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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Entry in the Declarant's Records (EIDR) preceded by NCTS

CT full procedures are to be used where third country goods have been placed under the CT procedures in another EU Member State or EFTA country and have arrived at the UK border. These movements are controlled via the National Computerised Transit System (NCTS). Certain controlled goods moving under full CT are excluded from the EIDR procedures. See CFSP10000 for further information.

CFSP traders who end full CT movements at their premises inland must be connected to the NCTS and must be approved as an Authorised Consignee. They must use a designated office of destination and inform customs via the NCTS as soon as the goods arrive at their premises.

If the goods are to be entered using CFSP EIDR, the CT movement should continue through to the premises of the Authorised Consignee. It should not be ended at the UK border.

Where goods under full CT arrive at a UK inventory linked location, traders are required to submit a C21 electronically to CHIEF to obtain clearance of the goods from the port inventory system.

CPC 06 11 001 must be quoted on the C21.

If the goods arrive under full CT at a non-inventory linked location then traders will need to submit a Form C130 (or other locally accepted removal note) to gain release of the goods.

Traders should verify the requirements at each air/port through which their goods are travelling, as there may be local variances to the above procedures.

Any goods that are travelling under customs seal must be presented, together with the Transit Accompanying Document (TAD) at the premises of the Authorised Consignee with the seal intact. Unauthorised traders are not allowed to break the seals themselves.

Where broken seals, shortages, overages, substitutions or any other irregularities are discovered, the authorised consignee must inform the Office of Destination named on the CT declaration immediately via the NCTS.

See the Commission Transit Manual for full details.