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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
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Entry in the Declarant's Records (EIDR): prior notification of removal

Goods being released to a customs procedure under EIDR may require physical examinations to be carried out before their release. In these circumstances Customs will require prior notification from the trader of their intention to remove the goods. The options for prior notification are ‘blanket’, ‘periodic’ or ‘individual’, however even if a trader is authorised for a ‘blanket’ notification of removal, risk-based physical examinations (see CFSP04250) should still take place to ensure that the trader is compliant.

The standard period for prior notification is 24 hours. The period of prior notification is documented in Section 2 part 15e of the trader’s CFSP EIDR authorisation.

The ‘prior notification of removal’ must include the following detail:

  • physical location of the goods (if the trader has more than one set of premises)
  • quantity of goods
  • weight
  • Llcence details (IB (CAP)), BIS, Home Office, other supporting documents as required)
  • Commodity Code
  • date and time when the entry in the EIDR records will be made
  • intended customs procedure to which the goods will be released (CPC) and
  • DUCR.

If the warehouse-keeper/Free Zone operator/CFSP trader is removing ‘controlled’ goods from the warehouse or Free Zone (see CFSP10100, CFSP10150 and CFSP10200), officers may require the trader to provide prior notification of removal to facilitate control. Apart from certain CAP goods, these notifications are not mandatory as the goods would have been subject to border admissibility checks prior to gaining admission to the EU. However, for assurance purposes officers may wish to perform additional controls prior to allowing their removal from warehouse. This should be decided on a risk basis for each trader.

Prior notification may also be requested from the trader where officers wish to perform physical examinations of the goods for misclassification, trade sector targeting, ‘Intellectual Property Rights’ contraventions or mis-description purposes, etc. Additionally, where an officer has performed an audit of the trader and found discrepancies with their operations of EIDR or has other cause for concern they may consider removing the traders ‘blanket’ authorisation to remove and request periodic or individual notifications from the trader to facilitate compliance checks.

The amount of prior notification and any applicable ‘dwell’ time must be agreed between Customs and the trader and included in the traders CFSP authorisation (for further information see CFSP Information paper 45/07).

Officers who are assuring Customs Warehouses/Free Zones or traders removing goods from warehousing/Free Zones using CFSP EIDR, should contact their CAPLO and the Customs Warehousing Unit of Expertise for information prior to assurance visits on goods requiring physical examinations if the goods are subject to mandatory CAP examination and/or sampling.

Once an officer is assured that the traders procedures are being operated correctly the requirement for these notifications may be withdrawn (with the exception of certain CAP goods).

Note: In the case of Free Zones, officers must ensure that all border admissibility checks are being carried out prior to the goods being entered to a Free Zone. If these checks are to be carried out at the time of removal then the trader must not use EIDR for these goods.