Guide

Customs Freight Simplified Procedures (CFSP)

CFSP and customs warehousing

Traders can use Customs Freight Simplified Procedures (CFSP) to import goods using customs warehousing to suspend duty payments.

Goods can be entered into customs warehouses using CFSP in one of two ways:

  • Simplified Declaration Procedure. A Simplified Frontier Declaration is followed by a Supplementary Declaration Import (SDI) to enter imports to a customs warehouse.
  • Local Clearance Procedures (LCP). Goods are removed from the frontier to designated premises under transit procedures and move into a period of temporary storage. On removal from temporary storage you will need to enter the goods to customs warehousing in your local clearance (LC) record and subsequently submit a SDI.

Traders who've placed their goods in customs warehousing can remove them using LCP with a Supplementary Declaration Warehouse (SDW) removal declaration or the standard paper warehousing procedure.

If you choose LCP to remove the goods, you should:

  • Make an entry in your LC record which will set the tax point and base date for the submission of a SDW. The SDW deadline is the end of the fourth working day of the month following the month of the entry into the records.
  • Remove goods from the warehouse.
  • Submit the SDW
  • Submit a Final Supplementary Declaration by the end of the fourth working day of the month following the month of the entry into the local clearance records.

Read more about customs warehousing.