30th October 2019
HMRS have clarified the Final Supplementary Declaration (FSD) requirements for Transitional Simplified Procedures (TSP).
TSP has been designed as an easement to assist those making customs declarations for the first time i.e. those currently engaged in intra-EU traffic. HMRC have made the requirements as facilitative as possible but also need to introduce an element of control to allow them to administer TSP correctly as we move towards a future steady state where all customs simplifications are handled in a more consistent manner.
The requirement for 2 separate FSDs for TSP and Customs Freight Simplified Procedures (CFSP) is one of the compliance tools introduced to allow HMRC to better administer TSP. As such we can confirm that the requirement for 2 separate FSDs for TSP and CFSP remains part of the requirements for TSP traders.