CHANGES TO Notice 760: Customs Freight Simplified Procedures

Published 20 August 2018


What’s changed?

This notice replaces Notice 760 Custom Freight Simplified Procedures April 2012 and provides the new authorisation requirements implemented due to the Union Customs Code (UCC) legislation. See Section 1.2 for the new legislation.

All CFSP Information Papers mentioned are available on the HM Revenue and Customs (HMRC) CFSP webpage.

This notice has been updated at section 1.3 with new information on how to disagree with a Customs decision.


What law covers this notice?

The legal basis for CFSP is:

  • the Union Customs Code (Regulation (EU) No 952/2013 Articles 166,167 and 182), which makes provision for EU members states to authorise applications to use simplified procedures under certain conditions

  • Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) 952/2013

  • Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down rules to implement certain provisions of Regulation (EU) 2015/2013

This notice explains our view of the law.


What do I do if I disagree with a Customs decision?

If you do not agree with the decision issued to you, there are 2 options available:

  • if you want a review you should write back to the decision maker within 30 days of the date of their letter, giving your reasons why you do not agree with their decision

  • appeal direct to the tribunal who are independent of HMRC

If you choose to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Find out more information relating to reviews and appeals in leaflet HMRC1 HM Revenue and Customs decisions - what to do if you disagree.


Hammad can assist with any complications with CFSP.