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HMRC internal manual

Customs Freight Simplified Procedures

Entry in the Declarant's Records (EIDR): removal from Free Zones using EIDR

Release procedures
Release procedures when the depositor is a CFSP authorised trader
Release procedures when the Free Zone manager is a CFSP authorised trader
Release procedures when the Free Zone operator is a CFSP authorised trader

As with EIDR removals from Customs Warehousing, traders wishing to use EIDR to remove goods from a Free Zone must comply with additional specific criteria and conditions. The Free Zone approval must also be amended to allow EIDR removals. Information on how to approve traders for EIDR removals from Free Zones is provided in CFSP17300.

For guidance on the operation of Free Zones please see the Isle of Man Customs website at for current information and queries regarding the Freezone sited on the Isle of Man. The guidance provided here purely relates to the operation of CFSP procedures.

A letter must be attached to the CFSP application from the Free Zone manager/ operator stating that the Free Zone approval allows goods to be removed using EIDR. This letter must state the means by which the authorised CFSP trader will notify the Free Zone manager/operator of the goods removal. The Free Zone manager must approve these methods before the CFSP EIDR authorisation is granted. As with all other forms of EIDR the release of the goods is effected by making an entry in the EIDR records followed by a SD. In the case of Free Zone removals this is a SDI. Specific ex-Free Zone CPCs must be used on the SDI. These specific CPCs designate the box requirements for the SDI. Further details may be found in Vol. 3, Appendix E2 of the Customs Tariff.

Release procedures

Any requirements for prior notification (and dwell time if appropriate) must be adhered to before the goods are removed from the Free Zone. See CFSP04500 for details.

The details of the removal must be entered in the Free Zone stock record. The Free Zone operator/manager should note in the stock account the details of the goods to be removed including the date/time of removals, the DUCR and details of the CFSP authorisation to which they are being released.

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Release procedures when the depositor is a CFSP authorised trader

Where the CFSP authorisation is held by the depositor (owner) of the goods then the depositor must submit a ‘request to remove goods’ to the Free Zone manager/operator. (The manager or operator to whom this ‘request’ is to be submitted should be determined on an individual basis according to the operational practices of the Free Zone in question). This ‘request to remove goods’ must include a declaration by the depositor of the goods stating that all customs formalities will be adhered to and that the goods are being released under the terms of their CFSP authorisation. The request should also include:

  • details of the CFSP authorisation under which they are to be declared
  • full details of the goods (quantity, weight, description, Commodity Code (as appropriate), value etc)
  • the date and time the removal is to occur
  • any requirements for a ‘prior notification of removal’ (including any dwell or standing time - see CFSP04700 to be made to the customs authorities, as noted in the CFSP authorisation
  • stock rotation number/commercial reference
  • CPC and
  • DUCR.

The Free Zone operator/manager should then cross reference this request to the Free Zone’s stock records. The ‘request’ and its declaration of intent discharge the Free Zone operator/manager’s liability for the customs debt. If the Free Zone operator/manager is not in possession of the above ‘request to remove goods’ before allowing the release of the goods then, under the terms of their Free Zone approval they will remain jointly and severally liable with the depositor for any customs debt arising from the release of the goods.

The CFSP trader must then create the base date and/or tax point and enter the details of the goods in the EIDR records (see CFSP04750 for details) thereby establishing the date for the submission of the SDI. If prior notification of removal is required, the trader must first notify customs of the intention to release the goods (see CFSP04500).

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Release procedures when the Free Zone manager is a CFSP authorised trader

If the CFSP authorisation is held by the Free Zone manager then, upon receipt of a ‘request to remove goods’ from the owner of the goods, the Free Zone manager should (if prior notification of removal is required), notify customs of the intention to release the goods (see CFSP04500), and create the tax point and base date by entering the details of the goods in their EIDR records (see CFSP04750).

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Release procedures when the Free Zone operator is a CFSP authorised trader

If the CFSP authorisation is held by the Free Zone operator then upon receipt of a ‘request to remove goods’ from the depositor, the Free Zone operator must provide a faxed notification to the Free Zone manager of his intent to remove goods using EIDR. This ‘request’ must include a declaration which states that the goods are being removed under the terms of the operator’s CFSP authorisation and that the operator undertakes to fulfil all necessary customs obligations.

This notification should follow the same format as that specified in the ‘request to remove goods’ detailed above.

If prior notification of removal is required, the operator should then notify customs of the intention to release the goods (see CFSP04500) and create the tax point and base date by entering the details of the goods in their EIDR records (see CFSP04750).

In all cases, the entry in the Free Zone stock records, entry in the EIDR records and any subsequent SDIs must be able to be cross-referenced to both the ‘request to remove goods’ and the faxed notification provided to the Free Zone manager.