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HMRC internal manual

Customs Freight Simplified Procedures

Introduction to Customs Freight Simplified Procedures (CFSP): policy, system and control objectives

For third country imports the main policy objectives are to:

  • move from transaction checking at the frontier to systems based audit inland
  • gear resources to risk by targeting non-compliant businesses
  • maximise trade facilitation by reducing the burden on compliant businesses whilst maintaining UKBA’s control of import prohibitions and restrictions and its anti-smuggling activity
  • ensure that the correct duties and taxes are declared and paid at the right time and
  • provide procedures to simplify the movement of third country goods into the UK in accordance with EU law.

The main control objectives are:

  • accelerated release/removal of goods not subject to frontier admissibility controls
  • electronic reporting of the fiscal and statistical data
  • gearing departmental resources to control authorised traders in accordance with identified risks
  • prior to authorisation ensure that traders have internal systems which are self-policing and can support system based controls operated post-clearance by HMRC authorising officers
  • to seek partnership agreements with authorised traders as part of the move towards whole trader control and
  • ensure that traders are aware of CFSP accounting requirements.