HMRC Webinar: Special Procedures Customs Warehousing, Sept 2021

September 13, 2021

In an exclusive webinar for UKWA members, HMRC explained Simplified Customs Declaration Procedures (SCDP), the new post-Brexit name for the former Customs Freight Simplified Procedure (CFSP), which is used by authorised traders and customs agents when they import goods into the UK.

Attendees heard that customs warehousing is a Special Procedure which allows goods brought into the UK to be stored while the customs duties and import VAT are suspended.  It aims to facilitate trade by providing duty suspension for UK businesses importing goods from other countries.  Customs warehouses need to be authorised by HMRC.

While there are no major changes to how CFSP operates since the UK transition, HMRC highlighted that anyone currently operating as an Indirect Rep can also opt to operate as a Direct Rep for clients based in GB, if they already hold an appropriate CFSP authorisation. Those that have done this or intend on doing this, should update the supervising office by email at:  leeds.citexarteam@hmrc.gov.uk

HMRC further advised that, delayed declarations have been put in place for 2021, allowing non-CFSP authorised traders to import goods from the EU using EIDR without submitting a simplified declaration. This should be followed up within 175 days with a supplementary declaration. Non-authorised traders must either get authorised for CFSP within that timescale or find a CFSP authorised agent to submit those supplementary declarations on their behalf.

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