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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

Before removing the goods from TS, Free Zones, Warehousing, IP, End use or TA using CFSP EIDR the trader must enter the details of the removals into their EIDR records. This entry into the records establishes the base date for the submission of the SD and, if the goods are going into free circulation or a Special Procedure, the tax point for the goods. Where the tax point is established, the date and time of the entry in the records determines any duty rates, application of anti-dumping duty (ADD), preferential duty rates, rates of exchange, countervailing charges etc that will apply to the release of the goods.

The entry made in the EIDR records should also establish an audit trail from the initial receipt of the goods to:

  • any information held within the commercial records relating to their storage
  • the stock accounts
  • any information relating to the processing/handling of the goods
  • any incidents or occurrences (breakages, thefts, etc)
  • the release/removal of the goods
  • any notifications provided to Customs and
  • any declarations made to Customs (SFDs or SDs).

The EIDR records combined with any stock or commercial records should enable Customs to monitor the goods from initial receipt, through storage to their eventual removal and declaration. This may be accomplished through the cross-referencing of the EIDR records via the DUCR to previous customs declarations such as SFDs and SDIs, Warehousing/Free Zone, TS and TA stock accounts to all supporting documentation such as licences and invoices.

The quotation of the DUCR in the EIDR records should allow Customs to establish a full audit trail for the goods. It is therefore imperative that the DUCR is quoted on all supporting documentation, declarations and stock/commercial records.

The entry in the EIDR records should include similar details to those provided on a SDI and should therefore include the following minimum data:

  • date and time of entry in records (tax point)
  • DUCR
  • TA/Free Zone/Warehousing/TS stock account references
  • Free Zone/Warehouse approval number
  • written description of the goods (sufficient to allow for their easy identification)
  • Commodity Code
  • CPC to which the goods will be released
  • purchase and (if available) the sales invoice numbers
  • customs value
  • quantity (number of packages, net mass, number of items, etc of goods being released)
  • licensing requirements and licence numbers
  • details of any supporting documentation including the serial numbers (where appropriate) required prior to the release of the goods (ie DPOs, EUR1s, etc).

Maintenance of EIDR records

The maintenance of the EIDR records may be contracted out to a third party. If the CFSP trader wishes to use a third party to maintain their EIDR records they must gain prior approval from their authorising officer. The details of the third party must be quoted within their CFSP authorisation.

The maintenance of these records by a third party does not transfer any legal liability or responsibility from the authorised CFSP trader to the third party. Any failure to comply with the conditions of their authorisation regarding the maintenance of these records will result in action being taken against the CFSP authorised trader only, not their third party.