Letter 1 - Authorisation for Simplified Procedures covering letter

[This Letter together with Letter 2 is concerned with authorisation. The covering letter outlined below must be issued to every trader authorised for Customs Freight Simplified Procedures (CFSP). The conditions are mandatory and cannot be varied. The authorisation letter should reflect the procedure(s) used and should ensure the application only covers eligible goods.]

Dear Sir/ Madam,

With reference to your application to operate Simplified Procedures dated ..../..../...... <name and address of legal entity> is authorised to operate:

Simplified Declaration Procedure (not including goods released to Customs Warehousing or Free zone):

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 77 Council Regulation (EEC) No 2913/92, authority to retain supporting documentation;
  • Article 260 & 262 Commission Regulation (EEC) No 2454/93 (for release to free circulation); and
  • Article 276 Commission Regulation (EEC) No 2454/93 (for release to Inward Processing Relief, Processing under Customs Control or Temporary Import goods).

Simplified Declaration Procedure (goods entered to Customs Warehousing or Free zone) under:

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 77 Council Regulation (EEC) No 2913/92, authority to retain supporting documentation, as applicable to Type D warehousing;
  • Article 269of Commission Regulation (EEC) No 2454/93 (goods entered to Free zone by application of Council Regulation (EEC) 2913/92 Article 168a and Article 813 of Commission Regulation (EEC) No 2454/93);

*Local Clearance Procedure under:

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 263 Commission Regulation (EEC) No 2454/93 first, third and fourth indents (for goods released to free circulation);
  • and/ or Article 272 Commission Regulation (EEC) No 2454/93 (for goods to Customs Warehousing or Free zone);
  • and/ or Article 276 Commission Regulation (EEC) No 2454/93 (for Inward Processing Relief, Processing under Customs Control or Temporary Import goods).

*Removal from Customs Warehousing using the Local Clearance Procedure under:

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 263 Commission Regulation (EEC) No 2454/93 second indent (for goods released to free circulation);
  • and/ or Article 276 Commission Regulation (EEC) No 2454/93 (for Inward Processing Relief, Processing under Customs Control or Temporary Import goods).

*Removal from Processing under Customs Control using the Local Clearance Procedure under:

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 263 Commission Regulation (EEC) No 2454/93 second indent (for goods released to free circulation);
  • and/ or Article 276 Commission Regulation (EEC) No 2454/93 (for Inward Processing Relief, Processing under Customs Control or Temporary Import goods).

*Removal from Free zone using the Local Clearance Procedure

  • Article 76 Community Customs Code No.2913/92, authority to operate Simplified Procedure;
  • Article 263 second indent for Free Circulation,
  • Article 272 if released from Free zone to Customs warehouse

and/or Article 276 if released from Free zone to IPR & other procedures

*Removal from Temporary Importation relief using the Local Clearance Procedure under:

  • Article 76 Council Regulation (EEC) No 2913/92, authority to operate Simplified Procedures;
  • Article 263 Commission Regulation (EEC) No 2454/93 second indent (for goods released to free circulation) from your Temporary Imports Authorisation issued on ...... /...... /...... ;
  • and/or Article 276 Commission Regulation (EEC) No 2454/93 (for Inward Processing Relief, Processing under Customs Control or Temporary Import goods).

[To be included for all procedures authorised]

For the following goods:

[brief description or commodity code(s) of goods] with effect from ...... / ...../…… .

Authorisation is granted subject to compliance with the conditions below and those set out in the attached Letter(s).

You must:

  • declare only eligible goods (goods considered to be eligible are goods other than those listed in Section 13 of Notice 760) and any eligible goods other that those goods specified by an amendment to that Notice;

provide security to the satisfaction of the Commissioners of Revenue & Customs (for duties, taxes and levies) which may arise in respect of goods declared under the Simplified Procedure (this must be provided by making an application for a single guarantee or deferment of payment of such duties and by completing the acknowledgement in the covering letter);

allocate a Declaration Unique Consignment Reference (DUCR) to each import consignment (or Customs Warehouse Removal Declaration) which can be used to trace the consignment through your records. The DUCR must be shown under document code ‘9DCR’ in Box 44 of the Simplified Frontier Declaration (SFD) and supplementary declarations (SDI/SDW);

submit to Customs valid supplementary declarations (SDI/SDW) and ensure any failed messages are actioned, corrected and re-submitted by the fourth working day of the month (unless otherwise notified by Customs) following the creation of the tax point and/or base date i.e. the acceptance date of the SFD or the dated and timed entry into the Local Clearance record; and

use CPC 0619090 or CPC 0649090 as appropriate to submit a Final Supplementary Declaration (FSD) to Customs at the end of each reporting period confirming the number of the SDI/SDWs finalised and the number of each due during the period, together with the number of any outstanding SDI/SDWs from previous periods. Nil returns are required. The FSD must be submitted and accepted by CHIEF by the fourth working day deadline (unless otherwise notified by Customs).

If you do not agree with this decision there are 3 options available. Within 30 days of the date of this letter you can either:

•Send new information or arguments to me at the above address,

•Request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. Please write to:

Customs and International

Review and Appeals Team

7th Floor South West

Alexander House

21 Victoria Avenue

Essex

SS99 1AA, or

•Appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website at or by phoning 0845 900 0404.

Yours faithfully,

...... (Officer of Revenue & Customs)

*delete as appropriate