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HMRC internal manual

Customs Freight Simplified Procedures

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HM Revenue & Customs
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Introduction to Customs Freight Simplified Procedures (CFSP): legislation

The legal basis for CFSP is the Union Customs Code (UCC) EU Regulation 952/2013 the COMMISSION DELEGATED REGULATION (EU) 2015/2446 and the Commission implementing Regulation (EU) 2015/2447

Article 166 and 182 of the UCC makes provision for EU Member States to authorise applicants to use Simplified Procedures under certain conditions.

EIDR options for import

Legal Act Article Explanation/ Usage
     
Code A.182(1) Provision to authorise the use of EIDR
  A.182(2) Goods are deemed to be released to the procedure upon completion of the entry in the declarant’s records
Code    
  A.167 For goods released using SDP or EIDR, authorisation holders may be required to submit a supplementary declaration  
  Code A.182(3) Notification of presentation waiver is restricted to AEOC along with three other qualifying criteria
  Empowerment to set Delegated Acts (DA), the DA provisions set out:    
  Code A.183 The conditions for granting the EIDR authorisation
  Empowerment to set Implementing Acts (IA), IA provisions set out:    
  Code A.184 Procedural rules on the operation of EIDR
  DA A.146  
A.147 Time-limits for submitting supplementary declarations
Time limit for providing supporting documents      
  DA A.150(2) Goods may only be entered to the customs procedures specified in this article, excluded reliefs listed here too.
       
  DA    
  A.179(1)
  A supplementary declaration may complete or replace a simplified declaration or EIDR (167(4) Code)
       
  IA A.226 Customs authorities must have a control plans in place for each EIDR operator
  IA A.226 Appropriate system for the movement of goods between customs procedures and regimes
  IA A.227 Obligations for the operation of EIDR
  IA A.227(1)d Management of P&R goods
  IA A.228 Process for releasing goods to a customs procedure using EIDR
  IA A.229 Effective management of tariff quotas
  IA A.219 Relationship between simplified and supplementary declarations
  Code    

Code

IA

  A.6

A.15

A.226

  Fast Parcel operators will provide an Anti-smuggling net
  Code

Code

DA

DA A.6

A.15

A.146

A.147 Declaration/ Duty management systems will be in place for the completion of customs declarations
  Code
IA A.182
A.227 Notifications (and waivers) for the presentation of goods

Code                 A201              Release to Free circulation

                                                Release to CSDR (Community System of Duty Reliefs) 1186/2009

                                                with approval (where appropriate)

Code                 A203              Release to Returned Goods Relief

IA                     A246              Returned goods -Information required

DA                    A158              Good considered to be in the state in which they were exported

 

Code                 A211              Authorisation to declare goods to a special procedure:

                                                 Inward Processing,

                                                 Outward processing,

                                                 Temporary admission,

                                                 End Use,

                                                 Customs warehousing.

 

DA A.150(6) EIDR may not be used to enter goods Special procedures involving INF forms
     

 

DA A.150(1) AEO criteria from Art 39 Code for obtaining authorisation to use EIDR
     
DA    
  A.183

A.167(2)

A.167(3) Waiver from the obligation to submit a supplementary declaration for movements between special procedures

   DA                 A 174              Time for the discharge of a special procedure

   IA                  A 257              Discharge of a special procedure

   DA                 A 178              Records for special procedures

 

Code                  A148              Authorisation for the operation of Temporary Storage facilities

Code                  A149              End of temporary storage

Code                  A150              Choice of a Customs procedure after Temporary Storage

Code                  A158              Declaration of goods to a customs procedure  

 

SDP options for import

 

Legal Act Article Explanation/ Usage
     
Code A.166(2) Regular users of SDP must be authorised
Code    
  A.167 For goods released using SDP or EIDR, authorisation holders may be required to submit a supplementary declaration  
       
  Empowerment to set Delegated Acts (DA), the DA provisions set out:    
  Code A.168 Conditions for granting the SDP authorisation

The time limits for submitting supplementary declarations

Time limit for supporting documents to be obtained

Circumstances for the waiver of the supplementary declaration      
  Empowerment to set Implementing Acts (IA), IA provisions set out:    
  Code A.169 Procedures for the lodging of the simplified and supplementary declarations
       
  DA A.145 Criteria for obtaining authorisation to use SDP
  DA A.146 Time-limits for submitting supplementary declarations
  DA A.147 Time limits for obtaining supporting documentation
  DA A.183  

A167(2)3

  Waiver from the obligation to submit a supplementary declaration for movements between special procedures    
  IA A.217 Management of Tariff Quotas with SDP
  IA A.218 Provision of supporting documents to customs
  IA A.167(4) Relationship between the simplified and supplementary declarations
  DA A145(1)d Management of P&R goods
       
  Code    

Code

DA

DA A.6

A.15

A.146

A.147

  Declaration/ Duty management systems will be in place for the completion of customs declarations

  DA                 A155              Authorisation for the drawing up of Banana weighing certificates

  IA                  A 244              Banana weighing certificates

 

Code                 A201              Release to Free circulation

                                                Release to CSDR (Community System of Duty Reliefs) Council                                                       

                                                Regulation 1186/2009 with approval (where appropriate)

Code                 A203              Release to Returned Goods Relief

IA                     A246              Returned goods -Information required

DA                    A158              Good considered to be in the state in which they were exported

 

Code                 A211              Authorisation to declare goods to a special procedure:

                                                 Inward Processing,

                                                 Outward processing,

                                                 Temporary admission,

                                                 End Use,

                                                 Customs warehousing.

 

DA A.150(6) EIDR may not be used to enter goods Special procedures involving INF forms
     

 

DA A.150(1) AEO criteria from Art 39 Code for obtaining authorisation to use EIDR
     
DA    
  A.183

A.167(2)

A.167(3) Waiver from the obligation to submit a supplementary declaration for movements between special procedures

   DA                 A 174              Time for the discharge of a special procedure

   IA                  A 257              Discharge of a special procedure

   DA                 A 178              Records for special procedures

 

Code                  A148              Authorisation for the operation of Temporary Storage facilities

Code                  A149              End of temporary storage

Code                  A150              Choice of a Customs procedure after Temporary Storage

Code                  A158              Declaration of goods to a customs procedure  

 

 

OSR regulations

  • Article 143 of Directive 2006/112/EC (the Principal VAT Directive)
  • Section 47 of the VAT Act 1994
  • Regulation 123 of the VAT Regulations 1995
  • Regulation 134 of the VAT Regulations 1995

 

 

Other Legislation for Centralised Clearance, Self-assessment, Returned Goods Relief and any eligible CSDR reliefs

  • Article 179 Council Regulation 952/2013, authority to operate Centralised Clearance
  • Article 149 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Centralised Clearance (former SASP)
  • Article 185 Council Regulation 952/2013, authority to operate Self- Assessment
  • Article 151 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Self-Assessment
  • Returned goods Relief Article 203 Council Regulation 952/2013, Article 158 Commission Delegated Regulation 2015/2446,
  • Council Regulation 1186/2009 for the Community System of Duty Reliefs (authorisation by NIRU may be required for certain reliefs)

 

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Simplified Declaration Procedure (goods entered to a Special Procedure including CW & Freezone) under:

  • Article 166 Council Regulation 952/2013, authority to operate Simplified Declaration Procedure
  • Article 163 Council Regulation 952/2013, authority to retain supporting documentation
  • Article 145 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Simplified Declaration Procedure
  • Article 211 Council Regulation 952/2013, an authorisation is required for Special Procedures -  Inward Processing, Outward Processing Relief, Temporary Admission, Customs Warehousing or End-use
  • Article 214 Council Regulation 952/2013, records Special procedure
  • Article 178 Commission Delegated Regulation 2015/2446, records for Special procedures
  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Article 89 Council Regulation 952/2013, the requirement for a guarantee in respect of Special Procedures
  • Article 167 Council Regulation 952/2013, the requirement to submit a supplementary declaration except in the case of Customs Warehouse.

 

Removal from Special Procedures using Simplified Declaration Procedure

 

  • Article 166 Council Regulation 952/2013, authority to operate Simplified Declaration Procedure
  • Article 163 Council Regulation 952/2013, authority to retain supporting documentation
  • Article 145 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Simplified Declaration Procedure
  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Articles 144 – 149 Council Regulation 952/2013, temporary storage of goods

 

  • Article 211 Council Regulation 952/2013, an authorisation is required for Special Procedures -  Inward Processing, Outward Processing Relief, Temporary Admission, Customs Warehousing or End-use
  • Article 214 Council Regulation 952/2013, records Special procedure
  • Article 178 Commission Delegated Regulation 2015/2446, records for Special procedures
  • Article 215 Commission Regulation 952/2013, discharge for Special procedures
  • Article 215 Commission Regulation 952/2013, discharge for Special procedures
  • Article 201 Council Regulation 952/2013, release for Free Circulation
  • Article 167 Council Regulation 952/2013, the requirement to submit a supplementary declaration.

 

 

Entry to Banana Weighers Procedure using simplified Declaration Procedure

  • Article 166 Council Regulation 952/2013, authority to operate Simplified Declaration Procedure
  • Article 163 Council Regulation 952/2013, authority to retain supporting documentation
  • Article 145 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Simplified Declaration Procedure
  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Article 201 Council Regulation 952/2013, release for Free Circulation
  • Article 155 Commission Delegated Regulation 2015/2446, authority to grant authorisation for the drawing up of Banana Weighing Certificates
  • Article 167 Council Regulation 952/2013, the simplified declaration process is deemed complete when the certificate is submitted, as supplementary declaration is not required.

 

Entry to Onward Supply Relief from Customs Warehouse using Simplified Declaration Procedure

  • Article 166 Council Regulation 952/2013, authority to operate Simplified Declaration Procedure
  • Article 163 Council Regulation 952/2013, authority to retain supporting documentation
  • Article 145 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Simplified Declaration Procedure
  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Article 167 Council Regulation 952/2013, supplementary declaration is not required where all information is provided on the simplified Declaration. ( the Simplified Declaration is to be a submitted as an SDI)
  • Article 143 of Directive 2006/112/EC (the Principal VAT Directive)
  • Section 47 of the VAT Act 1994
  • Regulation 123 of the VAT Regulations 1995
  • Regulation 134 of the VAT Regulations 1995
  • A notification by email to NIRU is required prior to release of the goods to fulfil VAT Regulation requirements.
  • Article 211 Council Regulation 952/2013, an authorisation is required for Special Procedures -  Inward Processing, Outward Processing Relief, Temporary Admission, Customs Warehousing or End-use
  • Article 214 Council Regulation 952/2013, records Special procedure
  • Article 178 Commission Delegated Regulation 2015/2446, records for Special procedures

 

 

 

 

 

 

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Entry in the Declarants Records (goods entered to a Special Procedure including CW & Freezone under:

 

  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Articles 144 – 149 Council Regulation 952/2013, temporary storage of goods
  • Article 182 Council Regulation 952/2013, authority to operate Entry in the Declarant’s Records
  •  Article 150 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Entry in the Declarant’s Records

 

  • Article 211 Council Regulation 952/2013, an authorisation is required for Special Procedures -  Inward Processing, Outward Processing Relief, Temporary Admission, Customs Warehousing or End-use
  • Article 214 Council Regulation 952/2013, records Special procedure
  • Article 178 Commission Delegated Regulation 2015/2446, records for Special procedures
  •  Article150 Commission Delegated Regulation 2015/2446, eligible EIDR goods
  • Article 89 Council Regulation 952/2013, the requirement for a guarantee in respect of Special Procedures
  • Article 167 Council Regulation 952/2013, the requirement to submit a supplementary declaration except in the case of Customs Warehouse.

 

 

 

 

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Removal from Special Procedures using Entry In the Declarant’s Records

 

  • Article 158 Council Regulation 952/2013, obligation to assign goods to a Customs approved treatment or use
  • Articles 144 – 149 Council Regulation 952/2013, temporary storage of goods
  • Article 182 Council Regulation 952/2013, authority to operate Entry in the Declarant’s Records
  •  Article 150 Commission Delegated Regulation 2015/2446, authority to grant authorisation for Entry in the Declarant’s Records

 

  • Article 211 Council Regulation 952/2013, an authorisation is required for Special Procedures -  Inward Processing, Outward Processing Relief, Temporary Admission, Customs Warehousing or End-use
  • Article 214 Council Regulation 952/2013, records Special procedure
  • Article 178 Commission Delegated Regulation 2015/2446, records for Special procedures
  • Article 215 Commission Regulation 952/2013, discharge for Special procedures
  • Article150 Commission Delegated Regulation 2015/2446, eligible EIDR goods
  • Article 215 Commission Regulation 952/2013, discharge for Special procedures
  • Article 201 Council Regulation 952/2013, release for Free Circulation
  • Article 167 Council Regulation 952/2013, the requirement to submit a supplementary declaration.

 

 

 

 

 

 

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