Simplified Customs Procedures: CFSP and Entry in Declarants Records

Simplified customs procedures exist to reduce the administrative burden on businesses that regularly import and export goods through the UK border. Two of the most important simplified approaches are the Customs Freight Simplified Procedures (CFSP) and Entry in the Declarant’s Records (EIDR). These procedures allow authorised businesses to clear goods more quickly, with full customs declarations submitted after the goods have been released.

What Are Simplified Customs Procedures?

Standard customs procedures require a full declaration to be submitted and accepted before goods can be released from the port or airport. This can create bottlenecks, particularly for businesses handling high volumes of consignments. Simplified procedures allow goods to be released with minimal upfront information, with the complete declaration submitted later — typically within a set number of days.

According to GOV.UK guidance, there are several levels of simplification available, with CFSP and EIDR representing the two main options for imports.

CFSP: Customs Freight Simplified Procedures

CFSP allows authorised businesses to use a simplified frontier declaration to release goods at the border, followed by a supplementary declaration submitted within a specified period. The simplified declaration contains only the essential information needed for risk assessment and goods identification. The full supplementary declaration, containing all required data elements, is then submitted electronically via the Customs Declaration Service.

CFSP is available for both imports and exports and is particularly useful for businesses that import goods frequently and need to minimise border delays. Authorisation requires demonstrating reliable record-keeping, financial solvency, and a satisfactory compliance history with HMRC.

EIDR: Entry in the Declarant’s Records

EIDR represents the highest level of simplification available for imports. Under EIDR, authorised businesses can release goods by making an entry in their own commercial records — without presenting any declaration at the frontier at all. The goods are cleared based on the trader’s own systems, and a supplementary declaration is submitted to HMRC subsequently.

This procedure is ideal for businesses with sophisticated inventory and logistics systems that can accurately record all necessary customs data at the point of goods receipt. EIDR authorisation requires a higher level of trust from HMRC and more stringent compliance conditions than CFSP.

Benefits of Simplified Procedures

Faster clearance: Goods are released at the border without waiting for full declaration processing, reducing port dwell time and transport costs.

Reduced congestion: Simplified procedures help manage peak volumes and prevent delays during busy periods.

Cash flow benefits: Duty payments can be deferred under a duty deferment account (DDA), with monthly consolidated payments rather than per-consignment payments.

Operational efficiency: Businesses can align customs declarations with their own commercial processes, submitting supplementary declarations in batch rather than individually. Working with a specialised customs broker ensures these procedures are operated correctly and compliantly.

How to Apply for Authorisation

Applications for CFSP or EIDR authorisation are submitted to HMRC. The requirements include having an EORI number, maintaining adequate IT systems for record-keeping and declaration submission, demonstrating financial solvency, and having a clean compliance record. For EIDR, additional requirements may include customs audit readiness and approved software systems.

Is Simplification Right for Your Business?

Simplified procedures are most beneficial for businesses importing regularly and in significant volumes. If your business makes occasional imports, the standard procedure may be sufficient. However, as import volumes grow, the time and cost savings from simplified procedures can be substantial. A professional customs clearance partner can assess your current operations and advise on whether CFSP or EIDR would deliver meaningful benefits.