Introduction to Customs Freight Simplified Procedures (CFSP): overview of CFSP
CFSP is a two stage electronic declaration method. It offers the trader a variety of procedures which may be operated in isolation or combined to best meet the trader’s needs. The trader may opt to use either the Simplified Declaration Procedure (SDP) (see CFSP03000) or the Entry in the Declarant’s records (EIDR) (see CFSP04000) or both.
In both cases the import declaration is submitted in two stages. The initial message provides Customs with a minimum amount of data which effects release of the goods. This message may be provided either in the format of a Simplified Frontier Declaration (SFD) which is submitted to Customs at the frontier (SDP) or as an entry in the trader’s commercial records (EIDR).
The simplified declaration is then followed by an electronic SAD which contains the full fiscal and statistical data. This Supplementary Declaration (SD) must be submitted before the end of the fourth working day following the ‘end of the reporting period’ in which the acceptance of the simplified declaration occurred (see CFSP06150 for details). CHIEF then calculates the duty and VAT due and payment is collected by duty deferment.