Customs Freight Simplified Procedures - CFSP

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CFSP

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  • Most of the information shown below has been taken from the Public Notice: 760 Customs Freight Simplified Procedures (CFSP). ukimports.org

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    What is CFSP?

    CFSP allows authorised traders to gain accelerated removal or release of most third country imports by making a simplified declaration containing the minimum of details at the frontier.

    ukimports.org

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    Advantages of CFSP

    The use of CFSP will enable you to:

    - gain accelerated release of your goods from Customs at the (air)port or at designated premises inland, subject to anti-smuggling checks

    - use CFSP in combination with normal entry and warehouse procedures to suit the needs of your business

    - achieve cash flow benefits. For example Local Clearance allows you to store goods in Temporary Storage (TS) for up to 20 days before release to a Customs procedure or use. This means that whilst the goods are in TS, you can choose the release date (and therefore the tax point date) at the most convenient time for your business

    - carry out National Transit movements under the Local Clearance Procedure using a reduced level of guarantee

    - submit frontier declarations (including National Transit) and all supplementary declarations by electronic means.

    - build a partnership with us so that assurance visits are cost effective, selected on the basis of risk, and test the completeness of internal controls, and

    - use third party service providers to submit electronic declarations.

    ukimports.org

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    What goods are eligible for CFSP?

    Most imported third country goods are eligible for CFSP. However, certain goods and procedures have been excluded, the details of which are in shown below. There are also a number of Customs Procedures Codes (CPCs), which because of frontier operational procedures are excluded from CFSP.

    Details of excluded CPCs can be found on the CFSP web page on the Customs website. ukimports.org

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    Goods outside the scope of CFSP - Excluded goods

    The goods identified in this section are excluded from CFSP, in other words they must not be included in a consignment covered by a CFSP declaration. ukimports.org

     

    Excluded Goods
    Hydrocarbon Oils  Cannot be removed from an Customs Warehouse. ukimports.org
    Goods controlled by Customs under certain simplified authorisation procedures.  Goods that are imported or removed from Customs Warehouse under TI, IPR, or PCC simplified authorisation procedures. (EU law prohibits the use of a simplified declaration procedure in conjunction with a simplified authorisation procedure, although goods entered to simplified OPR are eligible as this is applied for on export). CFSP may be used where a specific or general authorisation is held (or in some cases where an application has been made) for TI, IPR, OPR or PCC. ukimports.org
    ATA carnet goods  As the carnet also acts as an entry, goods imported under ATA procedures are not eligible. ukimports.org
    Goods removed from a Customs Warehouse that are: Exported. ukimports.org
    Personal Effects. Non-commercial imports and personal effects subject to C3 declarations. ukimports.org

    ukimports.org

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    The main principles of CFSP

    These are:
    - Authorisation
    - Accelerated removal/release
    - Electronic reporting
    - Audit. ukimports.org

    - Authorisation -
    You must be authorised by us to operate simplified procedures and hold a specific/general authority for any associated procedures such as Customs Warehousing, IPR, OPR etc. The general authorisation criteria and conditions for CFSP are listed at section 14.1 (of Notice 760).

    Traders authorised to use simplified procedures will be issued with an authorisation letter and documents that specify:
    - the procedures that may be used
    - the Articles under which they are authorised, and
    - the conditions that apply to the operation of the procedures. ukimports.org

    - Accelerated removal/release -
    Following completion of a Simplified Frontier Declaration (SFD) containing minimum details you may remove goods from the frontier under transit to your premises for clearance using the Local Clearance Procedure (LCP) or alternatively you may release the goods to free circulation/customs warehousing using Simplified Declaration Procedure (SDP). ukimports.org

    - Electronic Reporting -
    You must submit statistical and fiscal details of the goods to CHIEF electronically using a Supplementary Declaration (SD) within a defined time-scale. ukimports.org

    - Audit -
    We may audit your commercial systems and records after the goods have cleared to satisfy ourselves that you are operating the procedures satisfactorily.

    We will still treat goods imported under CFSP in the same way as goods entering the UK under normal procedures as far as anti-smuggling, health and import prohibition and restriction controls are concerned. ukimports.org

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    Simplified Frontier Declaration (SFD) - When is the SFD used?

    For CFSP, the Simplified Frontier Declaration (SFD) is used to declare imported goods at the frontier. It is submitted to CHIEF electronically. At air/ports, that are not electronically linked to CHIEF a hard copy of the SFD is required to clear the goods. Only for certain goods will supporting documentation be required. Under the Simplified Declaration Procedure, the acceptance date and time of the SFD is used as the base date and for some Customs procedures it establishes the tax point.

    The SFD is accepted and processed at both inventory linked and other customs locations using the existing DTI and other infrastructure.

    The data required will vary depending on the commercial procedures (such as inventory linking) at the location and the simplified procedure used. ukimports.org

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    Clearance by CHIEF

    CHIEF performs validation checks on the SFDs that you submit to ensure that you are authorised for the type of simplification used. ukimports.org

    CPC

    ... is used for:
    06 10 040  SDP release to free circulation  ukimports.org
    06 10 061  SDP release to simplified economic relief ukimports.org
    06 11 000  LCP release to national transit ukimports.org
    06 11 001  LCP release to Community Transit (CT) (C21) ukimports.org
    06 11 002  LCP release to UK national transit for Plant Health restricted material ukimports.org
    06 12 071  SDP release to types A, C , D & E warehousing ukimports.org
    06 14 078 SDP release into Free Zone ukimports.org

    For all of the above CPCs, you will get immediate clearance at the frontier via CHIEF (subject to anti-smuggling checks).

    The only exception to the above is where goods, imported under CPC 06 11 002, are controlled by the Forestry Commission. See CFSP Information paper 42/07. ukimports.org

    Please note: Exciseable goods have their own CPCs. ukimports.org

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    Further Reading

    Note: This information contained on this page is only a brief section of the information that can be found in Public Notice 760.

    Click here to read / download Public Notice 760

     

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