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HMRC internal manual

Customs Authorisation and Approval

HM Revenue & Customs
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Overview of customs regimes and procedures requiring prior authorisation or approval: Entry in Declarants Records (EIDR) Imports

This section only covers import procedures.  For export procedures please refer to section CAA03330 Customs Supervised Exports (CSE), including Designated Export Places (DEPs).

Economic operators may be authorised to lodge a customs declaration in the form of an entry in their commercial records (as defined in the data sets contained within Annex B DA).  The contents of the declaration must be available for customs to inspect at the time it is made.  This procedure was referred to as Local Clearance Procedure under the Community Customs Code (EU Reg. 2913/92).

Entry in Declarants Records (EIDR) allows economic operators to release goods to a customs procedure using a simplified data set via an entry in their electronic commercial records.  The entry must be sufficient to fully identify the goods and the procedure to which they are being entered.

A supplementary declaration may be required at a later date providing the full fiscal and statistical information.  The supplementary declaration is used to account for any duties and other charges payable on the goods.

EIDR may be used to enter goods to:

·        Free circulation

·        Storage (customs warehousing)

·        Processing

·        Specific Use

·        Export or re-export

EIDR may not be used to enter goods to:

·        Temporary Storage

·        Low value imports

·        Onward Supply Relief

·        Transit

·        Other special procedures where an INF form is required

The following benefits are available to economic operators authorised for EIDR:

·        The ability to enter goods to a customs procedure without providing a full customs declaration at the point of release (using a C21 to release the goods off the (air) port inventory)

·        The ability to manage cash-flow by providing the fiscal data at a later date

·        The ability to move goods between certain customs procedures via an entry in the records without the need to provide a supplementary declaration to Customs

·        The ability to enter goods to a customs procedure without the need to notify customs in advance of their release for certain types of goods.  This facilitation is only available to AEOC holders where the nature & flow of the goods requires immediate clearance and where the customs authorities have all the information necessary to control the risk.



The introduction of the Code has resulted in the following changes for EIDR:

·        Businesses must provide direct electronic access to Customs to their EIDR records to enable controls to be undertaken.  This may be through access to the records at the businesses premises on request. 

·        The ability to enter goods to a customs warehouse using EIDR without providing a supplementary declaration for those goods

·        The notification waiver for the release of goods to a customs procedure is restricted to AEOC holders

·        Where a notification waiver is granted, businesses must ensure that the temporary storage operator is provided with sufficient information to discharge the temporary storage

·        Non-AEOC businesses will be required to submit a notification prior to the release of the goods to a customs procedure

·        The exclusion of certain goods and procedures from declaration and release via EIDR

·        The ability to move goods between special procedures in certain circumstances without submitting a customs declaration to CHIEF

·        The use of EIDR requires the provision of a guarantee depending on the customs procedure to which the goods are declared (for example, special procedures) and the method of payment used for actual debts (for example, free circulation).