Kerim Allam

"Bunker" refers to fuel used by vessels, planes and other conveyances. Carriers may typically charge a Bunker Surcharge over and above standard freight rates, in order to compensate for frequent fluctuations in the cost of fuel, as an alternative to constantly adjusting freight rates. Surcharges may be in the form of a percentage of the freight cost, or a fixed amount per freight unit.

Inward processing relief applies when goods are, for example, sent from the EU to a third country to be repaired and are then returned to the EU following the repair. This is not the case in your scenario. Following your regular import clearance in the EU and movements within the EU, you are now exporting again to a third country, which requires a regular export declaration. You might have been able to save duties at point of import from Kyrgyzstan, by customs clearing the goods under outward processing relief instead of clearing it for free circulation.

LINER OUT means the cost of discharging the cargo at the destination port is included in the freight rate. Free Out which when used from a liners perspective means that the liner is responsible for the loading (In) costs at the Port of Load and the consignee is responsible for the discharging (Out) costs at the Port of Discharge.

Livestock can only be exported by a licensed exporter and cannot be exported to all countries. Livestock exporters must comply with the country Standards for the Export of Livestock and other regulations that underpin the Exporter Supply Chain Assurance System (ESCAS) .

For example the Australian Government has memorandums of understanding (MoUs) with a number of countries in the Middle East and Africa, and negotiations continue with other trading partners. MoUs reinforce importing country commitment to international animal welfare standards and provide government-to-government assurances that Australian livestock will be unloaded on arrival, regardless of the results of initial animal health inspection.

Let's say you file Form SS-4 with the IRS, and then get impatient and call the IRS' toll-free phone number. Because you're dealing with two different IRS offices, there's a good chance the IRS will issue two different ID numbers for your business. If this happens, you must get the IRS to expunge the duplicate number from its records; otherwise they'll think you're operating two different businesses with the same name and will be looking for two different tax returns each year. To correct this problem, first call the IRS', explain the problem to the agent, and ask for the "entity fax number" for your regional IRS office. The agent will give you this number over the phone. You must then fax to this "entity fax number" a brief note explaining the discrepancy and telling the IRS which of the two numbers you plan to use for your business. The fax should be addressed to "BMF: Business Master File." Make sure the number you want the IRS to keep on file is the number you have used to open your checking account.