During 2021 every importer was given the benefits of EIDR (Entry in Declarants Records) – and allowed to delay import declarations for up to 175 days. Whilst this temporary easement ended on 31/12/2021, the EIDR import process is still available to those who have authorisation from HMRC.
EIDR long predates the transitional arrangements – formerly known as ‘Local Clearance Procedure’ (LCP), the idea was introduced in 2001 with the aim of making import and customs warehouse procedures more flexible and straightforward.
Under normal EIDR procedures an authorised trader can make the initial entry in their commercial records when goods are imported and follow it up with a supplementary declaration within 30 days. A final supplementary declaration follows by the 4th working day of the next month – this summarises the previous months supplementary declarations.
An EIDR authorisation can also simplify the frontier process when moving goods through ports using the Goods Vehicle Movement Service (GVMS). At these locations the authorised EORI number can be used in place of a frontier declaration to allow onward movement, reducing reliance on customs agents.
HMRC authorisation for EIDR is subject to various criteria, including:
· Being established in the UK
· Having an Economic Operator number (EORI)
· Having the ability to submit electronic declarations
· Having a good record of HMRC compliance – Customs, VAT etc
· Proven financial solvency
· Maintaining suitable documented procedures
· Access to a deferment account – your own or authorisation to use a 3rd party
· Pre-approval visit or remote meetings with HMRC
Our customs consultants have helped businesses through the authorisation process. We can assist you in getting your written procedures in place and up to standard. We can offer a range of customs declaration solutions to handle any volume of business.
Dale Hawson – Senior Customs Consultant