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Speed up the delivery of your imported goods into the UK

Speed up the delivery of your imported goods into the UK

Customs Freight Simplified Procedures (CFSP) speed up the removal and release of goods imported from outside the European Union (EU). If you're an importer, CFSP could help you run your business more efficiently. If you use CFSP, all you have to do to get your goods released at the frontier is make a simplified declaration with basic details of the consignment. You won't need to give us the full details until later on.

CFSP works electronically, so as well as speeding up the release of your goods, it can help reduce your paperwork.

To use CFSP and other associated procedures, you'll need to be authorised. Once you're running CFSP, we'll carry out audits to check that you're operating the system properly. Alternatively, you may be able to use CFSP facilities provided by your agent or freight forwarder.

This guide will help you understand how CFSP can help you and how it works.

On this page:

CFSP procedures
The Simplified Declaration Procedure (SDP)
The Local Clearance Procedure (LCP)
Customs warehousing
Simplified Frontier Declaration
Payments and guarantees
Authorisation
Representation
Visits by HM Revenue & Customs (HMRC) officials
More useful links

CFSP procedures

There are two main CFSP simplified procedures:

The Simplified Declaration Procedure. This speeds up the release of goods at the frontier.
The Local Clearance Procedure. This speeds up the removal of goods from the frontier to designated premises for temporary storage and later release.

There are certain goods, like commercial drugs, alcohol and tobacco, that can't be released from the frontier using LCP.

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The Simplified Declaration Procedure (SDP)

The aim of the SDP is to speed up and simplify the release of goods you've brought into the country. Using SDP, to get goods released at the frontier you only need to provide us with brief details of the consignment. This generally means your goods can be released more quickly and conveniently than if we had to wait until you've made a full declaration.

You give us brief details in a Simplified Frontier Declaration (SFD), which you can make electronically to the Customs Handling of Import and Export Freight (CHIEF) system, or on paper. When we've received this, we'll give customs clearance to your goods.

Later, you'll need to make a full electronic Supplementary Declaration Import to CHIEF, to give us comprehensive details of the goods in the shipment. You'll need to send this - and have it accepted - before the end of the fourth working day of the month following the month when you made the simplified declaration. CHIEF is our computerised system for processing import and export declarations. It helps to keep goods flowing into and out of the UK as efficiently as possible.

You can use the SDP to release goods at the frontier into:

free circulation
inward processing relief (IPR)
processing under customs control (PCC)
end use
temporary importation
free zones

You can also use the SDP to release goods into:

customs warehousing at the frontier
outward processing relief (OPR) - including simplified outward processing relief

There are separate provisions for using these procedures.

More about the Simplified Declaration Procedure in Customs Notice 760

Supporting documentation

When you make an SFD, some goods will need additional supporting documentation. They include:

controlled goods like firearms and live animals
commercial drugs
excise goods like alcohol and tobacco

More about the supporting documents you'll need for controlled and other goods in Customs Notice 760

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The Local Clearance Procedure (LCP)

You can use the LCP to remove goods from the frontier to designated premises where you store them temporarily. You can then release the goods to a customs procedure.

You can't use LCP to remove certain goods from the frontier, including controlled goods like live animals and excise goods like tobacco.

To use the LCP, you must be approved as an Authorised Consignee for Common/Community Transit or for UK Transit and transit guarantee purposes. You can use Community Transit or UK Transit procedures to move the goods from the frontier to your storage premises.

You can designate more than one location to receive your goods. If you don't own the premises, you must be able to show that you've got control over the goods.

If you receive goods from outside the EU and you move them in another EU member state - or European Free Trade Agreement (EFTA) country - using the Community Transit procedure, you must use the New Computerised Transit System (NCTS) to communicate with us.

If you use Community Transit, you don't have to use an SFD. Instead, you can use the existing hard copy Single Administrative Document (SAD) (form C88) declaration to move the goods.

If you use UK Transit at locations linked to the Department for Business, Enterprise and Regulatory Reform (BERR) inventory, you can submit an SFD electronically. At other locations you must submit this in hard copy as well as - or instead of - a removal note.

Temporary storage

The transit movement is complete when the goods arrive at your designated temporary storage premises.

There are various conditions covering temporary storage areas - and covering the control, handling and transfer of goods stored in them. Your CFSP authorising office must approve your temporary storage arrangements.

Some or all of your goods can remain in temporary storage for up to 20 days from the date of transit discharge. You must then release them so we can process them. Occasionally, your control office may allow a short extension.

More about the Local Clearance Procedure in Customs Notice 760

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Customs warehousing

Under CFSP you can put goods into customs warehousing either using the SDP, or using the LCP after you've placed them in temporary storage. But you can only remove goods using the LCP.

If you use the SDP to put goods into customs warehousing you'll need to show this on your Supplementary Declaration Import.

If you use the LCP to put goods into customs warehousing you'll need to show this in your Local Clearance Records when you remove the goods from temporary storage. You'll then need to submit a Supplementary Declaration Import.

To remove goods from customs warehousing using the LCP, you'll need to show this in your Local Clearance Records and then make a Supplementary Declaration Warehouse.

The supporting documentation you'll need when you put goods into customs warehousing depends on the type of warehouse it is. When you remove the goods you'll need to have all supporting documentation available.

More about customs warehousing in Customs Notice 760

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Simplified Frontier Declaration

You can use a Simplified Frontier Declaration to declare goods at the frontier. You can submit the declaration to CHIEF either electronically or in hard copy.

CHIEF performs validation checks on the simplified declarations you submit. It does this to make sure you're properly authorised.

Normally you only need to give minimal documentation along with a Simplified Frontier Declaration. But controlled goods, commercial drugs and excise goods need specific supporting documentation. You'll need to follow special procedures if you import these types of goods.

Supplementary Declarations

After you make a Simplified Frontier Declaration, you need to make a Supplementary Declaration. You have to do this to report fiscal and statistical information, whether you use the LCP or the SDP. We need the information to calculate any revenue due. We also use it for gathering trade statistics.

When you make the Supplementary Declaration, you include information similar to what you put on a normal Single Administrative Document (SAD - form C88), plus some specific date and time information.

You can send us Supplementary Declarations by email or through the existing BERR System Operator networks. You'll need access to the CHIEF system.

You don't need to make a Supplementary Declaration for everything in one shipment at the same time, if you don't have all the information yet. You can submit more than one Supplementary Declaration relating to a single Simplified Frontier Declaration.

If you release a consignment to customs procedures in stages, you'll need to make separate Supplementary Declarations.

Reduce the number of Supplementary Declarations you need to make

You can use 'aggregation' to reduce the number of Supplementary Declarations you need to send us. This lets you combine several Supplementary Declarations that contain the same 'header' and 'item level' information into a single customs declaration.

Specific rules apply to the aggregation of information, especially when you use aggregation across a tax point. You can't aggregate across different accounting periods.

Deadlines

You must send a Supplementary Declaration to CHIEF before the end of the fourth working day of the month after one of the following:

the month when we accepted your Simplified Frontier Declaration
the month when you entered release details in your Local Clearance Records

If you're authorised to import excise goods through CFSP you must submit the Supplementary Declarations according to the excise reporting periods.

If there are any inaccuracies in a Supplementary Declaration you send to CHIEF you've got a certain amount of time - normally 24 hours - to amend or cancel it. You can often do this using the software you used to send the Supplementary Declaration.

If for any reason you're unable to submit the Supplementary Declarations by the due date, you must let us know why.

More about Simplified Frontier Declarations in Customs Notice 760

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Payments and guarantees

You must pay any debts - like duties and VAT - that become due when you release goods through SDP or LCP using a duty deferment account. This is because CFSP is an electronic declaration method. You can't use other payment methods, like cash or the Flexible Accounting System.

You must also provide security against any potential debts that come about when you release the goods. This security may take one of two forms:

the authority to use a duty deferment account - either your own or someone else's
a single guarantee

Your guarantee must normally be enough to cover all the duty and VAT you owe in a calendar month.

If you're an indirect agent - meaning you act for your clients in your own name - the duty deferment account you use can be your own or your client's. If you use a single guarantee instead, this can also be your own or your client's.

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Authorisation

If you want to use CFSP you'll need authorisation from us. You'll need:

general authorisation to use the scheme
specific authorisation to use procedures like customs warehousing

You'll have to meet certain conditions when you operate the scheme. Some are general conditions and others are additional conditions for specific procedures.

The general conditions for operating the CFSP cover matters like:

record keeping and documentation
reporting to us
notifying us about certain changes in your systems or practices
complying with all the rules and regulations of the scheme
making your records available for us to examine

Additional conditions apply to the following individual procedures:

customs warehousing - SDP
local clearance
temporary storage
removing goods from customs warehousing using the LCP
authorising a third party direct representative

Further conditions apply to all CFSP simplified procedures. There are additional specific conditions for the SDP.

More about CFSP authorisation conditions in Customs Notice 760

Apply for authorisation to use CFSP on form C&E 11 CFSP Application Form

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Representation

If you're an authorised CFSP trader you can nominate a third party to submit your declarations on your behalf. You could use a freight forwarder or an agent with access to CHIEF, for example.

You must give written authorisation for a third party to submit CFSP declarations on your behalf.

There are three types of representation:

Self representation, where you make declarations in your own name and on your own behalf.
Direct representation, where a third party acts in your name and on your behalf.
Indirect representation, where your authorised third party acts in their own name but on your behalf. You're both jointly liable for any customs debt.

If you're authorised for CFSP you could arrange for a service provider, like a computer bureau, to operate your accounting systems and submit your Supplementary Declarations. The service provider will generally act as your direct representative.

More about CFSP representation in Customs Notice 760

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Visits by HM Revenue & Customs (HMRC) officials

We'll visit you from time to time to make sure you're paying the right amount of tax and duty, and to check you're complying with other customs requirements.

When we visit we'll examine your:

business records
systems
trading methods
premises

If your business is small, our visit might only take a few hours. If you've got a large and complex business, our visit could last for two days or more.

How often we'll visit you depends on:

the size and complexity of your business
your use of third party service providers like import and clearance agents, consultants or computer bureaux
your record of past compliance

If you send in late or incorrect declarations and payments then we'll visit your business more often.

You'll need to give us access to the systems you use to work out duties and VAT and to make CFSP declarations. You must also make all your CFSP records available to us.

Make sure you keep all documents and declarations relating to your CFSP entries available for examination for at least four years.