SPE15910 - Simplified procedures: imports

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

A valid CFSP authorisation must be held to use simplified procedures to enter goods to a customs warehouse using either the:

• Simplified Declaration Procedure
• Entry In Declarants Records

It should be noted that a CFSP authorisation is not required when the Entry In Declarants Records (EIDR) is used for the receipt of goods transferred from another customs warehouse.

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.