FULL DECLARATION 

Full pre-entered declarations at both export and import borders. Largely the same as any customs clearance is handled for products arriving from outside of the EU now, full customs declarations can be arranged. To avoid any delays, these declarations will need to be made in advance of arrival at the Border Inspection Post (BIP). In order for these to be completed, you will be required to provide your customs broker with full clearance instructions and documentation, to include:

• UK VAT and EORI number.
• Deferment account number (if you have one).
• Commodity description and tariff codes for all items.
• Applicable Customs Procedure Code (CPC).
• Copies of all import documentation – Commercial Invoice, Packing List, Preference Certificates, etc.
  

Any payment of import Duty and/or VAT will need to be accounted for immediately on arrival. Once customs cleared through this method and any applicable Duty and/or VAT has been paid, goods are then in free-circulation and can then be distributed as required.

TRANSIT UNDER T1

Goods can also transit across the border via transit documents (T1). When goods are travelling under T1 status, this is considered a customs-controlled movement. Therefore, provided there are no controlled goods contained within, the shipment will
not be held at the import ‘BIP’ awaiting clearance. The process of transiting goods via T1 requires that the loading and unloading facilities be registered to be able to raise and discharge the transit document. The movement is controlled as below:

• Loading facility raise the T1 document.
• Goods are loaded onto the truck for transit.
• On arrival at both export and import BIP, the T1 document is produced by the driver to ensure clear passage.
• Goods must then be destined for a registered warehouse or External Temporary Storage Facility [‘ETSF’] that is able to discharge the T1.
• Full customs clearance must then take place in the registered ‘ETSF’ and any import Duty and/or VAT paid
  (full details must be provided as outlined in Option 1)
• Goods can then move freely.

This method allows for uncontrolled goods to move swiftly across ‘BIP’s and for customs clearance to be controlled from an approved customs controlled warehouse. Please be aware, imports using transit documents will come with some additional cost and obligation.

CUSTOMS FREIGHT SIMPLIFIED PROCEDURE [CFSP]

CFSP clearances allow for an initial simplified 'Frontier Declaration' to be made to customs. This must be completed prior to arrival at the import BIP and will ensure goods are not held and can move easily across UK borders. A final 'Supplementary Declaration' must then be made after arrival, at which point any applicable import Duty and/or VAT will need to be paid. Any clearances using this method require that your nominated customs broker be registered and approved for CFSP by HMRC. The customs broker can then manage both the simplified and latterly, the supplementary declarations for you. Supplementary declarations must be submitted to customs by the 4th working day of the month after the goods were imported. To enable the supplementary declaration to be completed, you will need to provide your customs broker with all of the details outlined in Option 1.

Imports using CFSP require excellent record keeping to ensure supplementary declarations are submitted prior to the deadline.
Failure to do so can result in penalties from HMRC. As your broker will be jointly and severally liable in this case as an ‘Indirect Representative’ they would most likely insist on being involved in the supplementary declaration.