Chapter CFSP01300

Published date26 April 2016
Record NumberCFSP01300
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

(Authorisation
Authorisation criteria
Communication
Auditability
Security for duty
Accelerated removal/release

Authorisation

All traders wishing to operate CFSP must be authorised. The trader will be issued with an authorisation letter (C&E58) which will specify the legislation under which they are authorised, the type of procedures they are authorised to use (eg SDP warehousing, LCP removals etc) and the conditions which apply to the operation of those procedures. The authorisation will also specify the means by which the declarations must be submitted, the documentation that must be retained by the trader and the means by which an audit trail will be established. It will also specify the operational procedures that the trader must follow. The trader must hold separate authorisations for associated procedures to be used with CFSP, eg Customs Warehousing, Inward Processing, etc

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Authorisation criteria

All traders who apply for CFSP will undergo stringent pre-authorisation checks to ensure that they have a good compliance history, are financially solvent and are capable of operating CFSP within departmental guidelines. See CFSP13000 - CFSP18000 for details.

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Communication

Traders must have a computer system capable of communicating with the department or employ the services of a third party. These messaging links must be thoroughly tested by both the trader and departmental staff before any authorisation is granted to ensure that the software meets our requirements. It is recommended that traders use their own live data to test these communication links as it will highlight any anomalies within their own systems more effectively than the use of the CFSP test-kit on its own.

Traders must submit statistical and fiscal details of the goods to CHIEF electronically using a SD within a defined timescale. A Final Supplementary Declaration (FSD) is required at the end of each reporting period, stating the number of SDs due, the number actually submitted successfully and any late declarations from previous periods. Nil returns are required.

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