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HMRC internal manual

Customs Special Procedures Manual

Military equipment: declarations made using CFSP

The standard rules for use of this scheme and the rules of CFSP as detailed in Customs Freight Simplified Procedures (CFSP) apply, (refer to guidance on CFSP).  The particular rules for declaring military End-use goods using CFSP are as follows:

Goods imported by MoD can be declared using the standard CFSP CPCs on the SFDs. The certificate number and End-use authorisation do not need to be quoted on the SFD but they must be entered on the Supplementary Declaration (SD).

A requirement of the full declaration or SD is that a certificate issued should either be presented with the entry or quoted on the entry. If no certificate is presented with the entry, and no certificate reference number is quoted in box 44 of the declaration, the entry should not be cleared and the agent should be requested to provide either a valid certificate or a certificate reference number. Similarly, the importer’s End-use authorisation number must be quoted.

If you have any doubts about the authenticity of the certificate or the reference number quoted you should contact the Leeds Authorisation team. If the quantity of imported goods exceeds the quantity permitted by the certificate, the excess will not be eligible to be entered to End-use under the scheme.