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Edward runs a UK-based company selling glassware to Elise's shop in France. George drives the haulage transporting the goods, while customs agents Sandeep and Pierre assist with customs processes. Edward obtains a GB IORI number and Elise a French EORI number, both necessary for customs declarations. They agree on the Incoterms, which define responsibilities in international trade, 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 more information, resources can be found on gov.uk and iccwbo.org.
