CFSP (Customs Freight Simplified Procedures) UK — Simplifications for Regular Importers

What is CFSP and why was it introduced?

CFSP (Customs Freight Simplified Procedures) is a set of customs authorisations issued by HMRC (His Majesty's Revenue and Customs) that allow certified importers and customs agents to carry out customs clearances in a simplified manner — without needing to submit a full customs declaration at the time the goods arrive in the UK.

The CFSP system originated in EU customs regulations (it was used in the UK as part of the EU Customs Code), and after Brexit HMRC retained it as UK CFSP based on the UK Customs (Import Duty) Act 2018 and accompanying regulations. For companies that import regularly into the UK, CFSP can be one of the most important operational decisions they make.

The two main CFSP procedures: EIDR and SDP

EIDR — Entry in Declarant's Records

EIDR is the most advanced simplification. Under EIDR:

1. Goods arrive in the UK and are immediately released for collection — without any customs declaration being submitted at the time of arrival.
2. The importer or their customs broker records the import details in their own commercial records (Entry in Declarant's Records — hence the name).
3. By the 4th working day after the goods arrive, a simplified notification (Arrival Notification or Simplified Frontier Declaration) is submitted to HMRC.
4. By the 15th of the month following the month of import, a Supplementary Declaration with full import data is submitted — and only at that point is duty and VAT paid.

Benefit of EIDR: the driver collects the goods immediately on arrival. No waiting for customs clearance = faster delivery = lower logistics costs.

Limitations of EIDR: EIDR is not available for all goods. Excluded categories include: goods subject to border controls (food, veterinary products, CITES, weapons, drugs), goods subject to procedural suspension (customs warehouse, IP), and goods requiring import licences.

SDP — Simplified Declaration Procedure

SDP is an "intermediate" level of simplification. Under SDP:

1. When the goods arrive in the UK, a simplified customs declaration (Simplified Frontier Declaration) is submitted — containing a limited set of fields, without full value or classification data.
2. HMRC releases the goods on the basis of the simplified declaration.
3. By the 15th of the following month, a Supplementary Declaration with full data and a settlement of duty and VAT is submitted.

Benefit of SDP: faster clearance than the standard (full declaration) procedure, deferred duty payments, and less data required "at the border".

EIDR vs SDP difference: under EIDR there is no customs document at all at the time of arrival — goods enter "on the record". Under SDP there is a simplified document. EIDR has more rigorous compliance requirements and is generally reserved for companies with higher import volumes.

Who can obtain CFSP authorisation?

HMRC sets requirements that an applicant for CFSP must meet. The main criteria are:

1. EORI GB number

Essential for any customs formalities in the UK. If you do not yet have one, registration is free through the GOV.UK portal and typically takes a few working days.

2. UK VAT registration

For SDP and EIDR the importer must be registered for VAT in the UK or have an exemption. Foreign importers (e.g. Polish companies) can appoint a UK customs broker as their fiscal representative.

3. Compliance history

HMRC requires that the applicant:

• Has had no serious customs or tax violations in the past 3 years.
• Has a track record of submitting customs declarations on time.
• Has no significant outstanding tax liabilities.

4. Appropriate internal procedures

The company must demonstrate that it has:

• An import records system enabling the maintenance of an EIDR register.
• Procedures for tariff classification of goods.
• Internal controls ensuring the accuracy of declarations.

5. Financial security (for large importers)

HMRC may require security (a bank guarantee or customs bond) to cover deferred duty payments. This applies mainly to large importers with a high monthly duty volume.

Benefits of CFSP for regular importers

1. Faster collection of goods

Under EIDR, the driver or courier collects the goods virtually immediately on arrival — no waiting for an HMRC acceptance decision. Under the standard procedure, waiting times range from a few minutes to several hours (orange/red route). For a high volume of shipments, CFSP can save hundreds of hours per year.

2. Deferred duty and VAT payments

Under the standard procedure, duty and import VAT must be paid when the customs declaration is submitted. Under CFSP combined with a Duty Deferment Account (DDA), the company pays duty once a month (by the 15th of the month following the month of import). That means cash flow freedom — up to 45 days without having to pay VAT and duty upfront.

Combined with PVA (Postponed VAT Accounting), which allows import VAT to be settled in the VAT return (rather than paid upfront), CFSP can completely eliminate the cash tied up in import payments.

3. Less paperwork "at the border"

Under EIDR and SDP, the customs broker and importer have more time to prepare full data for the Supplementary Declaration. This reduces the operational stress of urgently gathering documents when the driver is already waiting at the border.

4. Lower handling costs

Customs brokers with CFSP can offer lower clearance rates because simplified procedures require less work per declaration. The cost of import clearance under CFSP ranges from £45 to £150 per shipment — comparable to standard clearance, but with operational benefits.

5. Better supply chain planning

Confidence that goods will be released quickly for every shipment enables more predictable warehouse and production planning.

How to apply for CFSP

A CFSP application is submitted through HMRC's Customs Decisions System (CDS) portal. The procedure:

1. Log in to CDS using your Government Gateway ID (for a UK-registered company).
2. Select "Apply for a new authorisation" → "Customs Freight Simplified Procedures".
3. Specify the type of procedure (EIDR, SDP or both).
4. Provide information about the company, import history and records systems.
5. Attach supporting documents (latest VAT return, sample customs declarations, description of records system).
6. HMRC will process the application within 30–60 working days.

Alternatively: contact a customs broker that holds its own CFSP authorisation and can start handling your imports under the simplified procedure immediately.

CFSP vs AEO — difference and synergy

AEO (Authorised Economic Operator) is a higher level of HMRC/WCO certification confirming the status of a "trusted operator" in the global supply chain. CFSP and AEO are different instruments:

• CFSP: procedural simplifications on import — faster clearance, deferred payments.
• AEO: certified operator status — mutual recognition by many countries, lower risk of inspection, facilitations at border crossings.

Holding AEO makes obtaining CFSP easier, but it is not a prerequisite. Companies can have CFSP without AEO and vice versa.

Official sources

• HMRC Notice 760: Customs Freight Simplified Procedures — HMRC, 2026
• GOV.UK: Apply to use CFSP — HMRC, 2026
• GOV.UK: Use Simplified Declaration Procedure (imports) — HMRC, 2026

Frequently asked questions (FAQ)

What is CFSP and who is it for?

CFSP (Customs Freight Simplified Procedures) is HMRC's system of customs simplifications designed for regular importers in the UK and for customs brokers. It allows faster collection of goods without a full customs declaration at the time of arrival, and deferred payment of duty until the 15th of the following month. It is designed for companies that import regularly — at least several times a month.

What is the difference between EIDR and SDP under CFSP?

EIDR (Entry in Declarant's Records) is the highest level of simplification: goods enter without any customs document and the importer maintains their own records. SDP (Simplified Declaration Procedure) requires a simplified declaration to be submitted on arrival, but with a limited data set. Both types require a full Supplementary Declaration to be submitted by the 15th of the following month. EIDR has more demanding compliance requirements but delivers faster collection of goods.

What are HMRC's requirements for obtaining CFSP?

To obtain CFSP, a company must have: an EORI GB number, UK VAT registration (or use an agent with fiscal representation), a compliance history free of serious customs and tax violations for the past 3 years, an import records system, and internal tariff classification procedures. In some cases HMRC requires financial security for deferred duty payments.

What practical benefits does CFSP provide?

CFSP delivers four key benefits: (1) faster collection of goods — the driver does not wait for clearance; (2) deferred duty payments — duty and VAT paid once a month rather than on each shipment; (3) less administrative work at the border; (4) lower operating costs and more predictable supply chain management. Combined with PVA (Postponed VAT Accounting), CFSP virtually eliminates cash tied up in import payments.

How do you obtain CFSP — how do you apply?

A CFSP application is submitted through HMRC's Customs Decisions System (CDS). You need to provide information about the company, import history and records system. HMRC processes applications within 30–60 working days. Alternatively, a company can benefit from CFSP simplifications without its own authorisation by commissioning clearances from a customs broker that holds its own CFSP — such as easyclearance.pl.