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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Simplified Declaration Procedures (SDP) authorisation criteria and conditions: Customs Warehousing

Traders may be authorised to enter goods to Customs Warehousing (a Special Procedure) using either the SDP or EIDR.

Traders may also be authorised to remove goods from Customs Warehousing using EIDR. Traders can be authorised to remove goods from a Customs Warehouse using EIDR whether or not they are authorised to use CFSP to remove goods from the frontier.

Traders are not allowed to use CFSP for:

  • transfers to a Special Procedure where no full customs declarations are required (eg using the Special procedure transfer procedure.
  • for goods to be exported direct from the Customs Warehouse or
  • for goods to be discharged to CT direct from Customs Warehouse.


How goods may be transferred between Special Procedures

In order to move goods from one special to another (excluding transit) the authorisation holder must be the same for both procedures, the initial declaration must have been made by a full C88 or an EIDR declaration followed by a supplementary declaration. You must make an entry in the records to discharge the first special procedure and declaring the goods to the second.


Transfers between Customs Warehouses may be made under CFSP, quoting Customs Procedure Code (CPC) 71 71 000 on the SDW. The conditions of use are in the CPC notes in Volume 3 Appendix E2 of the UK Integrated Tariff.