SPE15905 - Simplified procedures: overview
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The legislation allows for the use of simplified procedures both at import and re-export subject to certain criteria being met and where an authorisation for the use of such simplifications has been granted.
These simplifications under the Customs Freight Simplified Procedure (CFSP) and the National Export System (NES) consist of the use of the Simplified Declaration Procedure (SDP) and the Entry In Declarants Records (EIDR), which involves either a simplified declaration or entry in the records.
Schedule 1 Para. 9 Taxation (Cross-border Trade) Act 2018
(952/2013 Article 166, 167(1) for NI)
Further detailed information on the use of and authorisation for the CFSP and NES can be found in Apply to use simplified declarations for imports.
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.