SPE13105 - Import to IP and goods declared to IP from another Customs procedure: entering goods to IP using simplified import procedure (CFSP)
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
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.
Note - Northern Ireland (NI) Customs Authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979