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HMRC internal manual

Customs Freight Simplified Procedures

Entry in the Declarant's Records (EIDR): Inward processing to Free Circulation under EIDR

Removals from IP can be made using EIDR, as well as by completing a manual C88 or a DTI declaration to CHIEF. Traders must apply to their authorising office if they wish to use EIDR to remove goods from IP to free circulation.

In addition to maintaining IP records, traders will have to maintain EIDR records in which the date and time of entry to free circulation will be recorded (see CFSP04750). A SDI, using a CPC in the 40 91 series, must also be submitted no later than the fourth working day of the month following the month in which the tax point / base date was created in the EIDR record.

Goods must not be removed from the IP premises until an entry has been made in the EIDR record showing the appropriate Customs procedure to which the goods have been entered or showing details of any transfer arrangements. If prior notification of removal is required, customs must be notified of the intention to release the goods (see CFSP04500).

See CFSP04750 for further information on EIDR records.