Entry in the Declarants Records (EIDR) authorisation criteria and conditions: EIDR removals from Types R (ex type A) or Type U (ex type C,D and E) and from Free Zone
In addition to the general CFSP criteria and conditions, traders will also need to:
- be authorised as a Customs Warehouse keeper Type R and/or U or remove goods from a Type R Customs Warehouse and
- have the provision to use EIDR included in their Customs Warehousing/Free Zone authorisation.
See CFSP04400 for the requirements of removal from Type R warehouses. Officers should refer to CFSP11200 and CFSP14550 on Indirect Representation as the criteria and conditions outlined in these sections may also apply.
See CFSP Authorisation Letter C&E58 for the additional conditions to be added to the authorisation where the trader will be authorised for EIDR removals from Warehouse and/or FZ.
In instances where the EIDR removal (from TS/FZ) and Customs Warehousing receipts/stock records are made simultaneously the records must include:
- the date and time of entry in records
- notification of Warehouse arrivals/TS or FZ removals
- details of goods removed/received (including number of items/packages, net mass, value, etc)
- details of the goods held in the warehouse/TS/FZ
- the location of the goods
- invoice numbers (purchase or sales)
- any incidents or occurrences within the Warehouse/TS facility/FZ
- the particulars of any SFDs/SDs which entered/removed the goods (from 1st May 2016 an SD is not required for goods entered to a CW)
- the date and reference numbers of any supporting documents relating to the entry/removal of the goods
- licensing requirements and license numbers
- written, technical or commercial descriptions necessary to identify the goods
- commodity code
- the CPC to which the goods will be released.
N.B. this data list will changes when CHIEF replacement system is implemented and must comply with an EIDR entry in the records data set.
These joint records must satisfy the full requirements of both the Customs Warehousing regulations and EIDR conditions of authorisation. However, if the records are separate or where an EIDR depositor uses a public warehouse, the Customs Warehousing stock records must show the name of the EIDR trader and the date of entry (receipts and removals) in the EIDR records as well as any relevant customs declaration details.
Warehouse-keepers who operate Warehouse/EIDR facilities in several locations may wish to centralise the EIDR/warehousing stock records in one place (but see CFSP04400). Responsibility for the control of such traders will need to be considered in the light of individual circumstances as it may be appropriate to consider the appointment of a head office assurance team.
The traders documented procedures must include who, where, when and how the EIDR procedures will be operated with customs warehousing/free zone.