Transitional Simplified Procedures (TSP) - CFSP Lite?
Friday 5th April 2019
TSP for imports have been introduced by HMRC as a day One No Deal mitigation process. TSP TSP Further Relaxation
As TSP requires Supplementary Declarations (SD) and SD's can only be submitted electronically, and indeed, SDs are an integral part of CFSP..... it is clear that TSP is CFSP Lite!
Although initially HMRC were sceptical, it has been agreed that TSP is open to current CFSP authorised operators to use should we leave the EU without a deal.
It is clearly designed to take pressure off the border (particularly where EIDR rather than a frontier declaratoion is used) and move processes in land.
It is a temporary measure, but may prove useful all the same.