Pre- and post-clearance work: re-nomination procedures
There are procedures available for traders to re-nominate ineligible goods out of CFSP and back to normal frontier entries. These procedures will be applied equally to all traders irrespective of the type of trader, representation or goods.
CFSP trader or their customer holds a Special Procedure authorisation but submits a free circulation declaration instead of a Special Procedure declaration
This is an invalidation under Article 174 of the UCC. The CFSP authorisation holder must notify the CNAT in writing of the error and submit a substitute entry. The CNAT will check the validity of the request with the trader’s supervising office. If the substitute entry is accepted, any C285 request will be sent to the NDRC in Dover who will arrange the repayment of the customs duty. The substitute entry will be forwarded to the Central Processing Unit (CPU) at Salford for their action.
Re-nomination of ineligible CPCs from CFSP to normal entry procedures
Trader uses the Special Procedure simplified authorisation procedure (authorisation by declaration at the Frontier) in conjunction with CFSP (those simplified authorisation CPCs are ineligible for CFSP) and therefore requires re-nomination
Where the Special Procedure simplified authorisation procedures are used, the acceptance of a valid full declaration entry to the procedure constitutes authorisation for that procedure. Where the declaration to the procedure has been made/accepted under an unauthorised method i.e. CFSP declaration, the ‘authorisation’ deemed to have been given at that point must be annulled . The trader must notify the CNAT. All duties suspended by the invalid declaration should be charged and any guarantees taken should be brought to account.
If the trader still wishes to use Special procedures, they will then be required to apply for a retrospective Special Procedure authorisation. If the retrospective authorisation is accepted, the authorisation holder should submit a C285 (endorsed by the supervising office) to NDRC Dover who will arrange the repayment of customs duty.
Simplified Temporary Admission (TA)
Retrospective application for a TA simplified authorisation may only be considered in certain circumstances, these are explained in The Special Procedure Notice 3001. The application should be made by submitting a manual C88 (SAD) together with reasons why the authorisation is required, to the National Temporary Admission Section (NTAS) in Salford at the address given in Notice 3001.The application should also include a copy or details of the original documentation.
Where a simplified TA CPC has been used, the security provided on the original CFSP declaration will be held as security for any retrospective authorisation and be discharged/refunded when the goods have been re-exported from the EU and acceptable evidence of re-export presented to the supervising office (NTAS).