Customs Freight Simplified Procedures (CFSP) - declarations

By Tolley
VAT_tax_img5

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Customs Freight Simplified Procedures (CFSP) - declarations
  • Procedures
  • Temporary storage (TS)
  • Customs warehousing (CW)
  • Simplified Frontier Declaration (SFD)
  • Clearing goods via CHIEF
  • Supplementary declaration (SD)
  • Miscellaneous aspects

This guidance note provides an overview of how to submit the required CFSP declarations. This note should be read in conjunction with the Customs - commonly used terminology and CFSP - Authorisation criteria and conditions guidance notes.

2913/92/EEC , Article 76; 2454/93/EEC , Articles 253-278; Notice 760 Customs Freight Simplified Procedures (CFSP) ( LNB News 13/11/2008 144); CFSP01000
Procedures

The procedures outlined below can be used with customs warehousing. Further information on this procedure can be found in the Customs warehousing - introduction guidance note.

LCP can also be used in conjunction with PCC, TA, and IPR for example. Further information can be found on these procedures in the Temporary admission - overview, Inward Processing Relief (IPR) overview and Processing under Customs Control (PCC) guidance notes.

Simplified Declaration Procedure (SDP)

This may be used to:

  • release goods into free circulation, IPR, PCC, OPR, TA and End Use. A Simplified Frontier Declaration (SFD) will need to be completed and submitted at the frontier.
  • customs warehousing at the frontier

A Declaration Unique Consignment Reference (DUCR) needs to be allocated to each consignment and this number must be included on Box 44 on the SFD and SD.

Businesses must then complete and submit a supplementary declaration (SD) for all goods cleared using SFD. This is an electronic message sent to CHIEF, containing fiscal and statistical information which enables HMRC to calculate the amount of customs duties and / or import VAT due when the goods are cleared. The SD must be submitted and accepted by CHIEF by the end of the fourth working day of the month following the acceptance of the SFD.

A list of the most commonly used CPC can be found in the CFSP

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