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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
, see all updates

Entry in the Declarant's Records (EIDR) authorisation criteria and conditions: EIDR records

These conditions apply to all forms of EIDR and the officer should ensure in all cases that the following conditions will be met. The authorisation should reflect the individual arrangements made for each CFSP authorisation. Things to be agreed between the authorising officer and the trader include:

  • the information to be recorded in the EIDR records (see CFSP04700)
  • the specific records that will be kept (invoices, licences, preference certificates, etc) and how they will be cross-referenced to the EIDR record
  • which party will complete/maintain these records (eg CFSP authorised trader, warehouse-keeper, Direct Representative, etc)
  • where the records will be kept
  • the length of time that the records must be retained (Customs records = 4 years from the date of entry, however other legislation eg VAT, Excise or Company taxation may specify that this information is kept for longer periods)
  • how and when licences and other supporting evidence will be presented.

The traders documented procedures must include who, what, where, when and how the EIDR records will be maintained.