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UK Brexit Customs Freight Simplified Procedures EIDR

  • Jun 15, 2020 | Richard Asquith

The UK is introducing a Brexit customs declarations and tariffs soft-landing phases for six months after the end of the Brexit transition period, 31 December 2020.

To follow the declaration submissions and duties payments relief, importers of goods into the UK will use the new HMRC Customs Freight Simplified Procedures, Entry In Declarants Records (CFSP EIDR) scheme. The will be available without application until 30 June 2021.CFSP is an existing electronic customs declaration system for speedy customs clearance.

CFSP EIDR only applies on imports from the EU to Great Britain (which is the UK excluding Northern Ireland).  There are separate arrangements for Northern Ireland which effectively remains part of the EU Customs Union under the Brexit Withdrawal Agreement.

CFSP EIDR replaces the 2019 no-Brexit deal proposed measure of the Transitional Simplified Procedures (TSP), which allowed for 6-months delays on declarations and tariff payments.

Unlike the TSP, importers will not need to register for the CFSP EIDR. After 1 July 2021, importers may formally apply to stay on the deferred customs scheme – but it will otherwise not be freely available after this date. Importers may have their freight agents, logistics provider or  broker act as their representatives for importations – another difference from the TSP programme.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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