Making an import declaration in your records under CFSP
As an alternative to creating a full import prior to the arrival of goods in the UK, monthly accounting can be used under Customs Freight Simplified Procedures (CFSP). The importer does not require its own CFSP approval, rather this can be managed by managed by an approved customs agent/broker.
Generally, CFSP requires that a simple declaration to be made before the goods arrive, followed by a full declaration before the end of the month. The simplified frontier declaration (SFD) informs UK Customs that a named importer will be bringing in a number of packages. The associated reference number is then used to created the Goods Movement Reference (GMR) and so allow goods to board the ferry/train to the UK.
As an alternative to submitting SFDs, a CFSP approval can be extended to include a further simplification known as Entry in the Declarant’s Records (EIDR). Under this measure, no upfront declaration is required. Rather, the importer is trusted to record the information necessary for the clearance in its records, to be reported before the end of the month. The great advantage is that the GMR can now be based on the CFSP holder’s Economic Operators Registration and Identification (EORI) number, thus avoiding any delay that might be caused whilst the shipper waits on the UK import declaration reference.
The EIDR requirement is quite simple, you enter details of your goods into your records and include:
Your declaration unique consignment reference - which is the main reference number that links declarations and can be any number that you like.
The date and time.
Invoice numbers.
The value of the goods.
A description of the goods.
Quantity of goods - for example, number of packages and items, net mass.
The customs procedure code - invariably a permanent import to the UK under 40 00 000.
The customs classification of the goods.
The great advantage of using EIDR linked to CFSP is that the customs agent/broker employed by the importer can manage the work at the time of their choosing and so the importer can expect to pay less for their clearances.
