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HMRC internal manual

Customs Freight Simplified Procedures

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HM Revenue & Customs
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Pre- and post-clearance work: supporting documentation

When production is required

Certain pre-clearance checks necessitate the presentation of supporting documentation at the frontier to assist in the control of the importation of restricted goods. If the goods are entered under SDP, the supporting documentation will need to be presented at the National Clearance Hub prior to gaining release of the goods.

For goods declared under EIDR, documents other than those needed for NCTs are not required at the frontier. Instead, they must be available prior to release of the goods, following entry to a customs procedure in the trader’s EIDR record.

Supporting documentation must be presented pre-clearance in order to gain release of all goods that are subject to admissibility checks. CFSP traders are not normally required to produce post-clearance documentation, but there are local controls in place should presentation be necessary. Documentation can be produced to the local officer in a manner agreed with the trader, dealt with at the audit stage by assurance staff or if specifically requested, sent to the CFSP National Assurance Team (CNAT) in Leeds.

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Controlled goods

For controlled goods there are specific frontier CPCs that must be used and additional boxes that must be completed on the SFD (see CFSP05150). The commodity codes of the controlled goods must be included, meaning the goods can be targeted by any frontier profiles that have been set.

Goods imported using these CPCs will usually be assigned a routing of 1 or 2 and therefore will not receive automatic clearance. Instead, they will be subject to all standard frontier checks and controls and must remain at the frontier until all border admissibility controls and examinations have been carried out.

A hard copy of the SFD and all supporting documentation, including any licences or health documents, must be presented to the National Clearance Hub prior to obtaining release of the goods. Sufficient time must be given for Customs and other government departments to carry out any necessary examination of the paperwork and goods. See CFSP10000 for further information on controlled goods.

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Electronic and paper licensing

Traders using electronic licences will not be required to present them to Customs for writing off, etc as CHIEF will be able to do this automatically, by decrementing any valid electronic licence information that has been declared on the trader’s entries.

Paper licences will need to be sent to the Central Processing Unit at Salford to be written off manually. (Electronic licences can be dealt with immediately whereas the procedures for paper licences are different).

Licensing information must be declared on all SFDs in box 44, whether the goods are to be entered to free circulation or to a duty suspensive regime. It is the document status code that identifies the availability of the document for control purposes (see Tariff Volume 3 App.C10).

Subsequent declaration(s) removing the goods from the duty suspensive regime to free circulation will also require declaration of the licence, quoting the appropriate document status code in box 44.

CHIEF will not retain electronic licence data indefinitely and may be subject to restrictions imposed by other government departments/Agencies in terms of the time by which details of usage must be notified to them. In these circumstances certain status codes have been provided to allow CHIEF to accept the trader’s declaration, but which require the trader to resolve the situation with the authority that issued the electronic licence.

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Tariff quotas

Claims to quota may be made on the SFD or the SD. However the CFSP authorised person must specify on which declaration they wish make the claim. If it is to be made on the SFD all information required to claim quota must be available on that declaration. . It is possible that after release of the goods and prior to transmission of the SD, a quota may have been exhausted. In these cases the SD will be rejected by CHIEF and the claim disallowed. However, to avoid this risk, traders may claim quota using normal procedures.

Documentary evidence to support a claim to quota must be retained by the trader or their representative when a claim is made on a SD. It must be readily available and surrendered on request.

Certificates must be indelibly annotated with the DUCR, SD reference and the date of the claim (SD acceptance date).