Entry in the Declarant's Records
Information about the Entry in the Declarant's Records (EIDR).
Entry in the Declarant’s Records (EIDR) allows those authorised, to release goods either at the frontier or inland by making an initial entry in their commercial records.
The entry in records is followed by a Supplementary Declaration (SD) unless a waiver applies. Procedure Codes (PCs) and Additional Procedure Codes (APCs) from the Customs Declaration Service (CDS) Declaration Instructions for Imports collection should be declared in the EIDR record and on the corresponding SDs. The same PC and APC should be declared in the EIDR record and on the SDs.
Read Supplementary Declarations for more information on SDs.
Read Supplementary Declaration waivers for more information on SD waivers.
The uses of EIDR include:
- importing goods to a Customs procedure at the frontier
- removing goods from a Customs Warehouse or Temporary Storage (TS) facility (Authorised Consignee Temporary Storage (ACTS) and external temporary storage facility (ETSF)) to another Customs procedure
- transfers or movements between Special Procedures
- discharge of Inward Processing (IP) to free circulation
- importing goods into a Freeport
- removing goods from a Freeport
HMRC may require traders, as noted in their authorisation, to provide a Notice of Presentation (NOP).
In Great Britain, a C21i EIDR NOP is only required where EIDR at the frontier is used at an inventory linked location or where goods are removed from Temporary Storage at an inventory linked ETSF using EIDR. The C21i EIDR NOP acts as the NOP and as a release note.
Read Series 7xx: Movements and Transfers for further information on C21i NOP J&K, PC/APC 000773N.
NOPs are not required where EIDR is used to move goods between Customs procedures or to discharge IP.
In Northern Ireland, a waiver is currently in place, meaning NOPs are not required where EIDR is used to move goods between Customs procedures or to discharge IP. NOPs may be introduced for these scenarios and may be required in instances where EIDR at the frontier is used or where goods are removed from a TS at an ETSF using EIDR (this will be outlined in the authorisation).
The EIDR records must include specific data. Read Making an import declaration in your records for information on EIDR record requirements.
The supervising officer will confirm at the application stage and in the authorisation, what constitutes the EIDR records, for example, where within the business’s records and systems the required EIDR information will be held and made available to HMRC on request, for example, a ’named’ Commercial system, ‘named’ Duty Management System (DMS), ‘named’ Excel spreadsheet, or systems report. Any changes must be notified to the supervising office. The information which forms the EIDR may be held across several records and systems so it is important that this is recorded correctly.
For all uses of EIDR at the frontier or inland, the trader must enter the details of the goods into their EIDR records. This entry into the records is the initial declaration and establishes the base date for the submission of the SD (where one is required) and may (depending upon the Customs procedure the goods are being entered to) also create the tax point. It is the date and time of the entry in the records which determines any duty rates, application of anti-dumping duty (ADD), preferential duty rates, rates of exchange, and countervailing charges that will apply to the goods.
The entry made in the EIDR records should also establish an audit trail to:
- any information held within the commercial records relating to their storage or processing (if applicable)
- the stock records
- any information relating to the processing or handling of the goods
- any incidents or occurrences (breakages or thefts)
- the release or removal of the goods (picking information, delivery notes, sales or invoices)
- any notifications provided to Customs
- any declarations made to Customs (C21i EIDR NOP’s if EIDR used to enter goods to the procedure, Simplified Frontier Declarations (SFD) if SDP was used previous to EIDR and SDs)
Where EIDR is used to remove goods from one Customs procedure to another, the EIDR records combined with any stock or commercial records should enable Customs to monitor the goods from initial receipt, through storage and processing (if applicable) to their eventual removal and the SD.
It is helpful if the Declaration Unique Consignment Reference (DUCR) is also quoted on supporting documentation and stock and commercial records. This will help provide a clear and full audit trail for the goods.
The EIDR record must be updated prior to the release of the goods. Amendment of the EIDR record is only permitted with written permission from the supervising office.
SDs must be sent and accepted by the tenth calendar day of the month following the month that the EIDR was made. There are certain circumstances in which an SD waiver is applicable with EIDR.
Aggregation of SDs may be used with EIDR. Read Aggregation for more information.
SCDP authorisation holders may maintain their own EIDR records or can contract out the maintenance of their EIDR records to a third party, but this must be approved by the supervising office at the point of authorisation.
The maintenance of these records by a third party does not transfer any legal liability or responsibility from the SCDP authorisation holder to the third party. This means that any failure to comply with the conditions of their authorisation regarding the maintenance of these records will result in action being taken against the SCDP authorisation holder, not their third-party representative. The SCDP authorisation holder should carry out management checks on the third party to ensure the accuracy of the records being maintained on their behalf.
Read Freeports for specific information on Freeports.
Use of this procedure is subject to a Freeport business authorisation being issued by HMRC to operate in a Freeport Customs Site in Great Britain. The Freeport Customs Special Procedure authorisation should include the provision to use EIDR.
The goods must be entered to an approved Freeport business premises located within the Freeport Customs Site, declared in DE 2/7 (Identification of Warehouse) of the declaration, in order to suspend the import duties and other charges.
EIDR cannot be used to declare controlled goods into a Freeport. Read Controlled goods for more information.
Goods specified in Notices made under the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 must not be entered into the Freeport procedure.
Read Customs declaration completion requirements for Great Britain for the PC and APCs for use with Freeports.
An SD is not required where SCDP is used in respect of an EIDR declaration into the Freeport.
If using EIDR entry into a Freeport to place goods into Freeport, then EIDR may only be used to facilitate removals from the Freeport where the Freeport business stock records and EIDR record are updated by real time data processing.
At Inventory Linked Locations
A C21i EIDR NOP must be completed for goods to be cleared through the inventory system.
The date of the entry in record (tax point and base date) should be the date the goods physically arrived in the country and the same date as the acceptance date of the C21i EIDR NOP.
At Non-Inventory Linked Locations
Traders may need to use Goods Vehicle Movement Service (GVMS) to move goods through some non-inventory linked locations. Read List of ports using the Goods Vehicle Movement Service for more information. The tax point and base date recorded in the EIDR should be the date the goods physically arrived in the country.
SCDP authorisation holders who are authorised to use EIDR entry into a Freeport must provide their haulier with their EORI number as this is required for the goods movement reference. Read Check how to move goods through ports that use the Goods Vehicle Movement Service for further information.
EIDR can be used to import goods at the frontier to a Customs procedure.
EIDR at the frontier cannot be used to declare controlled goods. Read Controlled goods for more information.
Where EIDR at frontier is used to enter goods to a Special Procedure, the Special Procedure authorisation should include the provision to use EIDR.
For goods entering the UK, SDs must be sent and accepted by the tenth calendar day of the month following the month that the EIDR was made.
Read Making an import declaration in your records for further information.
If using EIDR Imports at Frontier (at a frontier location or Temporary storage facility) to place goods into Customs Warehousing, then EIDR may only be used to facilitate removals from Customs Warehousing where the Customs Warehouse stock records and EIDR record are updated by real time data processing.
At Inventory Linked Locations
A C21i EIDR NOPs must be completed for goods to be cleared through the inventory system.
The tax point and base date recorded in the EIDR and on the corresponding SDs should be the date the goods physically arrived in the country and the same date as the acceptance date of the C21i EIDR NOPs.
SCDP authorisation holders who are authorised to use EIDR imports at frontier must provide their haulier with their EORI number as this is required for the goods movement reference. Read Check how to move goods through ports that use the Goods Vehicle Movement Service for further information.
EIDR can be used to remove goods from a Customs Warehouse.
Read the Customs Warehousing handbook for specific information on customs warehousing.
To operate EIDR removals from Customs warehousing, specific criteria and conditions will have to be met. The Customs warehouse authorisation should include the provision to use EIDR for removals.
Any EIDR authorisation regarding declarations removing goods from a private warehouse may only be granted to the warehouse-keeper or to an Authorised Direct Representation (DR) to ensure that only one party is ‘the person in whose name the declaration is made’. Indirect Representatives may act for clients who use a public Customs warehouse.
Where a trader is authorised for SCDP using the EIDR procedure, EIDR may only be used to place goods into and to remove them from the Customs warehouse, if the Customs warehouse stock records and the EIDR records are maintained by real-time processing.
EIDR records
The release of the goods from a Customs warehouse is effected by making an entry in record followed by an SD, where one is required.
To allow for a full audit trail of the removal to be established, details of the goods and the warehousing stock record references must be entered in the EIDR records. Where applicable, it should also be possible for the entry in the EIDR records and subsequent SD to be cross-referenced to the ‘request to remove goods’.
The date of entry in the record establishes the date for the submission of the SD and the tax point (as applicable). For EIDR removals from Customs warehouse, the exact point within the trader’s system that the tax point date and time is created and recorded is agreed at the application stage and detailed in the authorisation approval notification, for example ‘the dated and timed confirmation of pick’.
In instances where the EIDR records and the warehousing stock records are combined (usually where a DMS is being used), the joint records must satisfy the full requirements of both the Customs warehousing legislation and the SCDP EIDR conditions of authorisation.
Read the Customs Warehousing handbook for more information on the Customs warehousing requirements.
Customs warehouse and EIDR record keeping timescales
Unless the Customs warehouse keeper is authorised to use a DMS in support of the commercial system to form both the stock records and the EIDR record, then the EIDR record as well as the stock record information must be fully updated by real-time processing, so that at any point in time the Customs warehouse stock records are able to accurately show the current stock of goods under the Customs warehouse procedure and the EIDR record fully updated to show the goods entered to a procedure.
Exceptionally, if it is agreed in the Customs warehouse authorisation that the warehouse keeper can use a DMS in support of the commercial system to form the stock records and the EIDR record, then they must be fully updated:
- as soon as the information becomes available
- no later than before midnight of the following warehouse operation day
This includes weekends and public holidays if they are warehouse operation days.
Supplementary Declaration Submission Timescales For EIDR
Where the records are updated in real time or where a DMS system is in operation, the update of which is not reliant in the creation or submission of the SD, then the normal SD timescale will apply (for example, the SD must be submitted no later than the tenth calendar day of the month following the month in which the entry in declarants record was made).
Where a DMS is in operation and the Customs stock records and EIDR record cannot be regarded as fully updated until the SD is created and submitted, then the normal SD timescale will not apply and instead the SD must be created and submitted immediately after the update of the stock and EIDR records.
Parties involved and location of records
If the Custom Warehousing and EIDR records are held in separate locations or where a SCDP EIDR authorised depositor uses a public warehouse, the Customs warehousing stock records must show the name of the EIDR trader and the date of entry in the EIDR records (for receipts where goods are entered into warehouse following EIDR import at frontier or EIDR removals from TS) and removals as well as any other relevant Customs declaration details. Warehouse-keepers who operate Customs warehousing or EIDR facilities in several locations may wish to centralise the EIDR and warehousing stock records in one place. Centralisation of the Customs warehouse stock record is only allowed if it is a multi-sited Type R or U warehouse. Otherwise, the Customs warehouse stock record should be maintained at each set of premises where each site holds a separate approval number.
Public Warehouses
The SCDP authorisation holder should hold confirmation from the warehouse-keeper confirming EIDR is indicated in the Customs warehousing authorisation.
The SCDP authorisation holder should notify the warehouse-keeper of all details of entries in the EIDR records when requesting the removal of the goods from the warehouse. The written procedures held by the SCDP authorisation holder should outline the procedures that will be used to provide these notifications.
Permission to release notification where the warehouse-keeper is not the holder of the SCDP EIDR authorisation.
Where the warehouse-keeper is not the holder of the SCDP EIDR authorisation, the warehouse-keeper must hold a ‘permission to release notification’.
The ‘permission to release notification’ is a condition of authorisation and is a declaration by the owner or depositor of the goods or holder of the SCDP EIDR authorisation stating that all customs formalities will be adhered to. The ‘notification’ should also include:
- physical location of the goods (if the EIDR authorisation holder is involved in the removal of goods from more than one set of premises)
- date and time of entry into the EIDR record (tax point)
- stock rotation number and commercial reference
- PC and APC
- details of the SCDP authorisation under which they are to be declared
- full details of the goods (quantity, weight, description, Commodity Code, value)
- the date and time the removal is to occur
- any requirements for a prior notification of removal (as noted in the SCDP authorisation), to be made to the Customs authorities
- DUCR
- details of any supporting documents
The warehouse-keeper should then cross-refer this ‘request’ to the warehouse’s stock records. For a public warehouse-keeper this ‘notification’ and its declaration of intent, discharges the warehouse-keeper’s liability for the customs debt. If the warehouse-keeper is not in possession of the above ‘permission to release notification’ before allowing the release of the goods then, under the terms of their warehousing authorisation, they will remain jointly and severally liable with the depositor for any Customs debt arising from the release of the goods.
EIDR can be used to remove goods from a Freeport.
Read Freeports for specific information on Freeports.
Businesses declaring goods from the Freeport customs special procedure to another customs procedure can use EIDR if they are authorised to do so. The party removing the goods does not necessarily need to be an authorised Freeport business, but would need to be authorised for SCDP.
To operate EIDR removals from a Freeport, specific criteria and conditions will have to be met. Additionally, the Freeport authorisation, if held, must be amended to incorporate EIDR removals.
EIDR records
The Freeport customs special procedure authorisation should include the provision to use EIDR for removals.
The release of the goods from the Freeport special procedure is effected by making an entry in records followed by an SD, where one is required.
The SCDP authorisation holder (or their representative) must enter the details of the goods in the EIDR records and include details of the Freeport customs special procedure authorisation stock record references to allow a full audit trail of the removal to be established. Where applicable, it should also be possible for the entry in the EIDR records and subsequent SD to be cross-referenced to the ‘request to remove goods’.
For EIDR removals from a Freeport, the exact point within the trader’s system that the tax point date and time is created and recorded to enable that date to be shown as the acceptance date and taxpoint on the SD, is agreed and detailed in the authorisation approval notification.
In instances where the EIDR records and the Freeport stock records are combined (usually where a DMS is being used), the joint records must satisfy the full requirements of both the Freeport legislation and the SCDP EIDR conditions of authorisation.
Freeport special procedure and EIDR Record keeping timescales
Unless the authorised Freeport business is permitted to use a DMS in support of the commercial system to form the both the stock records and the EIDR record, then the EIDR record as well as the stock record information must be fully updated by real-time processing, so that at any point in time the authorised Freeport business is able to accurately show the current stock of goods held under the Freeport procedure and the EIDR record fully updated to show the goods which have been entered to a procedure.
Exceptionally, if it is agreed in the Freeport special procedure authorisation that the business can use a DMS in support of the commercial system to form the stock records and the EIDR record, then they must be fully updated:
- as soon as the information becomes available
- no later than before midnight of the following freeport operation day
This includes weekends and public holidays if they are operational days.
Supplementary Declaration completion requirements
Read Supplementary Declarations for more information on SDs.
Read Tariff Volume 3 GB supplement Customs declaration completion requirements for Great Britain for specific details of the CDS SD completion requirements for EIDR removals from a Freeport.
The date of entry in the record establishes the date for the submission of the SD and the tax point (as applicable). For EIDR removals from freeport, the exact point within the trader’s system that the tax point date and time is created and recorded is agreed at the application stage and detailed in the authorisation approval notification, for example, ‘the dated and timed confirmation of pick’.
Supplementary Declaration submission timescales
Where the records are updated in real time or where an DMS system is in operation, and the update of which is not reliant on the creation or submission on the SD, then the normal SD timescale will apply (the tenth calendar day of the month following the month in which the entry in declarants record was made).
Where a DMS is in operation and the Freeport business’s stock records and EIDR record cannot be regarded as fully updated until the SD is created and submitted then the normal SD timescale will not apply and instead the SD must be created and submitted immediately after the update of the stock and EIDR records.
Parties involved and location of records
If the Freeport and EIDR records are held in separate locations, the Freeport business’s stock records must show the name of the EIDR authorisation holder and the date of entry in the EIDR records as well as any other relevant Customs declaration details. A Freeport business who operates Freeport and EIDR facilities in several locations may wish to centralise the EIDR and Freeport stock records in one place. The Freeport operator must also keep stock records, and the Freeport business has to must notify the Freeport operator regarding receipts and removals.
Permission to release notification from the Freeport business to the Customs Site operator
The SCDP authorised trader and Freeport business should notify the Freeport operator of all details of entries in the EIDR records for removal of the goods from the Freeport. The written procedures held by the SCDP applicant or authorisation holder should outline the procedures that will be used to provide these notifications.
This ‘permission to release notification’ is a condition of authorisation and is a declaration by the Freeport business or owner of the goods, stating that all customs formalities will be adhered to, the EIDR record has been updated and that the goods are being released under the terms of their SCDP authorisation. The ‘notification’ should also include:
- physical location of the goods
- date and time of entry into the EIDR record
- stock rotation number or commercial reference
- PC and APC
- details of the SCDP authorisation under which they are to be declared
- full details of the goods (quantity, weight, description, Commodity Code (as appropriate) and value)
- the date and time the removal is to occur
- any requirements for a prior notification of removal (as noted in the SCDP authorisation), to be made to the Customs authorities
- DUCR
- details of any supporting document
The Freeport operator should then cross-refer this ‘request’ to the Freeport stock records. This ‘request’ and its declaration of intent discharge the Freeport operator’s liability for the customs debt. If the Freeport operator is not in possession of the above ‘permission to release notification’ before allowing the release of the goods then, under the terms of their Freeport authorisation, they will remain jointly and severally liable with the Freeport business for any Customs debt arising from the release of the goods.
EIDR can be used to discharge IP goods into free circulation.
Read the Inward Processing handbook for more information on IP.
The EIDR discharge of goods from IP is effected by making an entry in record followed by an SD. A full IP authorisation must be held, The IP authorisation should include the provision to use EIDR.
EIDR records
The date of entry in the record establishes the date for the submission of the SD and the tax point (as applicable). An SD, using PC and APC 4051000 or 4051A04 (as appropriate), must be submitted no later than the tenth calendar day of the month following the month in which the date of entry in record (taxpoint or base date) was created.
For EIDR Discharge of IP to free circulation, the exact point within the trader’s system that the tax point date and time is created and recorded is agreed at the application stage and detailed in the authorisation approval notification, for example, dated and timed delivery note for manufactured product, ‘the dated and timed confirmation of pick’.
EIDR can be used for removal from Temporary Admission (TA). This process is only available where a full TA authorisation is held, which includes the use of SCDP EIDR.
EIDR records
When SCDP is used to discharge goods to free circulation, an entry is made in the EIDR records, followed by the SD (unless an SD waiver applies). Read SD waivers for more information.
PC and APC 4053000 must be quoted in the EIDR records and on the SD.
The authorisation holder must make an entry in their EIDR records, to establish the date of discharge from TA to free circulation, or entry to another customs procedure. The entry must be made in accordance with the requirements of the TA authorisation. This entry in the records establishes the base date for the submission of the SD and the tax point for the payment of duties. In addition to the standard SCDP requirements regarding the entry in the EIDR records, the TA authorisation holder must ensure discharge to free circulation is made on the basis of the sales value of the goods.
PC and APC 4053F41 must be quoted on the SD for the discharge of goods:
- imported for exhibition purposes with a view to sale, such as works of art, collectors’ items, and antiques
- goods, which are not newly manufactured, imported with a view to sale at auction
Additional Information (AI) statement code AUC01, followed by the date the goods were sold at auction followed by the hammer price, must be used to declare the date of auction sale (tax point) and the hammer price for revenue calculation purposes.
For auction houses where goods are sold, the TA authorisation holder may delay diverting the goods for up to 30 days after receipt of payment to allow them time to make arrangements with the customer, but the goods may not be released to the buyer until the discharge is made. The discharge is made when details of the goods are entered in the TA authorisation holders ‘stock records’ (these stock records may be combined with the EIDR records if required).
For auction houses only - the tax point and base date for submission of the SD is the date the auction house receives the payment from the buyer. Certain works of art, antiques and collectors’ items are entitled to a reduced valuation at importation that gives an effective VAT rate of 5%. Auction houses who declare works of art, collectors’ items and antiques to TA are able to suspend import VAT and provide security at the reduced rate. Any further supplies subject to VAT must be charged at the full rate.
EIDR can be used for transfers or movements between Special Procedures. This process is only available where a full authorisation is held for the relevant Special Procedure, which includes the use of SCDP EIDR.
For transfers or movements between Special Procedures which meet certain conditions, legislation allows for a waiver of the SD. Read SD waivers for more information.
EIDR records
The date of entry in the record establishes the date for the submission of the SD and the tax point (as applicable). Unless an SD waiver applies, the SD, using the appropriate PC or APC must be submitted no later than the tenth calendar day of the month following the month in which the date of entry in record (taxpoint or base date) was created.
For EIDR for Transfer or Movement of goods between Special Procedures, the exact point within the trader’s system that the tax point date and time is created and recorded is agreed at the application stage and detailed in the authorisation approval notification, for example ‘the dated and timed confirmation of pick’.
EIDR can be used for removals from TS at an ACTS facility or an ETSF.
Authorised Consignee Temporary Storage
ACTS is both an Authorised Consignee and TS facility approved by HMRC where goods ending transit can be held in temporary storage, before being declared to a Customs procedure.
Authorised consignees can store goods at an authorised consignee temporary storage facility (after they have ended a transit movement) for up to 6 days. They can then:
- release the goods into free circulation
- re-export the goods
- put the goods into another customs (non-transit) special procedure
EIDR can be used to remove goods from the ACTS (SDP and Standard Import Declarations may also be used). Each import declaration for the goods needs to be submitted within 6 days of the transit goods entering temporary storage.
An ACTS facility does not require an inventory-linked system (a computerised system connected to a Community System Provider), a C21i EIDR NOP is not therefore required to release the goods. The EIDR record must be updated prior to the release of the goods.
External Temporary Storage Facility
Authorised consignees can store goods at an ETSF (after they have ended a transit movement) for up to 90 days. They can then:
- release the goods into free circulation
- re-export the goods
- put the goods into another customs (non-transit) special procedure
An ETSF requires an inventory-linked system (a computerised system connected to a Community System Provider).
Transit movements can be ended at an ETSF and the goods placed into TS. EIDR can be used to remove goods from the ETSF (SDP and Standard Import Declarations may also be used). Each import declaration for the onward movement of the goods (for example, in free circulation) will need to be submitted within 6 days of the transit goods entering temporary storage.
As ETSFs are inventory linked, a C21i EIDR NOPs will be required to release the goods. The EIDR record must be updated prior to the release of the goods.
EIDR records for Authorised Consignee Temporary Storage and External Temporary Storage Facility
The date of entry in the record establishes the date for the submission of the SD and the tax point (as applicable). For ETSF only, the acceptance date of the C21i NOP should be the same date as the date of entry in the record.
For EIDR removals from Temporary Storage at an ACTS, the exact point within the trader’s system that the tax point date and time is created and recorded is agreed at the application stage and detailed in the authorisation approval notification, for example ‘the dated and timed confirmation of pick’ or ‘creation of despatch note’.
Unless an SD waiver applies, the SD, using the appropriate PC or APC must be submitted no later than the tenth calendar day of the month following the month in which the date of entry in record (taxpoint or base date) was created.