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HMRC internal manual

Customs Special Procedures Manual

Import to IP and goods declared to IP from another Customs procedure: entering goods to IP using simplified import procedure (CFSP)

If a trader (or agent) is authorised to use Customs Freight Simplified Procedure (CFSP), and goods are to be entered to IP using this simplification, the request to use CFSP must be included on the IP authorisation. The IP application must make clear that it is proposed to use CFSP and provide details of the CFSP authorisation under which the import entries will be made.