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edward runs a gb based company selling thousands of pounds worth of glassware to elises shop in france george is the driver of the haulage company transporting the glassware sandeep and pierre are customs agents search find a customs agent on gov.uk for a list of agents who can help you submit customs declarations edward gets a gb iori number and elise gets a french eore number these are needed to complete customs processes and identify who is importing or exporting goods search get an iori number on gov.uk for more information incoterms are international trading terms that set out everyones responsibilities edward and elise agree the type of inco terms they will trade on they give their iori numbers invoices purchase order and transportation details to their customs agents for more information on incoterms visit iccwbo.org and search incoterms edward checks that the goods meet the rules of origin requirements he will also need to have evidence in place to prove his products comply