Customs Freight Simplified Procedures (CFSP) Notification of - - PDF document

Customs Freight Simplified Procedures (CFSP) Notification of Presentation for Entry in the Declarant’s Records (EIDR). Customs Information Paper 16 (2016)

Who should read: All traders using CFSP EIDR (formerly LCP Local Clearance procedure) What is it about: The requirement for Notification of presentation from 1 May 2016. When effective: 1 May 2016. Extant until/ Expires No end date.

• 1. Background.

The rewrite of the Customs Code, Council Regulation 2913/92, means that a notification of presentation will be required when a declaration is made by an entry in the declarant’s records unless a waiver is applicable. The new legislation is called the Union Customs Code (UCC), Council Regulation 952/2013, and will come into effect from 1 May 2016. The Local Clearance Procedure (LCP), is to be renamed Entry in the Declarants Records (EIDR).

• 2. What will happen during the transition period?

If you are currently authorised for CFSP LCP (EIDR) with a Notification of Presentation waiver (this is shown as blanket notifications within your authorisation letter under Section 15c if this applies) this can continue until your authorisation is reapproved to UCC conditions. You will be contacted by HMRC about the date your UCC authorisation conditions will apply. All authorisations will be reassessed and the latest that the new conditions will come into effect is 1 May 2019. If you wish to continue to benefit from the waiver after your authorisation is reapproved to UCC conditions, you must have an AEOC authorisation (this must be the same legal entity as the CFSP authorisation holder) in place to be eligible for the waiver.

• 3. Waivers for New EIDR authorisations from 1 May 2016.

If you apply for a CFSP EIDR authorisation after 1 May 2016 you must comply with the UCC eligibility conditions for a Notification of Presentation waiver. All the following conditions must be complied with: The importer or his Agent/ freight forwarder is authorised for CFSP EIDR; The EIDR authorisation holder must have an AEOC authorisation; The nature and flow of the goods are eligible; The CFSP supervising customs office has access to all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise; and At the time of the entry into the records, the goods are no longer subject to prohibitions or restrictions, except where otherwise provided in the authorisation. Please note, the supervising customs office may, in specific situations, request that the goods be presented and the Notification of presentation submitted for a specified period. You will be required to submit your Notification of presentation by email until the new HMRC declaration system is implemented. The email addresses will be publicised when available to use.

• 4. The notification data requirement

The Notification of Presentation must be sent to HMRC every time a declaration is made by EIDR. The notification is to allow HMRC an opportunity to examine the goods prior to release and must contain the following information:

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goods item number - the number assigned to the goods on entry in the declarant’s records;

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signature or authentication of the relevant declarations or notifications;

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simplified declaration/previous documents - enter the Movement Reference Number or other reference to any summary declaration used in the member state of import, or of any previous document;

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entry number - the nationally defined reference number which is allocated by the declarant in agreement with the competent authorities to identify each single declaration;

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the holder of the authorisation for the entry in the declarant’s records and the EORI number - only to be used in cases where it’s different from the EORI number of the person presenting the goods to customs;

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the name and EORI number of the person presenting the goods to customs in cases where the declaration is made by EIDR or the pre- lodged customs declaration identification number where appropriate;

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location of goods - enter the relevant code of the location where the goods can be examined, this should be precise enough to allow customs to carry out the physical control of the goods;

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customs office of presentation - only for Single Authorisations for Simplified Procedure (SASP/Centralised Clearance) - give the relevant code of the customs office where the goods are to be presented under a customs procedure;

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gross mass (kg) - the gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment;

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when the weight of the pallets are included in the transport documents, they should also be included in the calculation of the gross mass, except where:

• the pallet forms a separate item on the customs declaration
• the duty rate for the item is based on the gross weight or the

tariff quota for the item in question is managed in measurement unit ‘gross weight’

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where a gross mass more than 1 kg includes a fraction of a unit, it can be rounded up or down - for example, for values between 0.001 and 0.499 round down to the nearest kg and from 0.5 to 0.999 round up to the nearest kg;

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for gross mass of less than 1 kg enter ‘0’ followed by a number of decimal places up to 6 - for example 0.123 for a package of 123 grams, 0.00304 for a package of 3 grams and 40 milligrams or 0.000654 for a package of 654 milligrams;

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type of packages - code specifying the type of package;

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total number of packages based on the smallest external packing unit - the number of individual items packaged in such a way that they can’t be divided without first undoing the packing, or the number of pieces, if unpackaged; and

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container identification number - marks (letters and/or numbers) which identify the transport container Once HMRCs new declaration system is delivered you will be able to submit your notifications by electronic message, the same as a normal declaration.

• 5. Further Information

https://www.gov.uk/guidance/customs-freight-simplified-procedures-cfsp https://www.gov.uk/government/publications/import-and-export-authorised- economic-operator-application-c117

Queries can also be made in writing to HM Revenue & Customs CITEX Written Enquiry Team S0000 NEWCASTLE NE98 1ZZ

Issued on the 10 March 2016 by Customs Directorate, HMRC. Your Charter explains what you can expect from us and what we expect from you. For more information go to: Your Charter