customs Organization standards for supply chain security and facilitation, which underpin Authorised Economic Operator programmes.

World Customs Organization, checked October 2026

Safety Data Sheet (SDS)

Documents

A document describing the hazards, handling and transport information for a substance or product. Often still called an MSDS, it is commonly requested for batteries, coolants and chemicals.

importing liquid cooling coolant

Sales Tax

Duty, tax and valuation

A tax charged at the point of sale rather than at each stage of the supply chain. In the US, sales and use taxes are set by states and localities, not at the border.

Sanctions

Export controls and sanctions

Restrictions governments impose on dealings with specific countries, sectors, organisations or individuals, including bans on exporting certain goods.

SASO

Product approvals by country

The Saudi Standards, Metrology and Quality Organization, which sets technical regulations for products in Saudi Arabia and supervises the SABER platform.

SASO ICT certificates

Schedule B

Classification and origin

The US export classification system, used to report export statistics. It is based on the HS but maintained separately from the import tariff.

SCTREX (Hong Kong)

Export controls and sanctions

The Air Transhipment Cargo Exemption Scheme for Specified Strategic Commodities, run by Hong Kong's Trade and Industry Department. Registered airlines, ground handlers and forwarders can tranship specified strategic commodities by air through Hong Kong without a licence, with registration renewed each year.

Trade and Industry Department, checked October 2026

Hong Kong SCTREX registration

SDPPI Certification (Indonesia)

Product approvals by country

Telecom equipment certification in Indonesia, historically issued by the Directorate General SDPPI under Kominfo. The ministry is now Komdigi and the directorate has been renamed, but equipment imported for trade still needs a certificate per brand and model, plus a label.

Komdigi, checked October 2026

importer of record in Indonesia · Indonesia TKDN local content

Sea Waybill

Documents

A non-negotiable ocean transport document that lets the named consignee collect the goods without presenting an original bill of lading.

Section 321 (US De Minimis)

Duty, tax and valuationUnited StatesChanges often, check before shipping

The US provision that allowed low-value shipments to enter duty free. Duty-free de minimis treatment has been suspended for all countries since 29 August 2025, and legislation ends the statutory exemption from 1 July 2027.

Why it matters for IT hardware. Low-value spare parts and samples into the US now generally attract duty like any other shipment.

Federal Register, checked October 2026

US de minimis suspension

Section 338

Duty, tax and valuationUnited StatesChanges often, check before shipping

A provision of the US Tariff Act of 1930 that allows additional duties on goods from countries found to discriminate against US commerce. It was used for the first time in 2026, against certain goods from Canada.

Federal Register, checked October 2026

Section 338 tariffs on Canada

Semiconductor

IT and data centre hardware

A material, typically silicon, used to make integrated circuits. In trade, the term usually covers chips and the equipment used to make them.

semiconductor manufacturing equipment IOR

Service Level Agreement (SLA)

Freight and logistics

A contract term setting the service standards a provider commits to, such as delivery times or response times for replacement parts.

emergency spare parts customs clearance

Shipper

Roles and parties

The party that arranges for goods to be transported and is named as such on the air waybill or bill of lading. For dangerous goods such as lithium batteries, the shipper carries specific legal duties for declaration and packing.

lithium battery customs clearance

Shipper's Declaration for Dangerous Goods

Documents

The form a shipper completes to declare fully regulated dangerous goods for air transport, confirming correct classification, packing, marking and labelling.

Shipper's Letter of Instruction (SLI)

Documents

The shipper's written instructions to the forwarder on how to handle and document a shipment, including export filing details.

SIEL

Export controls and sanctions

A Standard Individual Export Licence, issued by the UK Export Control Joint Unit to a specific exporter for specified items to a named consignee or end user.

GOV.UK, checked October 2026

Single Administrative Document (SAD)

Documents

The standard customs declaration format historically used in the EU and some neighbouring countries. Most declarations are now made electronically using the same data structure.

SIRIM Certification (Malaysia)

Product approvals by countryMalaysia

Certification issued by SIRIM QAS International, Malaysia's certifying and testing body. It acts as the certifying agency for MCMC on communications equipment, and also works with the Energy Commission (Suruhanjaya Tenaga) on regulated electrical equipment, which are two separate regimes.

Why it matters for IT hardware. Telecom approval and electrical safety approval are different files in Malaysia, and a product can need both.

Practical example

Practical example. A wireless router imported into Malaysia generally needs MCMC certification through SIRIM, while its power adaptor may separately fall under Energy Commission rules.

Suruhanjaya Tenaga, checked October 2026

SIRIM compliance for IT hardware · importer of record in Malaysia

Spare Parts

IT and data centre hardware

Replacement components held or shipped to keep equipment running. Urgent spares can still be held at customs if the importer is not set up.

emergency spare parts customs clearance

Special Economic Zone (SEZ)

Customs procedures

An area offering tax, customs or regulatory incentives to attract investment and exports.

Specific Duty

Duty, tax and valuation

A duty charged as a fixed amount per unit, such as per kilo or per item, regardless of value.

SPIRE and LITE

Export controls and sanctionsUnited KingdomChanges often, check before shipping

The UK's online export licensing systems. LITE is progressively replacing SPIRE, and most new standard individual export licences now go through LITE, while SPIRE is still used for some licence types and OGEL registration.

SRRC (China)

Product approvals by country

Radio transmission equipment type approval in China, under the Ministry of Industry and Information Technology. Radio transmitters made or imported for sale or use generally need approval first, while some low-power short-range devices are exempt under set rules.

MIIT, checked October 2026

importer of record in China

State of Charge (SoC)

Batteries and dangerous goods

How charged a battery is, shown as a percentage. Air rules restrict the state of charge for some lithium ion battery shipments, for example lithium ion batteries shipped alone.

FAA (US DOT), checked October 2026

Statement on Origin

Documents

A declaration made by the exporter, usually on the invoice, confirming that goods meet the preferential rules of origin under a trade agreement.

Storage Array

IT and data centre hardware

A system that holds many drives to provide shared data storage for servers.

Storage Charges

Freight and logistics

Fees an airport, warehouse or terminal charges for holding cargo, which build up quickly while a shipment waits for clearance.

customs hold on servers

Structured Cabling

IT and data centre hardware

The cabling infrastructure that connects equipment in a building or data centre. Some markets set fire performance requirements for cables.

data centre cabling fire ratings

Substantial Transformation

Classification and origin

A test used, notably in the US, to decide origin where a product is made from materials of several countries. It looks at whether processing created a new article with a new name, character or use.

Supplier's Certificate of Conformity (SCoC)

Product approvals by country

A declaration by the supplier that a product conforms to the applicable requirements, used in some conformity schemes alongside or instead of third-party certificates.

Supplier's Declaration of Conformity (SDoC)

Product approvals by country

A route in some countries where the supplier or importer declares that equipment meets the technical rules, instead of obtaining third-party certification. Which products qualify depends on the country.

Supply Chain Risk Management (SCRM)

Freight and logistics

Identifying, assessing and reducing risks that could disrupt supply, from supplier failure to regulatory and geopolitical change.

supply chain resilience and compliance

System Integrator

Roles and parties

A company that combines hardware, software and services from several vendors into a working solution, often deploying it on the client's site.

importer of record for system integrators

T

T1 and T2 Transit

Customs procedures

Transit declarations used under common and Union transit. T1 covers non-Union goods moving with duties suspended, and T2 covers Union goods moving through a common transit country.

TARIC

Classification and origin

The EU's integrated tariff database, which extends CN codes to ten digits and records measures such as anti-dumping duties, suspensions and restrictions.

Tariff Classification

Classification and origin

The process of assigning the correct tariff code to a product using the Harmonized System rules, notes and the national tariff.

Why it matters for IT hardware. Servers, GPUs and network gear sit close to several headings, so classification often needs the datasheet, not just the invoice wording.

HS codes for electronics · wrong HS code on an invoice

Tariff Rate Quota (TRQ)

Duty, tax and valuation

A system where a lower duty rate applies to a set quantity of imports, and a higher rate applies once that quantity is used up.

TDRA Type Approval (UAE)

Product approvals by country

Approval from the UAE Telecommunications and Digital Government Regulatory Authority required for radio and telecom terminal equipment before sale, distribution or use. Dealers and importers also need to register with TDRA.

TDRA, checked October 2026

importer of record in the UAE

Technical File

Documents

The collection of design, test and risk documentation that supports a product's conformity claim. Regulators may ask the importer to make it available.

Temporary Admission

Customs procedures

A procedure allowing goods to enter a country for a limited time, for a specific purpose, with full or partial relief from duty and taxes, provided they are re-exported.

ATA Carnet and temporary import bonds

Temporary Import Bond (TIB)

Customs procedures

A guarantee given to customs to cover duty on goods imported temporarily, released when the goods are re-exported within the allowed time.

temporary import bonds in South Africa

TEU

Freight and logistics

Twenty-foot Equivalent Unit, the standard measure of container capacity. A 40-foot container counts as two TEU.

container price fixing

TISI (Thailand)

Product approvals by country

The Thai Industrial Standards Institute, which licenses products under mandatory Thai standards. Some IT-related items, such as certain AV and ICT equipment, power adaptors, UPS units and power banks, may need a TISI licence to import for sale.

Thailand NBTC and TISI for IT equipment

TKDN (Indonesia)

Product approvals by country

Indonesia's local content requirement (Tingkat Komponen Dalam Negeri), which can apply to certain technology products, particularly in government procurement and some telecom devices.

Indonesia TKDN local content

TRA Type Approval (Bahrain)

Product approvals by country

Approval from the Telecommunications Regulatory Authority of the Kingdom of Bahrain, required for telecom equipment before it reaches the local market. Applicants must be locally registered companies.

TRA Bahrain, checked October 2026

importer of record in Bahrain

TRA Type Approval (Oman)

Product approvals by country

Approval from the Telecommunications Regulatory Authority of the Sultanate of Oman for radio and terminal equipment. Customs release of telecom equipment for sale generally requires approved equipment and a local commercial registration.

TRA Oman, checked October 2026

importer of record in Oman

Trade and Industry Department (Hong Kong)

Agreements and authoritiesHong Kong

The Hong Kong government department responsible for trade policy and controls, including licensing of strategic commodities and the SCTREX scheme.

Hong Kong SCTREX registration

Trade Bloc

Agreements and authorities

A group of countries that reduce trade barriers between themselves, for example through a free trade area or customs union.

Transaction Value

Duty, tax and valuation

The primary method of customs valuation, based on the price actually paid or payable for goods sold for export, with certain additions and deductions.

Why it matters for IT hardware. Transaction value needs a sale. Loaned or company-owned equipment has to be valued another way.

· ·

importing when there is no sale

Transfer Pricing

Duty, tax and valuation

The prices set for sales between companies in the same group. Adjustments made for tax purposes can affect the customs value already declared.

Transit Bond

Customs procedures

A guarantee given to customs that goods moving under a transit or in-bond procedure will reach their destination office, covering the duty that would fall due if they did not.

Transit Procedure

Customs procedures

A procedure allowing goods to move under customs control from one point to another, often across borders, with duties suspended until they reach their destination.

Trusted Sources (India)

Product approvals by country

India's telecom security rules under which licensed telecom operators may connect only trusted products from trusted sources designated by the National Cyber Security Coordinator, in force since 15 June 2021.

Why it matters for IT hardware. The obligation sits with the operator, but it decides which vendors' network equipment an Indian telecom customer can accept.

Department of Telecommunications, checked October 2026

India trusted source requirement for telecom

Type Approval

Product approvals by country

Official confirmation from a national regulator that a model of radio or telecom equipment meets its technical rules. Many countries require it before equipment can be imported, sold or connected to a network.

Why it matters for IT hardware. Any product with Wi-Fi, Bluetooth, cellular or other radio functions can need type approval in the destination, and in many countries customs will not release the goods without it.

Practical example and country notes

Practical example. An access point already sold in the UK and EU can still need separate approval in Malaysia, India, Saudi Arabia or Brazil before it can be imported there.

Country-specific considerations. Several regulators only issue approvals to locally registered companies, including South Africa's ICASA, Bahrain's TRA and Taiwan's BSMI, so an overseas seller usually needs a local holder.

· ·

ICASA, checked October 2026

importer of record for telecom equipment · IT hardware import regulations by country

U

UFLPA

Export controls and sanctionsUnited States

The US Uyghur Forced Labor Prevention Act, which presumes that goods made wholly or partly in Xinjiang, or by listed entities, involve forced labour and are barred from US import unless the importer rebuts that presumption.

UFLPA detentions and the importer of record

UK Global Tariff (UKGT)

Classification and origin

The UK's own schedule of import duty rates, applied since 1 January 2021 to goods imported into the UK unless a preference or relief applies.

reduce import duty in the UK

UK Internal Market Scheme (UKIMS)

Customs procedures

An HMRC authorisation that lets businesses move goods from Great Britain into Northern Ireland as not at risk of entering the EU, with simplified processes and no duty.

GOV.UK, checked October 2026

importer of record in the UK

UKCA Marking

Product approvals by countryUnited Kingdom

The UK product marking for goods placed on the Great Britain market. For many product areas, including electrical, EMC and radio equipment, the UK has said it will continue to accept CE marking in Great Britain alongside UKCA. Northern Ireland follows CE rules.

GOV.UK, checked October 2026

importer of record in the UK

Ultimate Consignee

Roles and parties

The party that will finally receive and use the goods, as declared for export control purposes. It may differ from the intermediate consignee who first receives the shipment.

Why it matters for IT hardware. Export licences and screening are usually assessed against the ultimate consignee, not the first delivery address.

export controls for data centre hardware

UN Number

Batteries and dangerous goods

A four-digit number assigned by the UN to identify a dangerous substance or article in transport, such as UN3481 for lithium ion batteries packed with or contained in equipment.

UN3090 and UN3091

Batteries and dangerous goods

The UN numbers for lithium metal batteries, shipped alone (UN3090) or packed with or contained in equipment (UN3091).

UN3480

Batteries and dangerous goods

The UN number for lithium ion batteries shipped on their own, without equipment. Air transport rules for these are among the strictest, including state-of-charge limits.

Practical example and country notes

Practical example. Spare UPS battery modules shipped on their own are UN3480, so they can only fly on cargo aircraft and must be at no more than 30 per cent state of charge.

Country-specific considerations. Air rules forbid UN3480 batteries on passenger aircraft. Sea and road carriage follow the IMDG Code and ADR, which have their own requirements.

· ·

FAA (US DOT), checked October 2026

HS code for lithium batteries

UN3481

Batteries and dangerous goods

The UN number for lithium ion batteries packed with equipment, or contained in equipment such as laptops, UPS units and servers with backup batteries.

Why it matters for IT hardware. Most IT shipments with batteries fall here, including laptops, servers with backup batteries and UPS units, and carriers check the paperwork closely.

Practical example and country notes

Practical example. Laptops shipped with their batteries installed are UN3481 contained in equipment. The same laptops shipped with spare batteries in the box are UN3481 packed with equipment, and the packing and marking rules differ.

Country-specific considerations. By air, lithium ion batteries packed with equipment are now generally required to be at no more than 30 per cent state of charge, and a 30 per cent level is recommended for batteries contained in equipment. Batteries above 100 Wh, or cells above 20 Wh, need full dangerous goods treatment.

· · ·

FAA (US DOT), checked October 2026

lithium battery customs clearance

UN38.3 Test Summary

Documents

A summary confirming that a lithium cell or battery design has passed the UN Manual of Tests and Criteria, section 38.3. Manufacturers and distributors are generally expected to make it available for batteries shipped after 2020.

Why it matters for IT hardware. Carriers and forwarders often refuse lithium battery shipments without it.

Practical example and country notes

Practical example. Before booking a shipment of spare server batteries, the forwarder asks for the UN38.3 test summary for that battery model. Without it, the booking is usually refused.

Country-specific considerations. Some countries add national battery certification on top, such as India's BIS registration for portable lithium cells and batteries and China's CCC requirements for certain lithium batteries.

lithium battery customs clearance

UNCTAD

Agreements and authorities

The United Nations Conference on Trade and Development, which supports developing countries in trade and runs the ASYCUDA customs software programme.

Union Customs Code (UCC)

Customs procedures

The EU's main customs law, Regulation (EU) No 952/2013, which sets the rules and procedures for customs across the EU. A wide reform package is under discussion.

EUR-Lex

the Union Customs Code importer change

Unit Load Device (ULD)

Freight and logistics

A pallet or container used to load cargo on aircraft, shaped to fit the aircraft hold.

Unverified List

Export controls and sanctions

A US list of foreign parties whose bona fides BIS could not verify, triggering extra due diligence requirements for exports to them.

UPS (Uninterruptible Power Supply)

IT and data centre hardware

Equipment that provides backup power during outages, usually with batteries. Lithium-based UPS units raise dangerous goods and battery regulation questions.

lithium battery customs clearance

US Munitions List (USML)

Export controls and sanctions

The list of defence articles and services controlled under ITAR.

USPPI

Roles and parties

United States Principal Party in Interest. The US party that receives the main financial benefit from an export transaction, usually the seller, and is responsible for export filing unless it is a routed transaction.

exporter of record in the USA

V

Value Added Tax (VAT)

Duty, tax and valuation

A consumption tax charged at each stage of supply and on imports, used in the UK, the EU and many other countries. Rates and recovery rules vary by country.

import VAT and the importer of record

Value-Added Distributor (VAD)

Roles and parties

A distributor that adds services such as configuration, financing or technical support before selling products on to resellers.

importer of record for VARs and resellers

VAT Recovery

Duty, tax and valuation

Reclaiming VAT paid on business purchases or imports, generally available only to the VAT-registered business that holds the evidence in its own name, subject to local rules.

import VAT and the importer of record

Volumetric Weight

Freight and logistics

A notional weight calculated from a shipment's dimensions, used so that light but bulky cargo is charged fairly. Air freight commonly divides cubic centimetres by 6,000, but carriers set their own divisors.

volumetric weight calculator

Voluntary Disclosure

Customs procedures

Telling customs about an error in past declarations before they discover it, which in many countries can reduce penalties.

wrong HS code on an invoice

W

Warehousing

Freight and logistics

Storing goods before onward shipment or delivery, either in ordinary storage or under a customs procedure where duties are suspended.

global warehouse logistics

Wassenaar Arrangement

Export controls and sanctions

A multilateral export control arrangement whose participating states agree common lists of conventional arms and dual-use goods and technologies.

WEEE

Product approvals by country

The EU Waste Electrical and Electronic Equipment Directive 2012/19/EU, which makes producers, which can include importers, responsible for collection and recycling, with registration in each member state.

European Commission, checked October 2026

WEEE producer obligations for importers

Windsor Framework

Agreements and authorities

The UK and EU agreement adopted in March 2023 that replaced the Northern Ireland Protocol arrangements for moving goods between Great Britain and Northern Ireland.

GOV.UK, checked October 2026

Wireless Access Point

IT and data centre hardware

A device that provides Wi-Fi connectivity to a network. As radio equipment, it usually needs type approval in the destination country before import or sale.

importer of record for telecom equipment

World Customs Organization (WCO)

Agreements and authorities

The intergovernmental body that develops international customs standards, including the Harmonized System.

World Trade Organization (WTO)

Agreements and authorities

The international organisation that sets and enforces global trade rules between its members.

WPC ETA (India)

Product approvals by country

Equipment Type Approval from the Wireless Planning and Coordination Wing of India's Department of Telecommunications, needed to import, sell or use many wireless devices operating in licence-exempt bands. Most applications are made by self-declaration with an RF test report.

Department of Telecommunications, checked October 2026

importer of record in India

WTO Trade Facilitation Agreement (TFA)

Agreements and authorities

The WTO agreement, in force since 22 February 2017, that commits members to faster and simpler customs procedures, such as advance rulings and single windows.

WTO, checked October 2026

How this glossary is kept accurate

Country approval and regulatory entries are checked against the regulator's or government's own published material, and 98 entries carry a link to that official source. Where an authority has been renamed or replaced, the entry uses the current name and notes the old one, so older references still make sense.

Definitions describe general rules. Whether a rule applies to a particular shipment depends on the goods, their origin and the destination, and requirements change often. Entries marked as changing often are the most likely to move between reviews, so check them against the official source before shipping. Where an entry says checked October 2026, its wording was compared with that official reference in October 2026. Nothing here is legal advice.

Definitions are general guidance, not legal advice. Last reviewed October 2026.

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