Import Export Glossary of 480+ Trade Compliance Terms

Abandonment

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)

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

ACID Number (Egypt)

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.

Nafeza, checked October 2026

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

Ad Valorem Duty

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

ADR

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

Advance Cargo Information (ACI)

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

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)

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.

eCFR, 15 CFR Part 774, checked October 2026

importing NVIDIA H200 servers · exporting retired AI hardware

AfCFTA

The African Continental Free Trade Area, in force since 2019 with trading under it since January 2021, covering most African Union members.

Mauritius as a gateway for African IT imports

AGOA

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.

AI Server

A server built around accelerators such as GPUs for artificial intelligence workloads. Their value, weight, power density and export control status make them demanding to ship.

shipping AI servers internationally · importing NVIDIA H200 servers · AI hardware IOR · AI server trade flows

Air Cargo Screening

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 Freight

Transport of cargo by aircraft, either in the hold of passenger planes or on dedicated freighters. It is the usual mode for high-value IT hardware.

freight forwarding services · Asia air cargo capacity · how air freight improved supply chains

Air Waybill (AWB)

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

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)

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)

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.

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)

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

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

APEC

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

Apostille

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)

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

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)

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

importer of record in Malaysia

ASIC Miner

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

how to import ASIC miners

Assist

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

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

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.

Temporary Admission · Temporary Import Bond (TIB)

ATA Carnet vs importer of record

Australia Group

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

Australian Business Number (ABN)

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)

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)

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)

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

Automated Export System (AES)

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

exporter of record in the USA

Battery Passport

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.

EUR-Lex

EU Battery Regulation for importers

Bill of Entry

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)

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)

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)

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)

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)

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)

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.

WPC ETA (India) · MTCTE (India)

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

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

Customs Warehouse · Free Zone · Foreign-Trade Zone (FTZ)

global warehouse logistics

Brokerage Fee

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)

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)

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

Cargo Aircraft Only (CAO)

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.

Cargo Insurance

Insurance covering physical loss of or damage to goods in transit. Standard cover generally excludes delay, including delay caused by customs.

cargo insurance for IT equipment · protecting high-value cargo

CARICOM

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

CARM

The CBSA Assessment and Revenue Management system, Canada's platform for importers to manage accounts, pay duties and taxes, and register.

importing into Canada without CARM registration · CARM and importer liability

Carrier

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

Catch-All Control

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

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

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

CBP customs audit

CBSA

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

importer of record in Canada

CCC (China Compulsory Certification)

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

CDS (Customs Declaration Service)

The UK's system for making import and export declarations to HMRC.

documentation errors that trigger UK customs audits

CE Marking

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.

UKCA Marking · Declaration of Conformity (DoC) · Notified Body · Radio Equipment Directive (RED)

Your Europe, checked October 2026

CE marking obligations for importers

Central Processing Unit (CPU)

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

HS code for servers

Centralised and Decentralised Procurement

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

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)

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)

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)

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)

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

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

Volumetric Weight · Gross Weight

volumetric weight calculator

CHIEF

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

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

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

semiconductor supply chain disruption

CIF (Cost, Insurance and Freight)

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

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)

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

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

Colocation

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

Column 2 Rates

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)

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

COMESA

The Common Market for Eastern and Southern Africa, a regional trade bloc of African states.

Mauritius as a gateway for African IT imports

Commerce Control List (CCL)

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)

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

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.

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

Commodity Code

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

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

Conformity Assessment

The process of showing that a product meets specified requirements, through testing, inspection, certification or a declaration.

foreign test report lab recognition · product certification when manufacturing moves

Consignee

The person or company the goods are shipped to, as named on the transport document. The consignee is not automatically the importer of record, and confusing the two roles is a common cause of customs holds.

Importer of Record (IOR) · Ultimate Consignee · Notify Party

importer of record vs consignee · when your customer will not be importer of record

Consignor

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

Consolidation

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

Consular Invoice

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)

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

Coolant Distribution Unit (CDU)

Equipment that circulates and controls coolant in a liquid cooling system.

importing liquid cooling and coolant

Countervailing Duty

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

Country of Origin

The country where goods were wholly obtained or last substantially transformed. Origin affects duty rates, trade remedies, sanctions and marking rules.

Rules of Origin · Preferential Origin · Substantial Transformation

certificates of origin for IT hardware · product certification when manufacturing moves

Courier Shipment

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)

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)

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

CPTPP

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)

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

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

CRT Homologation (Mexico)

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)

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

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

Customs Broker

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 (IOR) · Power of Attorney (Customs) · Direct Representation

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

Customs Clearance

The process of getting goods released by customs, covering the declaration, any checks, payment of duty and taxes, and any permits or approvals the goods need.

how long customs clearance takes · DDP customs clearance worldwide · customs tips for IT hardware imports · customs clearance for hardware into Ghana

Customs Declaration

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

Customs Duty

A tax charged on imported goods, usually calculated as a percentage of the customs value. The rate depends on the product's classification, its origin and any trade agreement that applies.

AI server import duties · reduce import duty in India · reduce import duty in Brazil · reduce import duty in Japan

Customs Hold

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.

Customs Inspection · Storage Charges · Demurrage

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

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

Customs Seal

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

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

Customs Value

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.

Transaction Value · CIF Valuation Basis · FOB Valuation Basis · Assist

Customs Warehouse

A customs procedure and authorised premises where non-domestic goods can be stored with duties and import VAT suspended.

global warehouse logistics · EU distribution hub in the Netherlands

Cyber Resilience Act (CRA)

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

Dangerous Goods (DG)

Articles or substances that can pose a risk to health, safety, property or the environment in transport, such as lithium batteries, compressed gases and some coolants.

lithium battery customs clearance · China hazardous chemicals safety law

DAP (Delivered at Place)

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

DDP (Delivered Duty Paid) · DPU (Delivered at Place Unloaded)

DDP vs DAP

DAT (Delivered at Terminal)

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

Data Centre

A facility that houses computing, storage and network equipment with the power, cooling and security to run it.

data centre solutions · IT hardware and data centre trade compliance · case study, data centre import USA to Cambodia · enterprise IT hardware import decision guide

Data Destruction Certificate

A record confirming that data on drives or devices was securely erased or the media destroyed, commonly requested when IT equipment is retired or exported.

Kenya data protection rules for IT hardware · exporting retired AI hardware

Data Sanitisation

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

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

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)

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.

DAP (Delivered at Place) · Importer of Record (IOR) · Landed Cost

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

DDTC

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

De Minimis

A value threshold below which imports may be exempt from duty, tax or full declaration requirements. Thresholds differ by country, and several, including the US and the EU, have removed or tightened them recently.

Section 321 (US De Minimis) · IOSS

European Commission, checked October 2026

US de minimis suspension · EU de minimis changes · EU de minimis and DDP · EU parcel tax

Declarant

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)

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

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

exporting retired AI hardware

Deemed Export

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

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

Demurrage

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

Denied Party Screening

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.

Denied Persons List

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

Destination Control Statement

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

Detention

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

DGFT

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

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

importing diesel generators

Digital Product Passport (DPP)

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

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

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

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

Door to Door

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)

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

Drayage

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

Drop Shipment

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

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.

Export Controls · EU Dual-Use Regulation · Catch-All Control

EUR-Lex, checked October 2026

EU dual-use export controls for IT and AI hardware

DUIMP (Brazil)

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

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

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

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

Duty Relief

Any arrangement that reduces, suspends or refunds duty, such as preferential origin, temporary admission, inward processing or end-use relief.

reduce import duty in the UK · reduce import duty in Germany · reduce import duty in Canada

E-Waste

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)

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

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)

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

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)

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

EFTA

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

Electronic Export Information (EEI)

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.

Embargo

A broad prohibition on trade with a particular country, or in particular goods.

importing into restricted countries

EMC Directive

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

Employer of Record

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

encryption import restrictions on network equipment

End User

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

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

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)

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)

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

ICS2 stop words

EORI Number

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.

Customs Declaration · Authorised Economic Operator (AEO)

GOV.UK, checked October 2026

what an EORI number is

EU Battery Regulation

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 Customs Reform

The overhaul of EU customs law adopted in 2026 as Regulation (EU) 2026/2108, introducing an EU Customs Data Hub and an EU Customs Authority, with obligations phasing in over several years.

European Commission, checked October 2026

the Union Customs Code importer change · importer of record obligations to 2028

EU Dual-Use Regulation

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

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

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)

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

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

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

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

Export Administration Regulations (EAR)

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)

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.

EAR99 · Mass Market Encryption (5A992) · Advanced Computing ECCNs (3A090 and 4A090) · License Exception ENC

eCFR, 15 CFR Part 774, checked October 2026

export controls for data centre hardware

Export Control Joint Unit (ECJU)

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

Export Controls

Laws restricting the export of goods, software and technology that could have military or security uses. Many IT and networking products fall in scope because of encryption or computing performance.

export controls for data centre hardware · Chip Security Act for AI hardware · China rare earth export controls

Export Declaration

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

exporter of record services

Export Licence

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)

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.

Importer of Record (IOR) · USPPI · Export Controls

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)

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)

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.

FAS (Free Alongside Ship)

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

FCA (Free Carrier)

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

FCC Equipment Authorization (USA)

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

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

Firewall Appliance

Dedicated hardware that filters network traffic for security. Because it relies on encryption, it often needs encryption approvals in certain countries.

encryption import restrictions on network equipment

First Sale for Export

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

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)

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

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

Force Majeure

A contract clause excusing performance when events beyond the parties' control, such as natural disasters or wars, prevent it.

Atlantic hurricane season for importers · Strait of Hormuz closure

Foreign Direct Product Rule (FDPR)

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)

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

Foreign-Trade Zone (FTZ)

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

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

Forward Stocking Location (FSL)

A local store of spare parts held close to customers so replacements can be delivered quickly.

emergency spare parts customs clearance

Fourth-Party Logistics (4PL)

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

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

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

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

Free Trade Agreement (FTA)

An agreement between countries that reduces or removes duties and other barriers on goods that meet its rules of origin.

India EU free trade agreement · EU Mercosur trade agreement · Mauritius as a gateway for African IT imports

Free Zone

A designated area treated as outside the national customs territory for duty purposes, where goods can be stored or processed with duty deferred or waived. Rules differ by country.

importing into Egypt's free zones · Saudi Arabia free zone customs rules · Bahrain free zone rules · Ghana free zone benefits · Egypt free zone duty exemptions · Brazil free trade zones

Freight Forwarder

A company that arranges the transport of goods on behalf of a shipper, booking space with airlines, shipping lines or hauliers and coordinating documents. A forwarder moves the goods but does not normally act as importer.

freight forwarding services · freight forwarder vs importer of record · bundling freight forwarding with IOR

Freight Prepaid and Freight Collect

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

Friendshoring

Moving supply chains towards politically allied countries to reduce geopolitical risk.

supply chain diversification away from China

FSB Notification (Russia)

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

Fuel Surcharge

An extra charge that airlines and couriers add to cover changing fuel costs.

import freight bill higher than the contract

GACC (China Customs)

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

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)

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

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.

General Rate Increase (GRI)

A rise in base freight rates announced by carriers across a trade lane.

trans-Pacific freight rates · pay-to-play ocean freight

Generalised Scheme of Preferences (GSP)

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)

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

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)

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

The total weight of a shipment including packaging and pallets.

Gulf Cooperation Council (GCC)

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

importer of record in the GCC

Handling Fee

A charge by a carrier, airport, terminal or warehouse for loading, unloading, moving or processing cargo and its documents.

import freight bill higher than the contract

Harmonized System (HS)

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

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

HMRC

HM Revenue and Customs, the UK authority responsible for customs, VAT and tax.

importer of record in the UK

Homologation

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)

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

HS 2028

The next edition of the Harmonized System, which the World Customs Organization has set to enter into force on 1 January 2028.

World Customs Organization, checked October 2026

HS 2028 Harmonized System update

HS Code

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.

Tariff Classification · Commodity Code · HTS Code (HTSUS) · Binding Tariff Information (BTI)

World Customs Organization, checked October 2026

cost of incorrect HS codes · HS code finder

HTS Code (HTSUS)

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

Hyperscaler

An operator of very large cloud data centres, deploying hardware at huge scale across many countries.

multi-cloud AI infrastructure import compliance

IATA

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

IATA Dangerous Goods Regulations (DGR)

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

ICAO

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)

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

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

importer of record in India

ICS2

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

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.

Section 122 · Section 301 · Section 338

US Supreme Court, checked October 2026

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

IMDA Registration (Singapore)

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

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

IMDG Amendment 42-24

IMMEX (Mexico)

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 Licence

A government permit allowing specific goods to be imported. Requirements vary widely by country and product, and some IT, encryption and telecom equipment needs one.

is an import licence essential in Brazil · import permits in Argentina

Import VAT

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.

Value Added Tax (VAT) · Postponed VAT Accounting (PVA) · Fiscal Representative

GOV.UK, checked October 2026

import VAT and the importer of record

Importer Liability

The legal exposure the named importer carries for duties, taxes, penalties and product compliance, which in many countries continues for years after goods are released.

Why it matters for IT hardware. If your IOR provider fails or disappears, customs will usually still look to whoever was named on the declaration.

who is liable when a reseller imports · what happens if an IOR provider goes bankrupt · importer of record obligations to 2028

Importer of Record (IOR)

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.

Exporter of Record (EOR) · Non-Resident Importer (NRI) · Indirect Representation · Importer Liability

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)

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

Importer-Exporter Code (IEC)

The registration number issued by India's DGFT that businesses generally need to import or export.

importing IT equipment into India without a local entity

In Transit

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

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.

EXW (Ex Works) · FCA (Free Carrier) · DAP (Delivered at Place) · DDP (Delivered Duty Paid)

which Incoterm protects tech shipments

Indirect Representation

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.

EUR-Lex

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

Industrial Robot

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

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

Information Technology Agreement (ITA)

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)

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

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)

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

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)

A global business organisation that publishes the Incoterms rules.

Inward Processing

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

IOSS

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)

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

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)

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)

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

exporting retired AI hardware

ITAR

The International Traffic in Arms Regulations, the US rules controlling defence articles, defence services and related technical data on the US Munitions List.

DDTC

ITAR and EAR compliance · importer of record for aerospace and defence

Japan Consumption Tax (JCT)

Japan's value added tax on goods and services, which is also charged on imports.

importer of record in Japan · reduce import duty in Japan

KC Certification (South Korea)

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)

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

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

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

Landed Cost

The total cost of getting goods to their destination, including the product price, freight, insurance, duty, import taxes, brokerage and other fees.

how to calculate landed cost · costs for IT hardware imports into Nigeria

Last Mile

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

Letter of Authorisation

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)

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

License Exception ENC

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

encryption import restrictions

Liquid Cooling

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

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

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

Local Entity

A company legally registered in the destination country, holding the tax and customs registrations needed to import there.

Why it matters for IT hardware. Not having one is a common reason IT buyers need an IOR.

Importer of Record (IOR) · Non-Resident Importer (NRI)

importing IT equipment without a local entity · importing into a new country without a legal entity · your first shipment into a new country · IOR by country

Logistics

Planning and managing the movement and storage of goods, from collection and transport through warehousing to final delivery.

freight forwarding services · global warehouse logistics

Low Voltage Directive (LVD)

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

Managed Service Provider (MSP)

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

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

Market Surveillance

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)

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)

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

Maverick Spending

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

MCMC Certification (Malaysia)

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

Medical Device

An instrument, apparatus or software intended for medical purposes. Imports often need registration with the destination country's health regulator in addition to customs clearance.

importer of record for medical devices · importing medical devices without a local entity · HS code for medical devices

Mercosur

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)

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

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

Missile Technology Control Regime (MTCR)

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

Most Favoured Nation (MFN) Rate

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)

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)

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

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

MVE (Mexico)

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

NAFTA

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

USMCA review for importers

NBTC (Thailand)

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)

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

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

Net Weight

The weight of the goods alone, without packaging.

Network Switch

A device that connects equipment within a network and forwards data between them. Switches are commonly classified under HS subheading 8517.62.

HS code for routers and switches · importing network equipment into Ethiopia

NOM Certification (Mexico)

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.

CRT Homologation (Mexico)

Secretaría de Economía, checked October 2026

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

Non-Resident Importer (NRI)

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.

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

Notified Body

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

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)

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.

NRCS, checked October 2026

importer of record in South Africa

NTC Type Approval (Philippines)

Approval from the National Telecommunications Commission for telecom and radio equipment in the Philippines, through type approval or type acceptance depending on the product and the test evidence available.

importer of record in the Philippines · importing IT equipment into the Philippines without a local entity

Nuclear Suppliers Group (NSG)

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

Ocean Freight

Transport of cargo by sea, usually in containers. Slower but cheaper per kilo than air.

ocean freight rates · trans-Pacific freight rates

OECD

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

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

US Treasury

Ofcom (UK)

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

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)

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)

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

Optical Transceiver

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

Origin Marking

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

Original Equipment Manufacturer (OEM)

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

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)

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

data centre construction freight

Package Labelling

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

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

Packing List

A document listing how goods are packed, including the number of pieces, contents of each carton or pallet, dimensions and weights.

pallet calculator · volumetric weight calculator

Padrón de Importadores (Mexico)

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

Pallet

A flat platform used to stack and move goods. Wooden pallets used internationally generally need ISPM 15 treatment.

pallet calculator · packaging standards for IT hardware

Partner Government Agencies (PGA)

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)

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

Peak Season Surcharge (PSS)

An extra freight charge carriers add during periods of high demand.

import freight bill higher than the contract

Pedimento (Mexico)

The Mexican customs declaration filed for each import or export operation, normally lodged through a licensed customs agent.

MVE (Mexico) · Padrón de Importadores (Mexico)

Mexico customs rules for high-value tech imports · customs duty clearance in Mexico

Point of Presence (PoP)

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

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

US port strategy

Port of Entry

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

US port strategy

Port of Loading

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

Post-Clearance Audit

A review by customs, after goods are released, of an importer's records and declarations. Errors can lead to back duty, interest and penalties.

CBP customs audit · documentation errors that trigger UK audits · US tariff evasion enforcement

Postponed VAT Accounting (PVA)

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)

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-Arrival Processing

Submitting customs data before goods arrive so that clearance can begin earlier.

pre-cleared customs in Kenya · faster IT imports in Kenya

Pre-Shipment Inspection (PSI)

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

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

Prior Disclosure

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

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

Producer (EPR)

Under extended producer responsibility laws, the business treated as placing electrical goods or batteries on a market for the first time. Importers can fall into this definition and may need to register and fund collection and recycling.

WEEE producer obligations for importers · South Africa EPR for importers

Product Certificate of Conformity (PCoC)

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

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

Proof of Delivery (POD)

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

Protest (CBP)

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)

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)

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)

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

Rack

A standard frame, usually 19 inches wide, that holds servers, switches and other equipment. Racks are sometimes shipped fully populated as integrated systems.

data centre equipment importer of record · case study, IT hardware import Taiwan to Australia

Rack and Stack

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

white glove delivery

RADAR (Brazil)

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.

Receita Federal, checked October 2026

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

Radio Equipment Directive (RED)

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)

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

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

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

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

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.

Reasonable Care

The US standard requiring importers to take responsible steps to declare goods correctly, including classification, value and origin. Failing to exercise it can lead to penalties even without intent.

importer of record requirements in depth · CBP heightened import disclosures

Reciprocal Tariffs

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

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)

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

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.

ITAD (IT Asset Disposition) · Data Sanitisation · E-Waste

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

Regulated Agent

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

Related Party Transaction

A sale between companies in the same group, or otherwise connected. Customs may check that the relationship did not influence the price before accepting it as the customs value.

Release for Free Circulation

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

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

Restricted Goods

Goods that may only be imported or exported with a licence, permit, approval or registration.

Why it matters for IT hardware. Much IT hardware is restricted in some countries because of radio, encryption or used-equipment rules.

importing IT hardware into restricted countries · import permits in Argentina

Returned Goods Relief (RGR)

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

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

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

IOR and EOR for returned goods

Revised Kyoto Convention

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)

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)

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

IOR and EOR for returned goods

RoHS

The EU Restriction of Hazardous Substances Directive 2011/65/EU, which limits ten hazardous substances in electrical and electronic equipment.

European Commission, checked October 2026

CE marking obligations for importers

Route Diversion

A change of shipping route, for example around the Cape of Good Hope instead of through the Suez Canal, that can add time and cost.

Suez vs Cape of Good Hope transit times · Red Sea carrier return

Router

A device that directs data between networks. Routers often contain encryption functions that can trigger export or import controls.

HS code for routers and switches · encryption import restrictions

Royalties and Licence Fees

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

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

SABER (Saudi 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.

SASO · CST Device Approval (Saudi Arabia)

SABER, checked October 2026

SASO ICT certificates · importer of record in Saudi Arabia

SAFE Framework of Standards

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)

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

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

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

SASO

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

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)

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)

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

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

Section 122

A provision of the US Trade Act of 1974 that allows temporary import surcharges for balance-of-payments reasons, limited in rate and duration.

Federal Register, checked October 2026

Section 122 tariffs · Section 122 tariffs survive appeal

Section 232

A US law that allows tariffs or other restrictions on imports found to threaten national security, used for products such as steel and aluminium.

Section 232 full customs value · Section 232 pharmaceutical tariffs

Section 301

A US trade law that lets the US Trade Representative respond to unfair foreign trade practices, including by imposing additional tariffs on specified goods.

Section 301 tariffs · Section 301 electronics exemption · Section 301 investigations · Brazil Section 301 tariff

Section 321 (US De Minimis)

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

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

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

Server

A computer built to provide processing, storage or network services to other machines. Servers are commonly classified under HS heading 8471.

HS code for servers · importer of record for AI servers and GPU clusters · IOR for IT and electronics imports · case study, AI server import into India

Service Level Agreement (SLA)

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

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

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)

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

SIEL

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)

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.

Single Window

A system that lets traders submit import or export information to one platform, which shares it with the government agencies that need it.

GCC customs single window · Jordan customs system · Nigeria e-Customs · Thailand smart customs

SIRIM Certification (Malaysia)

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.

MCMC Certification (Malaysia)

Suruhanjaya Tenaga, checked October 2026

SIRIM compliance for IT hardware · importer of record in Malaysia

Solar Inverter

Equipment that converts direct current from solar panels into alternating current. It can face electrical safety, grid code and origin rules on import.

HS codes for solar panels and inverters · importer of record for renewable energy equipment

SONCAP (Nigeria)

The Standards Organisation of Nigeria Conformity Assessment Programme. Regulated imports need a product certificate and then a SONCAP certificate, which is required for customs clearance.

SON, checked October 2026

SONCAP certification for electronics · importer of record in Nigeria

Spare Parts

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)

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

Specific Duty

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

SPIRE and LITE

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)

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)

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

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

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

Storage Charges

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

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

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)

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)

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 Resilience

The ability of a supply chain to keep working through disruption, often through diversified suppliers, routes and import structures.

supply chain resilience and compliance · supply chain diversification away from China · Vietnam vs China sourcing

Supply Chain Risk Management (SCRM)

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

supply chain resilience and compliance

System Integrator

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

T1 and T2 Transit

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

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

A duty schedule or a specific duty charged on imports. In news coverage the word usually refers to additional duties imposed for trade policy reasons.

Section 301 tariffs · Section 232 full customs value · Liberation Day tariffs · Mexico tariffs on Asian goods

Tariff Classification

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)

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)

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

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

Telecom Equipment

Equipment used to build or connect to communications networks, such as base stations, routers and optical systems. Type approval and security vetting rules often apply.

importer of record for telecom equipment · Kuwait telecom import rules

Temporary Admission

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)

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

Test Report

A report from a laboratory showing a product was tested against a specified standard. Some regulators only accept reports from labs they recognise or accredit.

Why it matters for IT hardware. A perfectly good report can still be rejected if the lab is not recognised in the destination country.

accredited laboratory rejected your test report · foreign test report lab recognition

TEU

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

container price fixing

Third-Party Logistics (3PL)

An outsourced provider of logistics services such as warehousing, pick and pack, and onward distribution.

1PL to 5PL explained · global warehouse logistics

TISI (Thailand)

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)

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)

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)

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

Tracking

Following a shipment's progress through status updates from carriers, forwarders and customs systems.

end-to-end tracking for IT shipments · in transit from origin processing

Trade and Industry Department (Hong 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

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

Trade Compliance

The practice of making sure import and export activity meets all the customs, tax, product, export control and sanctions rules that apply.

global trade compliance · trade compliance guide · why trade compliance matters more than ever · compliance risks in cross-border IT deployments

Transaction Value

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.

Customs Value · Related Party Transaction · Royalties and Licence Fees

importing when there is no sale

Transfer Pricing

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

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

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.

Transit Time

The time from collection or departure to arrival or delivery.

Suez vs Cape of Good Hope transit times

Transshipment

Moving goods through an intermediate country on the way to their destination. Transshipment to disguise origin and avoid duties is treated as evasion.

trade diversion and IOR compliance · US tariff evasion enforcement

Trusted Sources (India)

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

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.

Homologation · Supplier's Declaration of Conformity (SDoC) · Conformity Assessment

ICASA, checked October 2026

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

UFLPA

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)

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)

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

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

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

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

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

UN3480

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.

UN3481 · State of Charge (SoC) · Cargo Aircraft Only (CAO)

FAA (US DOT), checked October 2026

HS code for lithium batteries

UN3481

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.

UN3480 · Packing Instructions 965 to 970 · UN38.3 Test Summary · Lithium Battery Mark

FAA (US DOT), checked October 2026

lithium battery customs clearance

UN38.3 Test Summary

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.

lithium battery customs clearance

UNCTAD

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)

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)

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

Unverified List

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)

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)

The list of defence articles and services controlled under ITAR.

USMCA

The United States-Mexico-Canada Agreement, which replaced NAFTA in 2020.

USMCA review for importers · USMCA review tariff cliff

USPPI

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

Value Added Tax (VAT)

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)

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

Value-Added Reseller (VAR)

A reseller that adds services, configuration or software to hardware before selling it on to the end customer.

importer of record for VARs and resellers · who is liable when a reseller imports · the silent middle in IT hardware supply chains

VAT Recovery

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

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.

Chargeable Weight

volumetric weight calculator

Voluntary Disclosure

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

Warehousing

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

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

WEEE

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

White Glove Delivery

A premium delivery service with careful handling, unpacking, placement and sometimes installation and packaging removal at the destination.

white glove delivery · white glove delivery in the UAE

Windsor Framework

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

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)

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

World Trade Organization (WTO)

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

WPC ETA (India)

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)

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