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HMRC internal manual

Customs Freight Simplified Procedures

Ineligible goods and procedures: excluded goods and CPCs

CFSP may be used for the importation of most third country goods. There are a few commodities that, for frontier control purposes, are either completely outside the scope of CFSP or may only be used under SDP. Likewise, because of frontier operational procedures a number of CPCs are also excluded from CFSP or restricted to use with SDP.

The following categories of goods are excluded from use with all forms of CFSP:

  • Goods controlled by Customs under the simplified authorisation procedures for Temporary Admissions, Inward Processing, End-use and OPR (these procedures are also known as Special Procedures).

Note: Traders who hold a full authorisation to use these economic reliefs may import Specal Procedure goods using CFSP provided it has been approved within their SP authorisation.

  • ATA Carnet goods. As the carnet also acts as a declaration therefore, goods imported under ATA procedures are not eligible.

Note: Goods arriving in the UK on a TIR carnet may be entered to CFSP providing the TIR carnet is discharged at an office of destination at the frontier prior to submitting a SFD. Traders must present both the TIR carnet and the goods to Customs for discharging. The DUCR and SFD entry no, if known, must be quoted on the TIR carnet. The TIR reference number must be quoted in box 40 - Summary declaration/previous document of the SFD.

  • Third country excise goods. All imports of excise goods other than alcohol and related goods such as perfume, tobacco or hydrocarbon oils products are excluded from use with all forms of CFSP.
  • EU or UK excise goods. All excise goods that are subject to any form of excise duty, including ‘composite’ goods.
  • Goods removed from a Customs Warehouse that are for re-exportation, entered to transit or moved within an integrated authorisation (unless using CPC 71 71 000 on an SDW).
  • Personal effects. Non-commercial imports and personal effects subject to C3 declarations.

Note: Other personal effects may be imported using CFSP provided the declaration is submitted in an Indirect Representative (IR) capacity by an authorised CFSP trader.

A number of import CPCs are excluded from use with CFSP or are restricted to use with either SDP or EIDR removal from warehouse. Please see the CFSP UoE web site for a current list of these excluded CPCs. Any queries regarding CPCs should be addressed to the CFSP UoE.