Customs Information Paper 08 (2015)
Update to the Customs Freight Simplified Procedures (CFSP) controlled goods list.
Who should read: /All traders and agents authorised for CFSP or declaring on behalf of a CFSP trader
What is it about: / New goods added to the CFSP controlled goods list to be declared using the specific designated CFSP Customs Procedure Codes (CPCs)When effective: / Immediately
Extant until/ expires / Until further notice
1. Background.
Controlled excise goods and controlled drugswhich may only be released from the Frontier using Simplified Declaration Procedure (SDP). These goods are restricted to SDP at the Frontier to enable strict border admissibility controls to take place prior to the goods being allowed entry to the EU or the UK.
Declarations releasing controlled goods from Customs warehouses will not have the same border controls, and Local Clearance Procedure (LCP) may still be used.
2. Details.
Special CPCs must be used and additional boxesneed to be completed on the Simplified Frontier Declaration (SFD) which are specific to these goods.
Refer to the CFSP guidancefor details on how to import these goods.
Full details of the CPCs to be used and completion notes for the SFD method of declaration are in Volume 3 Appendix E2 of the UK Integrated Tariff.
Ahard copy of the SFD must be presented to Customs at the National Clearance Hub (NCH) pre-clearance for border admissibility controls to take place, along with any supporting documents such as licences.
Special CPCs are listed below:
CPCs / Description06 20 040 / SDP - Release to free circulation - Controlled goods eligible for clearance under SDP required to be presented at the border for specific pre- clearance/Border Inspection Post (BIP) controls
06 20 061 / SDP – Controlled goods eligible for clearance under SDP with Release to Customs Procedure with Economic Impact which includes Inward processing , Temporary Admission, Processing under Customs control and End use where the importer holds an appropriate full authorisation for these procedures; and Returned Goods Relief. These goods are required to be presented at the border for specific pre- clearance/Border Inspection Post (BIP) controls
06 22 071 / SDP - Controlled goods released to Types A, C, D and E Customs Warehousing required to be presented at the border for specific pre- clearance/Border Inspection Post controls
06 30 040 / SDP - Controlled drugs eligible for SDP release to free circulation
06 32 071 / SDP - Controlled drugs eligible for SDP release to Types A, C, D and E warehousing
06 34 078 / SDP - Controlled drugs eligible for SDP release into Free Zone
06 40 040 / SDP - Excise goods eligible for SDP release to free circulation
3. New goods affected by the change.
New goods included in the controlled goods list, which must now be declared using SDP, and are excluded from LCP declarations but may still be declared using a full C88 Declaration at the border.
Unmanufactured tobacco, not stemmed/stripped / 24011035-1024011035-20
24011035-91
24011035-99
24011060-00
24011070-10
24011085-10
24011085-90
24011095-11
24011095-19
24011095-21
24011095-29
24011095-91
24011095-99
Unmanufactured tobacco, partly or wholly stemmed/stripped. / 24012035-10
24012035-20
24012035-91
24012035-99
24012060-00
24012070-10
24012070-90
24012085-10
24012085-90
24012095-11
24012095-19
24012095-21
24012095-29
24012095-91
24012095-99
Tobacco refuse. / 24013000-00
You will need send your documents to NCH.
4. HMRC contact details.
If you have any comments or queries on this CIP contact the CFSP, Unit of Expertise (UOE):
Email: mailto:CFSP
Telephone: 03000 528013
Fax: 0133 389 4490
Issued on11 March 2015 by Customs Directorate, HM Revenue and Customs (HMRC).
For general HMRC queries speak to the VAT, Excise and Customs Helpline on Telephone: 0300 200 3700.
Your Charter explains what you can expect from us and what we expect from you.
For more information go to: Your Charter.