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Edward operates a UK-based company selling glassware to Elise's shop in France. George drives the haulage company transporting the products, while customs agents Sandeep and Pierre facilitate border processes. Edward obtains a UK IORI number, and Elise acquires a French EORI number for customs identification. They agree on specific Incoterms, which define their trading responsibilities, and provide their IORI numbers, invoices, purchase orders, and transportation details to their customs agents. Edward ensures the goods meet the rules of origin requirements and prepares evidence to demonstrate compliance. For further assistance, he suggests visiting gov.uk for customs agents and iccwbo.org for information on Incoterms.