The method By which freight or customs duty may be calculated; -Based on the value of the goods as opposed to the weight or volume.

Accord europeen relatif au transport international des merchandises dangereuses par route'sets out classifications and regulations regarding the transport of dangerous goods by road. It is based in Geneva. Switzerland

Document issued by a carrier (shipowner or shipping line) to a shipper of goods. It is a receipt for goods, evidence of the carriage contract, and a document of title to the goods. The latter feature is something akin to the relationship a cheque has to money or another analogy is a cloakroom ticket. Without a ticket you don't get the coat.. Without a Bill of Lading (with the proper endorsement) no goods. The goods can be bought or sold merely by the passing of the B/L consigned "to order" provided that all the endorsements are in order.

Under the Pomenere Act of 1916 (United States) a Bill of Lading need not to be surrendered for goods in the case of exports or interstate transactions if the Bill of Lading is consigned to a named party and marked "Not Negotiable". Such a document is referred to as a "Straight Bill".

In airfreight the chargeable weight is the actual gross weight or volume weight whichever is higher apart from certain exceptions.

Cost and freight…. (named port of destination) means that the seller must pay the costs and freight charges necessary to bring the goods to the named port of destination. However it is important to note that the risk of loss or damage to the goods as well as any additional costs occurring after the time the goods have been delivered on board the vessel, is transferred to the buyer when the goods pass the ships rail in the port of shipment.

Cost, Insurance and Freight…. (named port of destination) means that the seller must pay the costs and freight charges necessary to bring the goods to the named port of destination but with the addition that he has to procure marine insurance against the buyer's risk of loss or damage to the goods during the carriage. The buyer should note that the seller is only required to obtain insurance on minimum coverage.

Carriage and Insurance paid to… (named place) means that the seller pays the freight to the named destination but with the addition that he has to procure cargo insurance against the buyer's risk of loss or damage to the goods during the carriage. The buyer should note that the seller is only required to obtain insurance on minimum coverage.

Conventional relative au contrat transport international des Marchandises per Route'-International convention on carriage of Goods by Road. Signed at Geneva in 1956 this convention governs the carriage of goods by road and has been adopted by most European nations. It applies to contracts for the international carriage of goods by road in vehicles over the territories of two different countries of which one at least is a contracting party to CMR. (Traffic between Ireland and the UK is the exception.) Therefore it only applies to RO/Ro or Channel Tunnel movements where goods remain on vehicles throughout. The carrier is entitled to limit his liability, under the convention, to SDR 8.33 per kilo. The carrier is also liable for delay if the goods have not been delivered within the agreed time limit or if there is no such agreement, within a reasonable time.

Combined transport is the term used to describe the utilisation of different modes of carriage. It normally embraces Intermodal, Multi-modal, Bi-modal and 'road-on-rail' methods of transportation. Carriage by more than one mode of transport against one contract of carriage. A true combined transport movement starts at the Shipper's premises and ends at the Consignee's premises i.e. House to House or Door to Door. Combined Transport services are operated by a CTO (Combined Transport Operator).

Cargo shipped in pieces and cased to be assembled at destination-normally vehicles of all descriptions. The abbreviation c.k.d. is a commonly used term.

Ship specially designed to carry shipping containers. The vessel consists of cells into which containers are guided by uprights. Capacity of current new-buildings are in excess of 6000 TEUs.

Carriage paid to…(named place of destination) means that the seller pays the freight for the carriage of the goods to the named destination. The buyer should note that all risks for loss or damage to the goods transfer to him/her when goods are handed over into the custody of the carrier.

Swap body or trailer with a sliding curtain along the length of the unit which allows free access from the sides with the curtains drawn back.

For all consignments coming into or leaving the state from countries outside the EU customs formalities have to be attended to on behalf of the importer or exporter as the case may be. A freight forwarded or customs clearance agent (who specialises in customs clearance only) may perform the task and raise an appropriate fee for carrying out the job. In some cases the agent also guarantees and advances the duties to Customs. Also referred to as Customs Brokers since "free circulation" of goods within Europe came into being on January 1st 1993.

Delivered at frontier…(named place) means that the seller fulfills his obligation to deliver when the goods have been made available, cleared for export, at the named point and place at the frontier, but before the customs border of the adjoining country. It is of vital importance that the frontier in question be defined precisely by always naming the point and place in the term.

Delivered duty paid…(named place of destination) means that the seller fulfills his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the risks and costs including duties, taxes and other charges for delivering the goods to that point cleared for importation. If the seller is unable directly to obtain an import licence(if required)the term should not be used. Whilst the EXW term represents the minimum obligation for the seller DDP represents the maximum obligation.

Delivered duty unpaid…(named place of destination) means that the seller fulfills his obligation to deliver when the goods have been made available at the named place in the country of importation. The seller has to bear the risks and costs of carrying out clearance through customs although the buyer has to pay any additional costs incurred by delays in clearance caused by him.

Delivered ex ship (named port of destination) means that the seller fulfills his obligation to deliver when the goods have been made available to the buyer on board the ship uncleared for import at the named port of destination. The seller bears all the risks and costs involved in bringing the goods to the named port.

Charge raised for detaining container/trailer at Customer's premises for longer period than provided for in Tariff.

Delivered ex quay(dutypaid)(named port of destination) means that the seller fulfills his obligation to deliver when he has made the goods available to the buyer on the quay at the named port of destination, cleared for importation. The seller has to bear all risks and costs including duties, taxes and other charges of delivering the goods to there. It should be noted here that if the parties wish to exclude from the seller's obligations some of the costs payable on importation(such as VAT) this should be made clear by adding words to this effect e.g. Delivered ex quay VAT unpaid (n. port of destination).

Amount of money payable for failing to load or discharge a vessel or aircraft in the time allowed in the charter party. In the case of containerised cargo it is also payable for delays to equipment such as containers caused by slow customs clearance for example.

The basis of international trade by means of which payment is made against surrender of specified documents. A letter addressed by a banker to an exporter (usually but not always) undertaking to make payment to him against documents relating to the dispatch of goods. The documents usually required are bill of lading or airwaybill, invoice and insurance documents and if these are in order and shipment has been made in as specified in the credit, the bank will pay for the consignment in exchange for the documents. It is important that the details of the credit are in accordance with the contract of sale between the exporter and importer and letters of credit should be checked carefully when first received by the exporter to ensure that he can comply with its conditions. An international code of practise called the Uniform Customs and Practice for Documentary Credits protects all parties in a documentary credit. (See UPC 500)

Repayment of duty upon re-exportation of goods previously imported.

Size of pallet is 1200mm x 800mm. Height of pallet itself is approximately 185mm.

-Estimated time of arrival of vessel, flight, truck or train.

-Estimated time of departure

Based in Brussels Air Traffic Control fees are levied on airlines through it's agency but these are set by individual states. The EU Commission's report (the Comite des Sages) recommends the development of a single European air traffic management system as a separate legal entity. "Export Credits Guarantee" Insurance on goods shipped against non-payment by reason of commercial and/or political risks as arranged.

A document issued by the Government authorising export of restricted goods.

Ex works…(named place) means that the seller fulfills his obligation to deliver when he has made the goods available to the buyer at his premises. He is not responsible under this term for loading the goods on the vehicle provided by the buyer or for clearing the goods through customs for export, unless otherwise agreed.

System whereby freight is charged per container or unit, irrespective of the nature of the goods and not according to goods classification.

Free alongside ship…(named port of destination) means that the seller fulfills his obligation to deliver when the goods have been placed alongside the vessel on the quay or in lighters at the named port of shipment. The buyer has to bear all costs and risks of loss or damage to the goods from that moment.

Free Carrier…(named place) means that the seller fulfills his obligation to deliver when he has handed over the goods cleared for export in the charge of the carrier named by the buyer at the named place.

Free on board…(named port of shipment) means that the seller fulfills his obligation to deliver when the goods have passed over the ship's rail at the named port of shipment. The buyer bears all costs and risk of loss or damage to goods from that point.

The amount payable for the carriage of the goods. The word is also used to describe the goods themselves.

The tonnage on which freight is charged- e.g. it could be based on the greater weight or measurement of goods where a freight ton is either 1000kgs or 1 cubic metre. It might also have a conversion factor of 1000kgs = 3 cubic metres. (see also W/M)"

"HOUSE WAYBILL" The consolidator issues his own House Waybill (HWB) for each shipment and each customer receives a copy to identify his consignment. The House Waybills are forwarded with the consol, in a sealed envelope attached to the Master Waybill accompanied by a manifest itemising all the shipments by House waybill number for identification purposes at destination. Cargo identification labels will show both Air Waybill numbers.

International Standardisation Organisation- a body which sets down standards in matters involved with international commerce e.g. Container dimensions. ISO has a worldwide membership of National Standards Bodies (NSAI in Ireland) and its address is:- ISO Central Secretariat, 1 rue de Varembe, PO Box 56, CH-1211 Geneva 20; tel - 0041 22/749 01 11. fax - 733 34 30.

This is the term used to describe the space taken by freight utilising one meter's length and the full internal width and height of a trailer.

Size of standard pallet is 1200mm x 1000mm. Height is 185mm.

Fabric covered trailer or swapbody. Essentially the tilt unit can be totally dismantled so as to allow access from all sides and the top if necessary.

Transport international routier (lit. international road transport) - A system involving the issue of a Carnet (lit. log book) to road hauliers which allows loaded vehicles to cross national frontiers with minimum Customs formalities. On departure the trailer is sealed by Customs and as the TIR Carnet is completed and stamped by Customs the contents are thereby guaranteed, obviating the requirement for checking by other Customs authorities at crossing points in transit to the country of final destination. The system is currently in force in all European countries and parts of the Middle East. The Customs Convention on the International Transport of Goods under cover of TIR Carnets was established in 1959 (new Convention in 1975) under the auspices of the Inland Transport Committee of the UN Economic Commission for Europe. The International Road Union (see IRU) became guarantor of the system and working through it's national association in each country, it issues more than 600 000 carnets each year all of which must be returned to the IRU in Geneva for processing.

Transport Emergency Card used in the carriage of chemicals by road. The card must accompany the load at all times. They are prepared by CEFIC - the European Council of Chemicals Manufacturer's Federations of Zurich according to regulations of the ADR.

Uniform Customs and Practice for Documentary Credits is a code of practice issued by the International Chamber of Commerce. The latest revision is in effect since January 1st 1994 and is entitled UCP 500. The marked increase in litigation connected with documentary credits and the fact that surveys indicated that up to 50% of documents are rejected when first presented to Banks led to the authorisation of the revision in November 1989 of UCP Publication No. 400 published in 1983. It was the first such revision for 10 years and it took into account international judicial decisions and technological innovations. First published in 1933, the new UCP 500 provides a comprehensive and practical working aid to bankers, lawyers, importers, exporters, transport executives and everyone involved in international trade. Available from the Dublin Chambers of Commerce in Clare Street, Dublin.

Pending completion of customs formalities for Import or Export goods may be held in a bonded warehouse until such time as any relevant taxes or duties are paid. A bond holder gives the authorities the assurance that they will accept responsibility for the duty on any consignment lost while under their control. Similarly, certain goods are manufactured under government control and are kept in bond on the local market or export. Duties will be assessed on the these goods before they can leave the bonded warehouse.

A document used in airfreight and surface freight for the transmission of all relevant shipment information along the transport chain. It contains all details regarding the consignment and charges connected with the transportation elements of the transaction. It is a receipt and evidence of a contract of carriage but it is not a document or title. In sea transport there are advantages to using the Waybill instead of a Bill of Lading by virtue of the fact that there is no need to send a document of title to destination to secure delivery and the possibility of a requirement for a Letter of Indemnity arising is nil. The costs of producing a Bill of Lading is avoided and the waybill can be a paper document or an electronic message thus helping the use of paperless trading (electronic commerce).