Business tax – guidance

Customs Freight Simplified Procedures

A method of declaration to allow the faster import of goods from countries that are not members of the European Union.

Introduction

Customs Freight Simplified Procedures (CFSP) is a method of declaration that you can use when importing third country goods. You don’t have to use this method, but it provides:

  • faster release of goods from countries that are not members of the European Union (EU) at the frontier or inland
  • simpler customs declarations
  • cashflow benefits to importers

There are 2 types of CFSP authorisation:

  • the Simplified Declaration Procedure (SDP) - used for releasing goods at the frontier to most customs procedures and which may be useful if you’re importing perishable goods
  • the Local Clearance Procedure (LCP) - used for moving goods from the frontier to storage and then releasing them to a customs procedure

This guide shows you:

  • how to become authorised for CFSP
  • how its accounting systems and customs procedures work
  • whether an agent could help you
  • how to find expert help

From 1 May 2016 LCP will be known as Entry in the Declarant’s Records (EIDR).

CFSP eligibility and restrictions

You can be authorised for SDP and/or LCP. In both cases you’ll need to submit the declaration in 2 stages. These authorisations can be used independently or they can be combined to suit your needs.

Eligibility of goods for CFSP

CFSP is suitable to declare most goods from third countries. However, controlled goods can only be declared for release from the frontier using SDP, so subject to certain exceptions, you can’t use LCP declarations to release controlled goods inland.

Licensing - controlled goods and CFSP

Controlled goods are subject to licensing, certification, special safety or environmental controls and they must be placed under customs control at the frontier. You’ll have to use specific CFSP frontier Customs Procedure Codes (CPCs) for them and complete additional boxes in the Simplified Frontier Declaration (SFD).

Examples of controlled goods include:

  • ammonium nitrate in solid form and in quantities above 500 kg
  • controlled drugs
  • drugs precursor chemicals 
  • firearms
  • fireworks
  • rough diamonds
  • goods subject to sanctions and arms embargoes
  • excise goods (with the exception of alcohol and tobacco goods)
  • ozone depleting substances

Fresh produce and live or endangered species are also controlled for CFSP purposes.

The following goods are excluded from CFSP and must not be included in a consignment covered by a CFSP declaration:

Excluded goods Reasons
Hydrocarbon oils Can’t be entered using LCP or removed from a customs warehouse
Goods controlled by customs under certain simplified authorisation procedures For goods that are imported or removed from a customs warehouse under Temporary Admission (TA), Inward Processing (IP), or Processing under Customs Control (PCC), CFSP can only be used where a specific or full authorisation is held (or in some cases where an application has been made) for TA, IP, Outward Processing Relief, End Use or PCC
Admission Temporaire/Temporary Admission (ATA) carnet goods As the carnet also acts as an entry, goods imported under ATA procedures are not eligible
Goods removed from a customs warehouse that are to be exported Exports
Personal effects Non commercial imports and personal effects are subject to C3 declarations

How the process works

CFSP is based around authorisation, accelerated removal/release, electronic reporting and auditing.

When CFSP goods arrive at the frontier from outside the EU, the SFD has to be electronically submitted by the trader to allow the release of the goods.

You then need to send an electronic supplementary declaration (SD) to HM Revenue and Customs (HMRC) within a set time, giving the fiscal details of the consignment. This means you don’t have to submit all the details before the goods are cleared.

You can either remove goods from the frontier to your premises for clearance, or release them into free circulation or another customs procedure. The guide on supplementary declarations for import gives more detail.

HMRC treats goods imported under CFSP in the same way as goods entering the UK under normal declaration procedures. On arrival, UK Borders Agency staff may check the goods for anti-smuggling, animal and plant health, and standard import prohibition and restriction controls apply.

You’ll need to submit an SD as an electronic Single Administrative Document (SAD) using the Customs Handling of Import and Export Freight (CHIEF) system. The supplementary declaration contains details of the shipment and its liability for tax and duty within a certain time.

HMRC has powers to audit your records, systems and paperwork after the goods have cleared so they can be sure any duties and taxes are properly accounted for.

SDP and LCP

Authorised traders can use CFSP in 2 ways, either:

  • SDP for releasing goods at the frontier to another customs procedure (though special provisions may apply to customs warehousing)
  • LCP (EIDR from 1 May 2016), for removing goods from the frontier under transit arrangements to designated storage premises inland, then release to a customs procedure such as PCC - this process is carried out using either the Community or National Transit system

The transit process will not continue after 1 May 2016.

Authorisation

You or your agent needs to be authorised by HMRC to submit CFSP declarations. You must also have an authorisation to use duty relief schemes such as customs warehousing or IP if you intend to declare goods to these procedures rather than free circulation.

Traders authorised to use simplified procedures will be issued with an authorisation letter. To apply for CFSP use form C&E48.

How to get authorisation to use CFSP

You or your representatives must receive authorisation from HMRC to operate CFSP.

To qualify, you must:

  • be registered as a sole trader, a partnership, or a limited company
  • have access to an electronic reporting system
  • have an Economic Operator Registration and Identification (EORI) number from HMRC
  • declare third country goods regularly against your EORI
  • have a good record of compliance with customs and other official bodies
  • be financially solvent 
  • maintain a set of documented procedures which accurately describes the accounting and logistical processes of your business and enables customs to perform audit-based controls
  • be able to use your duty deferment facility or that of a third party for payment and security purposes (payments go through CHIEF, so traders can’t pay by cash or other methods)

You can find more in the guide on UK’s import and export processing system CHIEF.

The EORI scheme guide has more information on how to apply for your EORI number.

You may also have to meet extra conditions, which your authorising officer will tell you about.

If you want to use CFSP declarations to declare your goods to customs procedures such as customs warehousing or IP, you’ll need to be authorised by HMRC and apply separately for these procedures. You can find more in the guides on TA, IP and PCC.

From 1 May 2016 PCC will no longer exist.

Traders and third parties authorisations

If you’re authorised to use CFSP, you can submit your declarations yourself. This is called self-representation. There are 2 other kinds of representation:

  • direct representation - a third party (such as an agent) acts in your name and on your behalf - you remain responsible for customs debts and you need to be authorised to use CFSP, although the third party doesn’t
  • indirect representation - a third party acts in their name but on your behalf - you and the third party share liability for the customs debt, you don’t need to be authorised to use CFSP, but the third party does

To be authorised to use CFSP, you and your agent will have to show that you meet a range of conditions covering accounting systems and records, customs compliance and financial solvency.

These criteria will need to be in place in your business before HMRC can grant authorisation. Authorising officers will visit your premises to verify your systems and paperwork. You’ll need to complete form C&E 48 to apply for CFSP.

CFSP payment and security requirements

Under CFSP, all duties and VAT that you owe for goods have to be paid using a duty deferment account. This procedure is operated through the CHIEF system. The advantages include up to a month’s credit facility and the ability to pay by BACS (banks automated clearing system).

Duty deferment and security guarantees

You and your representative (such as an agent if CFSP authorised) must pay by duty deferment account. The duty deferment facility depends on you providing a guarantee of financial security. Security will take the form of a blanket authority to debit your deferment account.

Guarantees cover the overall maximum amount in any calendar month of your liabilities. You can find more about deferment in Notice 101.

Setting up a duty deferment account

The amount in the duty deferment account has to be enough to cover your duty and VAT liability for one calendar month.

You can reduce the amount you’ll need to keep in the duty deferment account if you belong to the Simplified Import VAT Accounting (SIVA) system or apply for a reduced security facility.

To find more about SIVA, read the guide on VAT and import duty.

To apply for a duty deferment account, you need to complete and submit:

  • an application for approval of deferment arrangements (form C1200)
  • a duty deferment instruction to bank or building society to pay direct debits (form C1202)
  • a standing authority for agents to request deferment of duty against importers deferment approval number (form C1207N)

Reduced security

If you have CFSP authorisation and pay duties and taxes to HMRC through a third party’s duty deferment account, you may be able to reduce the amount of security you provide.

The security is reduced from what you would be due for a month, to what you would owe over 8 to 10 days. However, it should still cover your own and any clients’ liabilities for all goods imported under the scheme. Your duty deferment account should still cover a full month’s worth of revenue payments.

Under this scheme you must submit supplementary declarations regularly within a shorter time (a minimum of 8 days), and complete a final supplementary declaration within 4 working days of the end of each duty period.

Contact the Imports and Exports helpline to apply.

The CFSP simplified declaration procedure

When your goods reach the frontier, you can use SDP to release goods to either:

  • free circulation
  • IP
  • end use
  • temporary importation
  • a Free Zone
  • customs warehousing

The SDP process is carried out through the CHIEF system in 2 stages.

Stage 1

You provide minimum details of the consignment at the frontier using an SFD. The date on the SFD creates the base date for submitting the supplementary, more detailed declaration. Unless the goods are entering a warehouse, it also establishes the tax point for paying the duty and taxes. You may have to provide additional documents for controlled goods.

Stage 2

You submit the Supplementary Declaration Import (SDI) before the end of the fourth working day of the month following the month of acceptance of the SFD. To ensure your goods are released quickly, you must fully and accurately complete the declaration and use the correct CPCs.

Extra requirements for controlled goods

For controlled goods, including those which are subject to special health or environmental conditions, you’ll have to send import licences or certificates with a copy of your SFD to:

HM Revenue and Customs
National Clearance Hub
Ralli Quays
3 Stanley Street
Salford
M60 9HL

You must also use one of the specific CPCs and complete additional boxes on the SFD.

You must send a health and safety certificate from the Health and Safety Executive and supporting documentation with the SFDF for civil-use explosives.

For carcinogenic substances you need to produce the exemption certificate and supporting paperwork.

You must produce either a paper licence or an e-licence for imports of goods needing a Rural Payments Agency licence or a drugs licence. You must supply the paper licence with a copy of the SFD to customs.

For e-licences, you should complete the licence/document code details and status on CHIEF and send a copy of your SFD and supporting documentation to HMRC.

The CFSP local clearance procedure

Under LCP (EIDR from 1 May 2016), you can’t use either Community Transit (CT) or National Transit procedures to move the goods from the frontier to designated inland premises for clearance. You must use a form C21 to remove goods from the inventory at the frontier, then use the temporary storage records to move the goods inland. You can’t import controlled goods under LCP.

However, goods subject to Horticultural Marketing Inspectorate conformity certificates and plant health material may be imported under LCP if you’re authorised by HMRC and the Department for Environment, Food and Rural Affairs or the Forestry Commission.

If you use LCP from 1 May 2016, you’ll not need additional authorisation for transit procedures as well as authorisation for CFSP. You must be authorised to hold a comprehensive guarantee or a guarantee waiver and become an authorised consignee. You need to complete form C1343 to use transit simplified procedures.

The UCC guidance gives full details of how to move your goods inland to a temporary storage facility.

The goods can remain in temporary storage for up to 90 days, this includes the total number of days spent at the frontier temporary storage facility and the inland facility.

You can use LCP to release goods to a customs procedure in 5 stages. This method of transferring the goods inland, using transit, will no longer exist from 1 May 2016. The UCC guidance has more information on the new method.

Stage 1

You should provide minimum details of the consignment to CHIEF at the frontier using a form C21 for Community Transit, or a SFD for National Transit.

Stage 2

Use either Community or National Transit to move the goods to designated premises inland. Once the transit movement is ended, the goods are considered to be under the temporary storage procedure and can be stored for up to 20 days before being entered to a customs procedure.

Stage 3

Enter goods to a customs procedure using local clearance records. The date of entry will set the base date for submitting the SDI via CHIEF. Unless goods are entered to a customs warehouse, it also establishes the tax point.

Stage 4

Submit the SDI before the end of the fourth working day of the following month.

Stage 5

You should also submit a final supplementary declaration before the end of the fourth working day of the month following the month of acceptance of the SFD. CHIEF will validate your SFDs to make sure you are authorised to use the procedure.

Read Notice 760 for more information about CFSP.

Excise goods

You can’t use LCP to release excise goods at the frontier, but you can use the procedure to release goods from warehousing and Free Zones using LCP removals. You must submit your supplementary declarations according to the excise reporting periods.

If you need a transit guarantee, you’ll need to comply with additional conditions.

Notification of presentation waiver for LCP authorised traders

When you declare your goods to a customs procedure by entry in the records, you must notify HMRC that this has taken place. You can do this by sending an email containing minimal import data to a designated email account. HMRC can then take control over the goods where necessary.

Many LCP traders are eligible for a waiver from providing this information and HMRC are currently able to authorise this waiver without an Authorised Economic Operator (AEO) authorisation.

However, from 1 May 2016 if you want to continue to benefit from this waiver you must be authorised for AEO.

If you already have an AEO authorisation for simplifications and a waiver, this will continue after 1 May 2016.

Criteria to retain a waiver from 1 May 2016

To be eligible for a waiver you must ensure that:

  • you have an AEO authorisation for simplifications
  • the nature and flow of the goods warrant a waiver and are known to HMRC
  • the LCP supervising office has access to all the information it needs to control the goods and examine them when required
  • when the goods are entered in the records they’re not subject to prohibitions or restrictions

Apply for an AEO authorisation for simplifications

If you wish to retain your notification waiver you must apply for an AEO authorisation for simplifications (AEO (C) using form C117.

Send your completed form to:

HMRC AEO Central Site
Fitz Roy House
Castle Meadow Road
Nottingham
NG2 1AB

Email: AEOapplications@hmrc.gsi.gov.uk

Telephone: 0845 001 0089

As you’re already authorised for CFSP LCP, HMRC will have asked for and verified some of the information requested on the AEO form.

However, you should still complete the form C117 in full and give the information requested. If the information you give for your CFSP authorisation agrees with your AEO application, HMRC may be able to reduce some of the usual checks for an AEO authorisation.

You must submit your fully completed AEO application, along with all the required information, by 1 January 2016 to ensure your AEO (C) authorisation can be issued by 1 May 2016.

AEO authorisation for simplifications not held after 1 May 2016

If you don’t have an AEO authorisation for simplifications by 1 May 2016 you must send an email to HMRC giving notification of presentation for each declaration you make in your records. The designated email addresses will be published and circulated to traders who need to send this information to HMRC.

You should give the CFSP authorised trader’s EORI number in the title of your email, which should include:

  • goods item number - the number assigned to the goods on entry in the declarant’s records
  • signature or authentication of the relevant declarations or notifications
  • simplified declaration/previous documents - enter the Movement Reference Number or other reference to any summary declaration used in the member state of import or of any previous document
  • entry number - the nationally defined reference number which is allocated by the declarant in agreement with the competent authorities to identify each single declaration
  • the holder of the authorisation for the entry in the declarant’s records and the EORI number - only to be used in cases where it’s different from the EORI number of the person presenting the goods to customs
  • the name and EORI number of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records or the pre-lodged customs declaration identification number where appropriate
  • location of goods - enter the relevant code of the location where the goods can be examined, this should be precise enough to allow customs to carry out the physical control of the goods
  • customs office of presentation - only for Single Authorisations for Simplified Procedure (SASP) - give the relevant code of the customs office where the goods are to be presented under a customs procedure
  • gross mass (kg) - the gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment
  • when the weight of the pallets are included in the transport documents, they should also be included in the calculation of the gross mass, except where:
    • the pallet forms a separate item on the customs declaration
    • the duty rate for the item is based on the gross weight or the tariff quota for the item in question is managed in measurement unit ‘gross weight’
  • where a gross mass more than 1 kg includes a fraction of a unit, it can be rounded up or down - for example, for values between 0.001 and 0.499 round down to the nearest kg and from 0.5 to 0.999 round up to the nearest kg
  • for gross mass of less than 1 kg enter ‘0’ followed by a number of decimal places up to 6 - for example 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or 0.000654 for a package of 654 milligrams.
  • type of packages - code specifying the type of package
  • total number of packages based on the smallest external packing unit - the number of individual items packaged in such a way that they can’t be divided without first undoing the packing, or the number of pieces, if unpackaged
  • container identification number - marks (letters and/or numbers) which identify the transport container

For types of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.

For air transport, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.

The swap bodies and semi-trailers used for road and rail transport should be considered as containers.

If applicable you should also give the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) for containers covered by the ISO 6346 standard. For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard should be used.

CFSP and customs warehousing

Traders can use CFSP to declare goods to customs warehousing to suspend duty payments.

Goods can be entered into customs warehouses using either:

  • SDP - a SFD is followed by a SDI to enter imports to a customs warehouse
  • LCP (EIDR from 1 May 2016) - goods are removed from the frontier to designated premises under transit procedures and move into a period of temporary storage - on removal from temporary storage you’ll need to enter the goods to customs warehousing in your local clearance (LC) record and then submit an SDI

The transit method of transferring the goods inland will not continue after 1 May 2016.

The UCC guidance has more information on the new method.

Traders who’ve placed their goods in customs warehousing can remove them using LCP with a Supplementary Declaration Warehouse (SDW) removal declaration or the standard paper warehousing procedure.

If you choose LCP to remove the goods, you should:

  • make an entry in your LC record which will set the tax point and base date for the submission of a SDW - the SDW deadline is the end of the fourth working day of the month following the month of the entry into the records
  • remove goods from the warehouse
  • submit the SDW
  • submit a final supplementary declaration by the end of the fourth working day of the month following the month of the entry into the local clearance records

You can find out about using customs warehousing in Section 7 of Notice 760.

For more general guidance read the guide on customs warehousing.

Using CFSP agents

You can use third party service providers to deal with your customs formalities. They can provide specialist knowledge and the software required for customs procedures, including CFSP.

Freight forwarders, customs agents and brokers may offer CFSP clearance. Freight forwarders, whose principal business is to move goods to be transported from one country to another, also generally provide customs clearance facilities. Customs agents and brokers only handle paperwork at customs points or frontiers for you.

If you wish to use a third party service provider for CFSP, they must either be authorised or hold authority to act on your behalf. You should also make sure that you provide them with full and accurate information.

To be authorised to use CFSP, agents will have to show that they meet a range of conditions covering accounting systems and records, customs compliance and solvency.

Paying duty through a third party

There are 3 types of representative:

  • self
  • direct - where they act in your name, but isn’t liable for your customs debt
  • indirect - where they act in their own name and on your behalf - indirect representatives are held jointly and severally liable for your customs debt

To pay your CFSP duty and taxes, you can use your own or your representative’s duty deferment account. However, if you use an indirect representative they will have to provide security for your duty and VAT liability for one calendar month, unless they’re approved for reduced security.

If you’re an existing CFSP trader and wish to act as an agent for another trader, you must get agreement from your customer to use their deferment account using form C1207N ‘Standing Authority for Agents to request Deferment of Duty against Importers Deferment Approval Number’.

You must then notify your CFSP authorising office. They will amend your authorisation to allow use of your customer’s deferment account.

Find more about third parties completing CFSP declarations in Notice 760.

Union Customs Code (UCC) changes to LCP

From 1 May 2016 LCP will be known as Entry in the Declarant’s Records (EIDR).

The UCC guidance has more information about the changes to CFSP following implementation of the UCC.

UCC will mean changes to the type of operation and benefits that will be available after 1 May 2016. The table below gives details of these changes.

Type of operation/benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only available with a 952/13 authorisation (UCC)
Provision of a guarantee for the customs procedure to which the goods are released No Yes
Entering goods to a customs procedure without providing a full customs declaration at the point of release Yes Yes
Moving goods between certain customs procedures via an entry in the records without the need to provide a supplementary declaration to customs Yes Yes
Managing cash-flow by providing the fiscal data at a later date Yes Yes
The ability for AEO(C)s to enter goods to a customs procedure without the need to notify customs in advance of their release for certain types of goods Yes (AEO(C) only) Yes (AEO(C) only)
Use of Information Sheets for Special Procedures (INF) form for processing No No
Entry in records to enter goods to free circulation Yes Yes
Entry in records to enter goods to storage (customs warehousing) without the submission of a supplementary declaration Yes Yes
Entry in records to enter goods to processing Yes Yes
Entry in records to enter goods to specific use Yes Yes
Entry in records to enter goods to temporary storage Ceases 1 May 2016 Ceases 1 May 2016
Entry in records to enter goods to Onward Supply Relief Ceases 1 May 2016 Ceases 1 May 2016
Entry in records to enter goods to transit Ceases 1 May 2016 Ceases 1 May 2016
Entry in records to enter goods to a customs procedure where an INF form is required Ceases 1 May 2016 Ceases 1 May 2016
Entry in records to move goods from one special procedure to another where the authorisations are held by the same economic operator - only allowed where a customs declaration (SFD, full SAD or supplementary declaration) was submitted to enter the goods to the first procedure Yes Yes
Entry in records for direct exports or re-exports where no pre-departure declaration is required Yes Yes
Entry in records to enter non-excise goods for a direct export or re-export Yes Yes

An existing EIDR authorisation must be re-assessed to UCC standards when any of the amendments listed below, are requested from 1 May 2016.

All EIDR authorisations will be reassessed by 30 April 2019 whether an amendment has been requested or not.

Type of change Continue under existing conditions Need to be reassessed to UCC standard
Change of legal entity No Yes
Change of name (that does not change the legal entity) Yes No
Change of telephone number Yes No
Address change (where this doesn’t substantively impact on the authorisation, for example head office moves) Yes No
Move of or additional approved premises Yes Yes
Special Procedures (SP) - all No Yes
Temporary storage No Yes
Approved depository No Yes
Transit No Yes
AEO Dependent upon impact on status Dependent upon impact on status

Additional products

Type of Change Continue under existing conditions Need to be reassessed to UCC standard
IP/Outward Processing (OP), first 4 digits differ No Yes
Customs Warehouse (CW), end use, first 8 digits differ (equivalence only) No Yes
CFSP specific goods authorisations, first 10 digits differ No Yes

Additional information you’ll need to provide

The information the authorisation holder needs to give to upgrade EIDR authorisations to UCC standards if any of the amendments are requested after 1 May 2016, are shown below.

All authorisations will be reassessed by 30 April 2019 and your supervising office will contact you for the extra information if you haven’t requested an amendment before 1 May 2019.

Data item Checks needed
Representative identification Representative’s name and address - mandatory
Contact person responsible for the application Representative’s EORI number
Person in charge of the company applying or exercising control over its management Name and address of the person responsible for customs matters

Contact details of the person responsible for the application

Contact details of the person in charge of the applicant company or exercising control over its management
Place Details of place at which the form was signed or authenticated
Where the goods will be held prior to release to a customs procedure Location of the goods

Ensure any necessary premises approvals are held
Number of operations Volume and frequency of goods to be entered to SDP in a 1-month period
Access to data How will customs access the economic operators records to validate customs declarations accuracy and completeness
Additional information Check the applicant has provided copies of procedure and software system manual for testing
Member state which has issued the authorisation Enter the EU code or name and address of the supervising office
Centralised clearance authorisation - SASP The applicant should identify the customs office where the goods will be available for control
Deadline for submitting the particulars of a complete customs declaration Check the deadline
Guarantee Check the procedures the goods will be released to

Is a guarantee required for potential debts?

Confirm whether the applicant intends to use a comprehensive or individual guarantee

Is a guarantee needed for actual debt payments by deferment only?

If deferment is not being used to pay actual debts, is the applicant aware of the revised timescales for the supplementary declarations?

Confirm whether any necessary guarantees have been provided/applied for

The new application for CFSP EIDR after 1 May 2016 will give all the extra information listed above.

Changes to SDP authorisations from 1 May 2016

Existing SDP authorisations must be re-assessed to UCC standards when you request any of the amendments listed below from 1 May 2016.

Type of change Continue under existing conditions Needs to be reassessed to UCC standard
Change of legal entity No Yes
Change of name (that does not change the legal entity) Yes No
Change of telephone number Yes No
Address change (where this does not substantively impact on the authorisation, for example head office moves) Yes No
Move of or additional approved premises No Yes
SP - all No Yes
Temporary storage No Yes
Approved depository No Yes
Transit No Yes
AEO Dependent on impact on status Dependent on impact on status

Additional products

Type of change Continue under existing conditions Need to be reassessed to UCC standard
IP/OP, first 4 digits differ No Yes
CW, end use, first 8 digits differ (equivalence only) No Yes
CFSP specific goods authorisations, first 10 digits differ No Yes
Change in customs procedure codes to be used No Yes
Changes to special procedure authorisations that would trigger an economic test No Yes
Change of authorised parties - for example different processors No Yes
Change of directors - where this doesn’t affect compliance history, solvency or guarantees Yes No
Change of directors - where this impacts on solvency for comprehensive guarantees No Yes
Change of key personnel responsible for customs functions (AEO(C) only) No Yes
Change in the guarantee used as security for a deferment account - triggers the need for a comprehensive guarantee authorisation No Yes
Changes in volume and value which do not trigger economic tests Yes No
Change of software supplier No Yes
Changes to software to meet mandatory requirements/control issues Yes No
CFSP, change of representation status No Yes

Additional Information

The information the authorisation holder needs to give to upgrade SDP authorisations to UCC standards if any of the amendments are requested after 1 May 2016, are shown below.

All authorisations will be reassessed by 30 April 2019 and your supervising office will contact you for the extra information if you haven’t requested an amendment before 1 May 2019.

Data item Checks needed
Representative identification Representative’s name and address - mandatory
Contact person responsible for the application Representative’s EORI number
Person in charge of the applicant company or exercising control over its management Name and address of the person responsible for customs matters

Contact details of the person responsible for the application

Contact details of the person in charge of the applicant company or exercising control over its management
Place Details of place at which the form was signed or authenticated
Where will the goods be held prior to release to a customs procedure? Location of the goods

Ensure any necessary premises approvals are held
Number of operations Volume and frequency of goods to be entered to SDP in a 1-month period
Access to data Confirm how customs will access the economic operators records to validate customs declarations accuracy and completeness
Additional information Ensure the applicant provides copies of procedure and software system manual for testing
Member state which has issued the authorisation Enter the EU code or name and address of the supervising office
Centralised Clearance Authorisation - SASP Confirm the applicant identifies the customs office where the goods will be available for control
Deadline for submitting the particulars of a complete customs declaration Enter the deadline for submitting the particulars of a complete customs declaration.
Guarantee Check the procedures the goods will be released to

Is a guarantee required for potential debts?

Confirm whether the applicant intends to use a comprehensive or individual guarantee

Is a guarantee needed for actual debt payments by deferment only?

If deferment is not being used to pay actual debts, is the applicant aware of the revised timescales for the supplementary declarations?

Confirm whether any necessary guarantees have been provided/applied for

The new application for CFSP SDP from 1 May 2016 will include all the extra information listed above.

Help and support

Phone the Imports and Exports helpline to get support if you’re a trader.

For specific queries about your CFSP declarations and submissions, or if your supplementary declarations will be late, email the HMRC CFSP National Assurance Team: cfsp_cope@hmrc.gsi.gov.uk

You can also contact them at:

HMRC
CFSP National Assurance Team (CNAT)
Peter Bennett House
Redvers Close
Leeds
LS16 6RQ

Fax number: 0113 389 4490

Large Business Service (LBS) traders should contact their client relationship manager with application queries.

Other businesses should send CFSP applications to:

CFSP and SASP
HMRC Authorisations and Returns Team
Peter Bennett House
Redvers Close
Leeds
LS16 6RQ

If you have any queries about duty deferment you can phone the HMRC Central Deferment Office on 01702 367 425.

Customs civil penalties apply to breaches in the rules and regulations in customs procedures. You may receive a warning letter or have to pay fines.

Customs civil evasion penalties may be imposed when it can be established that you have deliberately evaded the payment of a duty or import VAT.

HMRC can also seize goods if you evade paying the correct duty or import VAT, and you may face prosecution.

Find out more on how customs penalty schemes work in the guide on customs seizures and penalties.

If you have a complaint or suggestion, you should try to resolve it with your local customs office first. You have the right to a formal departmental review by HMRC. You may also have the right to ask for a hearing at a Tax and Duties Tribunal, based in London, Manchester and Edinburgh.

If the issue isn’t resolved to your satisfaction, you can contact the independent Adjudicator’s Office.