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HMRC internal manual

Customs Freight Simplified Procedures

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HM Revenue & Customs
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Controlled goods including excise goods and controlled drugs: general information

Controlled goods include excise goods and controlled drugs which may only be released from the frontier using SDP form of CFSP declaration. These goods are restricted to SDP for frontier release purposes as the goods require strict border admissibility controls to take place prior to the goods being allowed entry to the EU or the UK.

There are special CPCs which must be used and additional boxes that must be completed on the SFD specific to these goods. Please refer to CFSP08100 for details on how to import these goods. The full details of the CPCs and completion notes for the SFD method of declaration are in Volume 3 Appendix E2 of the UK Integrated Tariff.

These goods are all subject to special health or environmental controls and as such must be placed under customs control at the frontier. Goods within these categories must be accompanied by full supporting documentation such as Home Office licences, Veterinary certificates etc

These supporting documents along with a hard copy of the SFD must be presented to Customs at the National Clearance Hub pre-clearance for the border admissibility controls to take place. As such these goods will not be assigned a route 6 designation. Please refer to CFSP03350 for more details.

These goods may be released from warehousing and Free Zones using EIDR removals, see CFSP04400, CFSP04450 and CFSP04650 for details.

EIDR procedures must not be used for these goods.

Subject to the above controls taking place at the frontier, EIDR removals from Warehouse and Free Zones may be used to declare these controlled goods. Please refer to CFSP04400, CFSP04450 and CFSP04650 for more details on how these should be operated.

Note: CFSP Information Papers 43/07 and 45/07 provide details of the goods that may be controlled for CFSP purposes. These papers are under constant review by the CFSP UoE and are updated as necessary. Any queries regarding controlled goods should be addressed to the CFSP UoE.