Using Customs Simplified Procedures

Article Date: 10 June 2010

All traders authorised to operate import simplified procedures (CFSP), export simplified procedures (SDP or LCP) or Single Authorisation for Simplified Procedures (SASP) are being urged to read a new Customs Information Paper.

Customs Information Paper (08) 89 and Customs Information Paper (09) 81A advised that businesses wishing to operate Customs simplified procedures would be required to meet enhanced criteria and conditions similar to those for Authorised Economic Operator (AEO) following entry into force of EU Regulation 1192/2008 on 1 January 2009.

This applied to both national and single authorisations.

Existing businesses were told that they would need to submit a re-application form C&E 48A to HM Revenue and Customs (HMRC) by 30 June 2010.

HMRC has accepted, following discussions with the trade, that some businesses may struggle to submit their re-application in time.

The purpose of the new Information Paper is to provide details of the circumstances when HMRC may allow existing authorisation holders additional time to complete their re-application.


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