Using and submitting Supplementary Declarations

Supplementary Declarations and Customs Freight Simplified Procedures

Guide

Customs Freight Simplified Procedures (CFSP) is a simplified electronic way to clear imported goods. It can be used at the frontier, when goods are entered to or removed from a customs warehouse (an approved warehouse for goods liable to customs and excise duty), traders' designated premises, or when they are moved to or from a Free Zone (an approved area where imported goods may be stored without payment of VAT or import duty).

CFSP simplifies customs import procedures, offering a variety of options which can be used in isolation or in combination, according to your requirements.

CFSP allow authorised traders to gain accelerated removal or release of most third country imports (that is from a country outside the European Union) by making a simplified declaration. Read more about CFSP.

To use CFSP, you must apply for specific or general authorisation to operate the simplified procedures. Read the eligibility criteria for authorisation to trade under CFSP in Notice 760.

To be authorised, traders will have to show that they meet enhanced conditions regarding accounting systems and records, customs compliance and financial solvency. These enhanced criteria will need to be in place in your business before HMRC can grant authorisation - customs officers may visit your premises to verify your systems and paperwork.

The advantages of CFSP are:

  • you can usually expect faster release of your goods from Customs
  • you can combine CFSP with normal entry and warehouse procedures to suit the needs of your business
  • you can control your cashflow by choosing your own convenient tax point date
  • electronic submission of declarations will save you time because paperwork will be reduced and you will receive faster replies
  • if you are not authorised to use CFSP, you can use an agent who is to submit electronic declarations for you, saving your business time

Most imported third country goods are eligible for CFSP. However, certain goods and procedures have been excluded. These include goods considered dangerous or under a United Nations embargo. Find out which goods are excluded from CFSP in Notice 760.

If you wish to apply to use CFSP and/or simplified export procedures, you can use form C&E 48.