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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Representation: Self Representation (SR)

The importer is the CFSP authorised trader and submits the customs declarations in their own name and on their own behalf. They do not use the services of a DR to submit the declaration and they do not import goods for other legal entities through their CFSP authorisation. All of the CFSP operations are contained within the one legal entity.

The SR must state that they are acting as a self representative capacity by entering code 1 and their Trader Identification details (EORI) in Box 14 of all supplementary declarations

Liability for the customs debt

The CFSP authorised trader is solely liable for any customs debt arising from the use of CFSP. The trader retains full responsibility for any irregularities or demands for duty.