A Guide to TSP – Transitional Simplified Procedures

 

Post-Brexit Import Process for EU Goods

In order to mitigate the risk of disruption at UK Ports following a “No Deal” or hard Brexit, HMRC has devised a new procedure – TSP (Transitional Simplified Process).

In the event that the UK leaves the EU on 29th March 2019, TSP will come into effect and be in place until July 2020.

What is TSP?

TSP is a simplified version of CFSP (Customs Freight Simplified Process) and is intended for EU (or EU free circulation goods) only.   TSP can be used for controlled goods, although a frontier declaration will also be required on arrival at UK Port of Entry.   It cannot be used for goods under special customs processes, e.g. IPR, OPR etc.

How to Apply

To apply for TSP you must :-

As above, TSP can only be obtained by Importers – NOT by customs brokers/freight forwarders.   However, an Importer can enable their appointed customs broker to manage TSP procedures on their behalf.  

For the purposes of forward planning consider TSP as a temporary measure, with the ultimate aim being full CFSP approval.

 

The Process

  • A Frontier Declaration must be submitted by the Importer up to TWO HOURS prior to goods being loaded onto a ferry/Eurotunnel.   This declaration is a simplified entry, which can be made electronically via the TSP website.
  • Goods flow through UK Port unimpeded and can travel on to Importer’s location or assigned delivery point.
  • A Final Declaration must be submitted by the Importer on 4th of the following calendar  month via TSP website.

Duty/VAT settlement is made on 15th of calendar month, either using existing Deferment or HMRC Direct Debit.

Further Information

For further information regarding TSP or other supply chain related matters, please do not hesitate to contact our team –