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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: receipts using Local Clearance Procedure (LCP)

Goods may also be entered to the customs warehouse arrangements using EIDR when consignments are moving under Community/UK National simplification transit to the authorised LCP premises (which may or may not be the customs warehouse premises). The procedure is identified by the use of Customs Procedure Codes (CPCs) 06 11 000, 06 11 001 or 06 11 002, as appropriate. The goods are placed into temporary storage and subsequently declared in the EIDR record to the customs warehousing procedure.

Note: Temporary storage is not required where the transit movement is being discharged by entry of the goods directly into the customs warehouse stock records.

When the warehouse keepers records are also being used as the EIDR records, you should ensure that the information entered in the records contains sufficient details to meet the requirements for both customs warehousing and local clearance purposes. For additional information on customs warehouse record keeping requirements see the Special Procedures generic record keeping guidance and Notice 760 for EIDR record keeping requirements.