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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) and Temporary Storage (TS)

Allowable forms of handling
Movements of goods within TS
Extensions to the TS period
Removal of goods from Temporary Storage
Physical examinations
Re-exporting goods from TS

CFSP consignments are entitled to take advantage of both the frontier and inland periods of TS. However, irrespective of the means by which the goods arrived at the border the total TS period for all freight is a maximum of 90 days. The TS period commences when the goods are physically arrived, the reported arrival in the EU (Wheels down/ vessel berth)

 The following minimum data should be recorded in the records:

  • date and time of the goods arrival
  • DUCR
  • written description of the goods
  • quantity
  • value
  • invoice number
  • SFD entry number and date (where applicable) or
  • NCTs movement reference number (where applicable)
  • registration number of the vehicle carrying the goods
  • details of any goods that have been detained, prohibited, deemed suspicious, un-manifested or altered in any way.

For consignments of goods subject to phytosanitary/conformity certificates the following details will also be required:

  • Conformity certificate number
  • Phytosanitary certificate number (where applicable)
  • Quarantine release certificate.

Allowable forms of handling

Goods held in TS may only be subject to such forms of handling as are required to ensure their preservation in an unaltered state. These processes must not modify the goods appearance or technical characteristics. Processes such as replacing damaged exterior packaging are allowable but unpacking goods to repackage for sale, ironing, sorting etc are not permissible. If the trader wishes to perform these latter processes then they must first assign the goods to an appropriate customs approved treatment or use, eg IP, Customs Warehousing, etc However it should be noted that a CW authorisation will not be allowed merely to undertake these processes. These activities are not allowed to outweigh the need for storage.

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Movements of goods within TS

The majority of movements of goods within TS would not instigate a new period of 90 days as all TS premises approved within a single CFSP authorisation are deemed to be a single entity. Therefore the removal of goods from one inland TS facility to another under the same CFSP authorisation would not instigate a new period of 90 days. The transfer of the goods would take place within the TS arrangements and as such would not have been entered to a customs procedure.

The movement of the goods between the different premises would be secured by the authorised trader’s ‘Deed of undertaking’ (see CFSP18250 TS Letter) and the transfer of goods would be documented within the TS and commercial records. As there was no entry to a customs procedure, no extension to the time period would be allowable. The goods would only be eligible for the remainder of the original 90-day period.

The details of the transfer should be documented in both the discharging and receiving TS records against the DUCR (see CFSP06200). The original import DUCR should be quoted on the transit document and should be noted in the records of the receiving premises against any new DUCRs assigned to the goods.

For CFSP goods moving between authorisations but remaining in the same TS facility, the goods are transferred purely using the authorised traders’ (discharging and receiving) records. This would not instigate a new 90-day TS period, as there was no change in customs procedure.

Movements between CFSP authorisations for goods held in TS may only occur where both legal entities are authorised for EIDR.

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Removal of goods from Temporary Storage

At the end of the period in TS the trader must enter the goods to a customs procedure by making an entry in the EIDR records. This will create the base date for the submission of the Supplementary Declaration (SDI) and the tax point if the goods are to enter free circulation. What constitutes an EIDR record (eg spreadsheet, commercial system, duty management system) is agreed at the authorisation stage and noted in the authorisation letter (C&E58). The date of the entry in the records establishes the base date for submission of the supplementary declaration (SDI) if the goods are to enter free circulation or a Special Procedure, it also establishes the tax point. See CFSP04700 for further information on EIDR records.

Customs require prior notification from all traders of their intention to release goods from TS to a customs procedure. Such notifications allow customs to perform risk-based physical examinations of the goods to ensure that they are consistent with what is entered in the EIDR record (and the subsequent Supplementary Declaration).

The options for prior notification are ‘blanket’, ‘periodic’ or ‘individual’, however even if a trader is authorised for a ‘blanket’ notification of removal, physical examinations should still take place to ensure that the trader remains compliant.

The manner and frequency of the prior notification must be determined on a risk-basis, agreed with the trader at the pre-authorisation stage and noted in Section 2 Part 15 of the CFSP authorisation letter. The standard period for prior notifications is 24 hours.

Goods that may be of higher risk include:

  • High revenue goods
  • Goods where mis-classification or mis-description has been previously identified.

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Physical examinations

Periodic physical examinations form a key part of testing the trader’s compliance in conjunction with auditing the trader’s systems and records. Where a physical examination of the goods takes place and non-compliance is identified, the period of prior notification noted in the authorisation should be reviewed. Once content that compliance is satisfactory, the previous notification period may be re-instated. The results of all physical examinations including any recommendations for further action should be recorded on the visit report/LC caseflow and on CENTAUR. A copy of the report should also be sent to the CFSP UoE in Leeds.

  • See CFSP04500 for further information on prior notification of removal.
  • See CFSP20100 for further information on physical examinations.
  • See CFSP21100 for further information on audit and assurance.

Also see the CFSP UoE intranet web page for further information on physical examinations.

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Re-exporting goods from TS

In certain circumstances the trader may be allowed to re-export the goods direct from their TS facility (eg the goods may have been rejected for some reason, perhaps they are faulty or not in accordance with the contract etc). CPC 31 00 000 allows the re-exportation of the goods direct from the inland TS premises and nullifies the requirement for a CFSP SD. The trader must enter the details of the consignment into their TS records including the DUCR (which should be quoted in box 44 of the export declaration), the reason for exportation, quantity, value, export entry number and date.