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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: overview

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.

In the UK 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.

952/2013 Article 166, 167(1)

Further detailed information on the use of and authorisation for the CFSP and NES can be found in Notice 760, Customs Freight Simplified Procedures (CFSP) and Export Procedures (EXPP).