Union Customs Code ― CFSP ― declarations

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

  • Union Customs Code ― CFSP ― declarations
  • Simplified Frontier Declaration (SFD)
  • Using the Simplified declaration procedure (SDP)
  • Using EIDR
  • Customs warehousing

This guidance note covers the rules relating to the submission of declarations by businesses authorised to use Customs Freight Simplified Procedures (CFSP).

Union Customs Code Regulation (EU) No 952/2013 , Articles 166, 167, 182; Commission Delegated Regulation (EU) 2015/2446 ; Commission Implementing Regulation (EU) 2015/2447 ; Notice 760: Customs Freight Simplified Procedures ; CFSP01000

This note should be read in conjunction with the Union Customs Code ― Customs Freight Simplified Procedures (CFSP) and covers the rules that are applicable since the introduction of the Union Customs Code from May 2016.

For the procedure prior to this date, see the CFSP ― authorisation criteria and conditions and Customs Freight Simplified Procedures (CFSP) ― declarations guidance notes.

Please note that CHIEF is being replaced by the Customs Declaration Service, see the Customs Declaration Service guidance note.

See Customs Freight Simplified Procedures: excluded procedure codes  for a list of Customs Procedure Code (CPC) that are restricted or prohibited for use with CFSP.

Simplified Frontier Declaration (SFD)

Under the simplified declaration procedure (SDP) the acceptance date and time of the SFD will be used as the base date and the tax point if this is required for a specific customs procedure.

CFSP05000

The SFD is accepted and processed at both inventory linked and other customs locations using the existing Direct Trader Input (DTI) and other infrastructure. The data that is required will depend on the commercial procedure used at the location and the type of simplified procedure used.

CHIEF will perform validation checks on the SFD when it is submitted in order to confirm that the declarant is authorised to use the relevant simplification. HMRC provides the following table providing details of when the person should get immediate clearance at the frontier via CHIEF (except for CPC 06 11 002 which is controlled by the Forestry Commission):

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