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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Introduction to Customs Freight Simplified Procedures (CFSP): scope of guidance

Our CFSP guidance is numbered CFSP01000 to CFSP24000 and is the main reference material for people in the department. All HM Revenue & Customs formal procedures and work systems are outlined in this guidance which gives managers and staff the department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance is for the use of staff concerned with traders operating or applying to operate CFSP. It outlines the criteria, conditions and procedures for traders to become authorised and provides guidance on the daily control and assurance of traders operating CFSP.

The aim of this guidance is to:

  • outline the procedures available within CFSP and how they operate
  • explain the practical application of the law and regulations
  • provide officers with guidance on the authorisation, assurance and audit based control of CFSP traders.