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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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Entry in the Declarant's Records (EIDR) authorisation criteria and conditions: release from the frontier to designated / Temporary Storage premises inland

Designated/temporary storage premises
Authorised Consignee status and Transit Guarantee
Transit procedures
Pre-arrival notification
Ending the transit movement on the NCTS
Discharge of Transit - full Community Transit (NCTS)
Temporary Storage


Traders must provide details of the designated premises that they wish to use with CFSP EIDR in Section 2 part 10 of the C&E48 Application form for Simplified Procedures (PDF 149KB).

They must provide the authorising officer with detailed plans of the premises and comply with the other criteria and conditions of approval found in Notice 199a Temporary Storage and in the C&E58 authorisation letter.

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Designated/temporary storage premises

The officer must ensure that each of the designated premises has the following:

  • suitable facilities for sampling, unloading, examining, storing and clearing the goods and for examining vehicles
  • equipment necessary for weighing, measuring or otherwise taking account of goods, maintained in satisfactory condition
  • safe working conditions which meet standards set by safety authorities for all customs staff attending the premises (including safe access to containers or vehicles) and
  • suitable office, toilet and car parking facilities provided free of charge.

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NCTs procedures/ release by C21 from the frontier

Prior to authorisation the officer must confirm the following information with the applicant:

  • the type and eligibility of the goods to be moved inland (controlled goods are excluded from EIDR)
  • the procedures for the removal of goods from the frontier and the unloading of the goods at the designated premises, ie appointment of competent nominated people, security of the goods and vehicles and the counting and comparison of the goods to the expected quantities. Only those persons necessarily engaged on the work are allowed access to the containers or secure vehicles during unloading. Any person who accompanied the container at importation is not permitted to have access to the load compartment until unloading has been completed
  • that the goods will be moved under transit or released by C21 from the frontier to the designated premises within 3 working days (box 44 of the C21 will need to contain a reference under AI statement code ‘PREMS’ to identify the designated premises). The goods must move there directly and must not be diverted en-route
  • that the goods will be unloaded as soon as possible after arrival, or when the local office requires it to be done. Accurate account of the goods must be taken, using a competent nominated person
  • how the trader will notify the office of destination of any excess quantities, shortages, substitutions, broken seals or other irregularities
  • that any goods not covered by the NCTS declaration or C21which are discovered are kept in a secure area until the supervising office advises what to do with them
  • how and when the trader will submit the end of transit notification
  • how the trader will monitor the NCTs guarantee reference amount so that it is not exceeded. If the liability on any one consignment or consecutive consignments will exceed the reference amount, traders must have the amount reviewed and the comprehensive guarantee cover increased and/or arrange for additional cover in the form of an individual guarantee.

The above details should be recorded in the traders documented procedures.

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Ending the transit movement on the NCTS

If a trader is using CFSP Authorised Consignee with the NCTS, authorisation criteria/checks/procedures apply. See CFSP04200 for details.

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Discharge of Transit - Community Transit (NCTS)

See CFSP04150 for details.

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Temporary Storage

As part of the authorisation process, traders will be required to satisfy specific provisions relating to:

  • obtaining approval for all inland TS/designated premises
  • providing a ‘Deed of Undertaking’ for goods kept in TS
  • the location, form and content of the temporary storage and CFSP records
  • the form of notification of entry to a customs procedure (ie blanket, periodic or individual, see CFSP04500 and CFSP04650)
  • the creation of the tax point date and the time of release of the goods.

The authorising officer must discuss and agree the following with the trader:

  • the approval requirements for any CFSP designated premises operating TS, in all or in part. Financial security by way of a Deed of Undertaking for goods in TS should also be set up. This Deed should be issued as a blank to the trader who must complete it on company headed paper and return it to the authorising officer. A copy of the TS Approval letter and the Deed of Undertaking can be downloaded from the CFSP UoE Intranet page.
  • the method of identifying goods in TS which can be:
    • physically in a specific area which must be defined and authorised or
    • by a commercial system that identifies the goods as held (eg not available for either processing or re-sale until they have been entered to a customs procedure). If the goods are to be identified in this way, the whole of the designated premises should be authorised


  • the system by which the trader will ensure goods are entered to a customs procedure within the prescribed time-scale
  • the method and period of prior notification of removal. This applies to goods entered into the trader’s records which are either direct imports or removals.
  • the TS/EIDR records to be maintained, which must be adequate to identify and control the goods in TS (see CFSP04250 and CFSP04700). The traders documented procedures must also include who, where, when and how the TS procedures will be operated with CFSP EIDR.

Traders authorised for EIDR can delegate responsibility for the maintenance of the TS/EIDR record to the DR (see CFSP04700). The accuracy of the records remains the responsibility of the authorised trader, who must perform management checks on the DR to ensure the timeliness, completeness and accuracy of their declarations. The records must be produced to an assurance officer when and where requested.

The CFSP authorising/supervising office/(r) or CRM/LBS tax specialist is also responsible for any trader’s designated premises outside their own boundaries. The supervising office(r) must therefore liaise with other offices involved and advise them of any demand-led activities that they will be required to carry out, eg examination of goods being entered to a customs procedure, etc.

See CFSP04250 for more details about TS.