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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: Inward Processing (IP) removals to free circulation under EIDR

In addition to the standard CFSP criteria and conditions, the trader must apply to their supervising office to be authorised to use EIDR to remove goods from IP to free circulation. EIDR records, in which the date and time of the entry to free circulation is recorded, must be maintained. Also see CFSP04700.

Traders must:

  • maintain IP records
  • maintain EIDR records (see CFSP04750)
  • submit an SDI using a CPC in the 40 51 series no later than the fourth working day of the month following the month in which the tax point/base date was created in the EIDR record
  • only remove goods from the IP premises once an entry in the EIDR record has been made, showing the appropriate Customs procedure to which the goods have been entered or details of any transfer arrangements and
  • submit an IP return. A copy is on the HMRC website

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

See Customs Information Paper (11) 05 for further details on IP diversions.