To remove goods from a CW to OSR you have the option of either

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1 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 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 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 The rewrite of the Customs Code, Council Regulation 2913/92, means that the LCP in its current form, will be withdrawn as a method of declaring goods to OSR out of CW using CPC The new legislation is called the Union Customs Code (UCC), Council Regulation 952/2013.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 From this date, CPC 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 or

2 Normal/full entry procedure - submitting a Warehouse Removal Declaration using CPC 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 This request must be submitted by 1 Feb 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 before 1 April 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 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 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

4 Completion of Box numbers on declaration for CPC (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 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

5 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 2016 by Customs Directorate, HMRC. Your Charter explains what you can expect from us and what we expect from you. For more information go to: Your Charter