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Edward runs a UK-based company selling glassware to Elise's shop in France. George is the driver transporting the glassware. Customs agents Sandeep and Pierre are involved in the process. Edward obtains a GB IORI number, and Elise secures a French EORI number, essential for customs. For a list of customs agents, one can search on gov.uk. They agree on Incoterms, which outline responsibilities in international trade, and provide their IORI numbers, invoices, purchase orders, and transportation details to their agents. More information on Incoterms can be found at iccwbo.org. Edward ensures the goods comply with rules of origin and must gather evidence to confirm compliance.