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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: extra considerations for public warehouses

The issue of an authorisation to use the simplified procedures is not confined to the warehousekeeper. In a Type R (public) warehouse the depositor or a third party declarant may be authorised (under CFSP) to use Entry In Declarants Records (EIDR) and will therefore keep the local clearance records (with the warehouse keeper keeping the warehouse stock account). The warehouse keeper will need to supply the depositor or the third party with a letter confirming that their customs warehouse authorisation allows the use of EIDR. The depositor or the third party must ensure that the warehouse will be shown as designated premises on the EIDR authorisation (which is held by them).