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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: Temporary Admission (TA): diversions to free circulation under EIDR

In addition to the standard CFSP criteria and conditions, the trader must apply to their supervising office for approval to use EIDR to divert goods from TA to free circulation. EIDR  records, in which the date and time of the entry to free circulation is recorded, must be maintained. See CFSP04700.

Traders must:

  • maintain TA records
  • make entry in the EIDR  record to establish the date of diversion from TA to free circulation. The entry must be made in accordance with the requirements of the traders TA authorisation
  • submit a supplementary declaration (SDI) quoting a CPC in the 40 53 series by the end of the fourth working day of the month following the creation of the tax point and/or base date
  • only remove goods from the TA premises once the EIDR record has been updated, showing the CPC to which the goods have been entered.

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