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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: removals

Discharge of the customs warehousing procedure is allowed using the simplified procedures for release to free circulation, export or re-export or Special Procedure.

A valid Customs Freight Simplified Procedure (CFSP) authorisation or a National Export System (NES) authorisation must be held to use simplified procedures to remove goods from the customs warehousing arrangements using the:

  • Entry In Declarants Records (EIDR) for removals to free circulation
  • EIDR for removals to another Special Procedure, or
  • Simplified export procedures for removals for export.

Note: Where removals from a private warehouse (Type U are made under CFSP EIDR the authorised warehouse keeper must also be the CFSP EIDR authorisation holder.