SPE15910 - Simplified procedures: imports
This manual will be archived on 15 December 2025. For up-to-date guidance on special procedures, please refer to Pay less or no duty on goods you store, repair, process or temporarily use (GOV.UK) and Customs Technical Handbooks (GOV.UK). If you have feedback about this manual being archived, email hmrcmanualsteam@hmrc.gov.uk.
Note: This manual is under review and is likely to be withdrawn.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.