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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: imports

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.