Terms and Abbreviations

Learn about the terms and abbreviations.

General Terms & Abbreviations

Term	Definition
ABI	Automated Broker Interface - An electronic data interchange system used to transmit data to CBP
ACE	Automated Commercial Environment - CBP's system for facilitating trade. Includes a "portal" that the trade community can access to view and manage their accounts and data
AES	Automated Export System - Electronic filing system for U.S. exports
B/L (or BoL)	Bill of Lading - Document that serves as the contract of carriage of freight, the carrier's receipt, and proof of ownership of the goods
CBP	Customs & Border Protection - a.k.a. U.S. Customs
CEE	Centers of Excellence - Specialized operational units established by CBP to enhance trade processing and compliance across specific industry sectors
CROSS	Customs Ruling Online Search System - A searchable online database that contains binding customs rulings
Customs Bond	A financial guarantee to Customs to ensure all duties, taxes and fees are paid
Customs Ruling	A binding administrative decision issued by CBP that provides certainty to importers & exporters on key customs information and procedures, including duty drawback
Customs Surety	Specialized insurance firm licensed to issue customs bonds
Duties	Taxes imposed on imported goods, also known as tariffs
Duty Drawback	Export promotion trade program that permits an exporter to obtain duty refunds on previous imports
EEI	Electronic Export Information - Electronic declaration of exporter merchandise
Excise Taxes	Specialized taxes imposed on specific goods, including alcohol, tobacco, fuel, and luxury goods
HMF	Harbor Maintenance Fee - An administrative fee imposed by CBP on imported ocean cargo
HTS	Harmonized Tariff Schedule - Customs system for assigning numeric classification identifiers to goods
IoR	Importer of Record - Legal entity or individual responsible for ensuring that imported goods comply with customs laws and regulations
IoR Number	A unique identifier assigned by CBP to entities or individuals responsible for importing goods
MPF	Merchandise Processing Fee - A general administrative fee imposed by CBP on imported goods, regardless of mode of transportation
Section 301 Duties	Additional duties imposed on specific goods originating in China. Eligible for duty drawback

Duty Drawback-Specific Terms & Abbreviations

Term	Definition
Claimant	The person or company making the drawback claim
Notice of Intent (NOI)	Prior notice given to CBP of the intent to export, destroy or return goods that will be used in a drawback claim. Filed on CBP Form 7553.
Accelerated Payment (AP)	CBP-issued approval for claimants to receive expedited refunds
Waiver of Prior Notice (WPN)	CBP-issued approval that allows claimants to export or destroy goods without providing prior notice to CBP. Can be issued retroactively and proactively.
One Time Waiver (OTW)	CBP-issued approval to waive the requirement to file Notice of Intent. Approval will only be granted one time.
Letter of Notification of Intent	A letter notifying CBP of the intent to file drawback using an existing, approved general manufacturing ruling.