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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
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Entry in the Declarant's Records (EIDR) authorisation criteria and conditions: EIDR Free Zone (FZ) removals - additional conditions

Application

CFSP traders must apply for specific authority to remove goods from a FZ. A letter must be obtained from the FZ manager/operator stating that the FZ approval allows goods to be removed using EIDR and the method that will be used by the CFSP trader to notify the FZ manager/operator of the goods removal (ie a request to release - see CFSP04450). The FZ manager/operator must give their approval of these methods before the CFSP authorisation may be granted. This approval letter must state:

  • how the FZ manager and the authorised trader will exchange information eg stock account reference, DUCRs, date of removal, etc
  • the ‘request to release’ procedures (as at CFSP04450)
  • maintenance of records - who is going to keep which records, where etc (as listed at CFSP14400)

Note: If the FZ operator is the one applying to operate CFSP please see CFSP11200 and CFSP14550 on Indirect Representatives.

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Conditions for Free Zone removals

In addition to the standard CFSP criteria and conditions, the trader must additionally:

  • provide any facilities that Customs may require in order to examine goods
  • inform the FZ manager when goods are to be removed from the FZ
  • maintain a set of commercial records that allow the goods to be identified from initial receipt, through storage to removal and eventual inclusion on a SDI and FSD, and
  • comply with the laws on prohibitions, restrictions and rules governing the release of goods to free circulation.

The traders documented procedures must include who, where, when and how the Free Zone procedures will be operated with CFSP EIDR.