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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Controlled goods, including excise goods and controlled drugs: goods requiring phytosanitary and/or Conformity certificates

Plant health material which requires phytosanitary certificates and HMI goods (fruit, vegetables and nuts) which require conformity certificates are eligible for EIDR as well as SDP (see CFSP Information paper 42/07). The trader must have authorisation from HMRC and Defra/Forestry Commission (FC) to use EIDR for these goods which if imported using the following procedures are no longer considered to be ‘controlled’ for CFSP purposes.

Defra and/or the FC must be pre- notified of the authorised trader’s phyto-sanitary certificates before the goods arrive at the frontier. The trader submits the SFD, declaring the goods to CPC 06 11 002 and enters the details of the relevant certificate(s) in box 44 under Document code N851 or N852. They also enter ‘NCGDS’ (non-controlled goods) in box 44. The goods then travel to the trader’s designated premises under transit where they may be examined by Defra/FC. The subsequently issued HMI conformity certificate and quarantine release certificate (QRC) is declared in box 44 of the supplementary declaration under Document code(s) N002 and 9115 respectively.