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.