Customs state that the 4 main principles of CFSP are:
- Accelerated removal/release
- Electronic reporting
A company must be authorised by Customs to operate simplified procedures and hold specific/general authority for associated procedures such as Customs Warehousing or IPR/OPR. Traders authorised to use simplified procedures will be issued with an authorisation letter and documents, which specify:
- the procedures which may be used;
- the Articles under which they are authorised; and
- the conditions that apply to the operation of the procedures.
Accelerated removal/ release
Traders may remove goods from the frontier under transit to their premises for clearance or release to free circulation/warehousing by making a Simplified Frontier Declaration (SFD) containing the minimum of details.
Traders must submit statistical and fiscal details of the goods to CHIEF electronically using a Supplementary Declaration (SD) within a defined time-scale.
Customs may audit a traders commercial systems and records after the goods have cleared to satisfy them that the procedures are being operated satisfactorily.
Customs will still treat goods imported under CFSP the same as goods entering the UK under normal procedures as far as anti-smuggling, health, import prohibition and restriction controls when they arrive in the UK are concerned.