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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Entry in Declarants Records (EIDR) Imports

This section only covers import procedures.  For export procedures please refer to section CAA04340 Customs Supervised Exports (CSE), including Designated Export Places (DEPs).

Customs Freight Simplified Procedures (CFSP) Local Clearance Procedure (LCP) authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to EIDR until the authorisation is reassessed, at which time the criteria and conditions stipulated in the Code will be required to be fulfilled.  This reassessment must be completed by 1 May 2019.

From 1 May 2016, all operations and procedures related to EIDR (ex-LCP) must be completed under the Code provisions, regardless of whether a Community Customs Code (Reg. No. 2913/92) authorisation is still being used.

The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation and those which only apply to new Code authorisations.

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Provision of a guarantee for the customs procedure to which the goods are released N Y
The ability to enter goods to a customs procedure without providing a full customs declaration at the point of release Y Y
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 Y Y
The ability to manage cash-flow by providing the fiscal data at a later date Y Y
The ability for AEOCs to enter goods to a customs procedure without the need to notify customs in advance of their release for certain types of goods. Y (restricted to AEOC only from 1 May 16) Y (AEOC only)
Use of INF form for processing N N
Entry in records may be used to enter goods to Free circulation Y Y
Entry in records may be used to enter goods to Storage (customs warehousing) without the submission of a supplementary declaration Y Y
Entry in records may be used to enter goods to Processing Y Y
Entry in records may be used to enter goods to Specific Use Y Y
Entry in records may be used to enter goods to Temporary Storage N Ceases 1 May 2016 N
Entry in records may be used to enter goods to Onward Supply Relief N Ceases 1 May 2016 N
Entry in records may be used to enter goods to Transit N Ceases 1 May 2016 N
Entry in records may be used to enter goods to a customs procedure where an INF form is required N Ceases 1 May 2016 N
Entry in records may be used to move goods from one special procedure to another where the authorisations are held by the same economic operator.  This is only allowed where a customs declaration (SFD, full SAD or supplementary declaration) was submitted to enter the goods to the first procedure Y Y
Entry in records may not be used to enter goods to a simplified special procedure authorisation (where the customs declaration is used to apply for the relief) N N
Entry in records may not be used where the customs declaration is to replace the safety and security declaration (ENS) N N

There is one high level criterion change for EIDR:

  • Compliance history in other taxation areas

The specific criteria to be met in this area is detailed in section CAA07070.