CFSP16100 - SDP authorisation criteria and conditions

Each type of CFSP procedure has specific criteria and conditions which traders must meet prior to authorisation. The following section details the additional authorisation requirements of each CFSP procedure where SDP can be used. In addition to the general criteria and conditions traders need to comply with the following for the type of CFSP they wish to use.

SDP (excluding entry to Customs Warehousing)

See Letter 3A for the additional conditions.

SDP (excluding entry to Customs Warehousing) for controlled goods

See Letter 3D for additional conditions and CFSP01000 for details of goods covered. Plus:

• ensure all border administration checks are carried out before the goods are released (see CFSP03350).

SDP to Customs Warehousing

See Letter 3B for the main additional conditions. Plus the following:

• comply with R5-3 (Warehousing procedures & conditions of operation)
• comply with X-42 (Excise Warehousing guidance)
• trader must be authorised as a Customs Warehouse keeper Type A, C, D or E, or import goods using a Type A warehouse
• warehouse approval must allow receipt of goods using Simplified Procedures and
• have suitable procedures in place, providing details of goods into warehouse to enable creation of the stock account.

SDP to Customs Warehousing for controlled goods

See Letter 3E for additional conditions and CFSP10000 for details of goods covered. Also follow the bullet points at CFSP03250, plus:

• ensure all border administration checks are carried out before the goods are released (see CFSP03350).

Customs Warehousing

Traders may be authorised to enter goods to Customs Warehousing using either the SDP or LCP. Traders may also be authorised to remove goods from Customs Warehousing using LCP. Traders can be authorised to remove goods from a Customs Warehouse using LCP whether or not they are authorised to use CFSP to remove goods from the frontier. Traders are not allowed to use CFSP for:

• transfers between Customs Warehouses,
• transfers to another customs procedure with Economic Impact (CPEI) regime where no full customs declarations are required (eg using the CPEI transfer procedure)
• for goods to be exported direct from the Customs Warehouse or,
• for goods to be discharged to CT direct from Customs Warehouse.

Authorisation conditions

The CFSP/ Customs Warehousing application must include details of the following:

1. goods applicable
   
   
2. designated premises, ie the warehouse-keeper’s premises or Type A warehouses where the goods are stored if the depositor is the applicant
   
   
3. agreement from the Type A warehouse-keeper confirming that the Customs Warehouse allows LCP for removals where the applicant is the depositor not the warehouse-keeper
   
   
4. details of the duty deferment account/single guarantee (C&E 250) to be used as security and
   
   
5. details of the duty deferment account to be used for payment of customs duties.

Type A warehousing

Please see CFSP04400 for the requirements of entry to and removal from Type A warehouses.

Joint records

In instances where the local clearance removal (from TS/ Free Zone) and Customs Warehousing receipts/stock records are made simultaneously the records must include:

• date and time of entry in records
• DUCR
• notification of warehouse arrivals/ TS or FZ removals
• details of goods removed/received (including number, value, etc)
• details of the goods held in the warehouse/ TS/ FZ
• location of the goods and
• warehouse code number.