This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Customs Freight Simplified Procedures

CFSP04100 - Entry in the Declarant’s Records (EIDR) general information

EIDR allows traders to release goods either at the frontier or an inland premises by making an entry in their commercial records followed by a SD at a later date.

These procedures allow traders to release goods from inland Temporary Storage (TS) premises, Customs Warehouses and Special Procedures without necessarily having to obtain approval from Customs on an individual transaction basis.

Whilst individual notifications are a mandatory element of EIDR operations a waiver is available if the authorisation Holder has AEOc and the goods comply with certain criteria, in certain circumstances officers may find it necessary to lift the waiver and request individual notifications of the goods arriving in & being removed from EIDR. Further information may be found on the use and format of these notifications in CFSP04250, CFSP04500 and CFSP04700.