Glossary

Hard disk

A disk that is the main storage unit of a computer and is used to store its permanent memory even when the computer itself is switched off.

Harm

Can range from minor harm, eg small cuts or bruises, to serious harm, eg loss of a limb, asthma, harm to mental health, hearing loss, death.

Harmonised system  (HS)

An international system of classifying and describing goods. The HS is managed by the World Customs Organisation (WCO). In the European Union it is embodied in the Tariff.

Harmonised system committee  (HSC)

The committee of the World Customs Organisation (WCO) responsible for managing the harmonised system (HS).

Harmonised system explanatory notes  (HSEN)

Notes on the interpretation of the harmonised system (HS) classifications. These explain the detailed application of each code within the HS.

Hazard

Anything that has the potential to cause harm to people, eg chemicals, electricity, working with ladders.

Hazardous substances

Substances used directly in, or generated from, work activities that could cause harm to human health or the environment, eg adhesives, paints, cleaning agents, grain dust, and biological agents.

Hazardous waste

Waste that has hazardous properties that may render it harmful to human health or the environment, eg batteries, oils and oil filters, paint and ink, chemical waste and solvents. The term special waste is used in Scotland but has the same meaning.

Health & Safety Executive  (HSE)

HSE has merged with the Health and Safety Commission. The HSE is an independent national regulatory body responsible for promoting the cause of better health and safety at work. It retains all of the statutory functions of the previous Commission and Executive. The HSE is responsible for providing information and advice, conducting inspections and enforcing health and safety law. The HSE also conducts research and drafts new and revised legislation and approved codes of practice.

Health and Safety Commission  (HSC)

The HSC was previously responsible for providing information and advice sponsoring and conducting research and submitting proposals for new and revised legislation. It has now been merged into the Health and Safety Executive and no longer exists as a separate body.

High risk CAP goods

Goods subject to special Common Agricultural Policy (CAP) controls that are considered to be of high revenue risk. Such goods must only be moved in sealed containers/vehicles under bond.

High Value Dealers  (HVD)

High Value Dealers are businesses that deal in goods and accept (or are prepared to accept) the equivalent of €15,000 or more (approximately £10,000) in cash for any single transaction. Governed by the Money Laundering Regulations.

Hire purchase

A contract to hire goods for a specified period and at a fixed cost. If you pay all the instalments over the agreed period, the goods become your property. However, you may return the goods during the specified period, and not be held responsible for paying any future instalments.

HM Revenue & Customs  (HMRC)

UK government department with responsibility for collecting VAT and other taxes and Customs duties. It's also charged with trying to stop illegal imports of counterfeit goods, drugs, alcohol and tobacco smuggling and preventing VAT and duties fraud.

Holdover tenancy

A tenancy that arises when someone remains in possession of a property after the expiration of the previous tenancy and is recognised by the landlord by accepting rent.

Home use removal/delivery

Removal from registered premises or an excise warehouse for duty paid consumption in the UK.

Horticultural Marketing Inspectorate  (HMI)

Part of the Rural Payments Agency Inspectorate Department for the Environment, Food and Rural Affairs. The HMI is responsible for enforcing European Union marketing standards for fruit and vegetables at all levels of the distribution chain.

Host

A computer that houses, serves and maintains files for a website. A critical element in any hosting solution is a fast connection to the internet.

Hostile applet

An applet that can be embedded in any HTML file such as a web page, and which is designed to be malicious or cause damage when it is downloaded onto an IT system.

Hotspot

Any location where Wi-Fi network access (usually internet access) is made publicly available. Hotspots can often be found in airports, hotels, coffee shops, and other places where business-people tend to congregate. They enable a user with a laptop equipped for Wi-Fi to contact a local hotspot and get connected through its network to reach the internet. If required, a user can access their own business remotely with a secure connection.

House Air Waybill  (HAWB)

A forwarding agents' bill of lading, that forms part of a consolidation.

Hub

The central point of a network where circuits are connected, with data arriving from one or more directions then being forwarded out in one or more directions. Network hubs act as junction boxes, permitting new computers to be connected to the network as easily as plugging a power cord into an electrical socket.

Hyperlink

A link on which a user can click in order to access related information on the same webpage, different pages within the same website, or to a different site altogether, making navigation much easier. The hyperlink is normally indicated by underlined or coloured text.

Hypertext mark-up language  (HTML)

The authoring language used on the internet for the creation of webpages. It uses a set of markup symbols or codes that tell the web browser how to display a webpage's words and images for the user. Each individual markup code is commonly referred to as a tag.

Hypertext transfer protocol  (HTTP)

HTTP is the standard way of transferring information across the internet and the world wide web. It supports a variety of different media and file formats, across a variety of platforms, and is invisible to the user.