Removal of the Local Clearance Procedure (LCP) method of declaration for goods being declared to Onward Supply Relief (OSR) from Customs Warehouse (CW).
Customs Information Paper 03(2016)
Who should read: /All traders using CFSP LCP to declare goods from CW to OSR using CPC 42 71 004.
What is it about: / Withdrawal of LCP declarations as a method of declaring goods to OSR CPCs on removal from CW.When effective: / 1 May 2016.
Extant until/ Expires / No end date.
1. Background.
The rewrite of the Customs Code, Council Regulation 2913/92, means that the LCP in its current form, will be withdrawn as a method of declaring goods to OSR out of CW using CPC 42 71 004. The new legislation is called the Union Customs Code (UCC), Council Regulation 952/2013.
LCP, which is to be renamed Entry In Declarants Records (EIDR), is the most common way in which OSR declarations are submitted to HMRC when the goods are being removed from CW.
The UCC has defined the EIDR (LCP) method of declaration as ineligible for OSR goods when being removed from CW and will cease from 30 April 2016. From this date, CPC 42 71 004 will be deleted and unavailable for use.
An alternative declaration procedure has been devised that will allow you to declare your goods using the Customs Freight Simplified Procedures (CFSP) Simplified Declaration Procedure(SDP) as opposed to the normal full declaration.
To remove goods from a CW to OSR you have the option of either
Simplified Declaration Procedure - submitting a Simplified Frontier Declaration (SFD) using CPC 06 42 710
or
Normal/full entry procedure - submitting a Warehouse Removal Declaration using CPC 42 71 000.
2. What you must do if you wish to use the Simplified Declaration Procedure (SDP).
If your current CFSP authorisation to use simplified procedures does not include SDP then you will need to contact your supervising office to request that your authorisation be amended to include SDP and the CPC 06 42 710.
This request must be submitted by 1 Feb 2016. The CFSP application form C&E 48 is available on GOV.UK. The supervising office will complete a PA2 requesting the addition of SDP ‘F’ flag.
If your current authorisation to use CFSP simplified procedures does include SDP you will need to ask your supervising office to amend your authorisation to include the OSR CPC 06 42 710 before 1 April 2016. We cannot guarantee that HMRC will be able to process the amendment if you make the request after this date.
Unlike the current SDP process, the new SDP OSR CPC will not require a supplementary declaration (SDW) to be submitted. The OSR CPC will only require a single SFD as all the required information will be provided in this one declaration.
Any fiscal data, declaring the duty and/or tax due, will be provided and paid on this one declaration.
.
Please note that the SFD must be submitted, with all required accompanying documentation with the required statements in Box 44:
You must enter in Box 44 of the import declaration:
your VAT identification number (beginning Y040GB if you are importing the goods on your own behalf and Y042GB if you are importing them as an agent for someone else)
if known, the expected place and date of onward consignment
if known, the particulars of the onward transport
the name, address and VAT identification number (including the Y041 prefix followed by the 2 digit country code) of the purchaser in the Member State of destination
The declaration must be accepted by CHIEF before the goods can be removed.
3. Contacts.
If you have any queries on the content of this paper, please contact
HM Revenue and Customs
CFSP Policy
Customs Directorate
10th Floor
Alexander House
Southend-on-Sea.
Essex. SS99 1AA.
Telephone 03000 593611
Due to resource pressures only queries directly related to this paper should be directed to the above.
Queries can also be made using the online enquiry form at
or sent in writing to
HM Revenue and Customs
CITEX Written Enquiries Team
S0000
Newcastle
NE98 1ZZ
Completion of Box numbers on declaration for CPC 06 42 710
1 (1) / Declaration type (i.e. IM=imports)1 (2) / Declaration codes (i.e. C=SDP SFD goods arrived)
2 / Consignor
5 / Items (total number of items for the consignment/on declaration)
6 / Total number of packages
7 / Traders own reference number. The DUCR may be quoted here bus this must be in addition to Box 44
8 / Importer
8 / Importer identification number
14 / Declarant
14 / Declarant identification number
14 / Representative
15a / Country of dispatch/export code
21(1) / Nationality of transport
21 (2) / Identity of transport
22 (1) / Invoice currency
22 (2) / Total amount invoiced
26 / Inland mode of transport
30 / Location of goods
31 / Description of the goods
31 / Type of packages
31
31 / Number of packages
Shipping marks
31 / Container identification number
32 / Goods item number
33 (1) / Commodity code/Combined nomenclature code
33 (2) / Commodity code/TARIC code
33 (3) / Commodity code-national TARIC additional code
34a / Country of origin code
35 / Gross mass (kg)
36 / Preference
37 (1)
37 (2) / Procedure
Additional Procedure
38 / Net mass (kg)
40 / Simplified declaration previous documents
41 / Supplementary units
42 / Item price/amount
44 / Additional information
44 / Documents produced, certificates and authorisation or any additional references
45 / Adjustment
47 / Calculation of taxes
48 / Deferment payment
49 / Identification of warehouse. This field must be completed with the type, reference number and country code of the warehouse to which the goods are being released
Usually 44 / Supervising Customs office
Issued on 18 January 2016by Customs Directorate, HMRC.
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