Transitional Simplified Procedures

22/03/2019 18:21:49
In the guidance published by HMRC on 4/2/19 on registering for simplified import procedures, the Standard Goods procedure states "If you're importing goods that are not 'transitional simplified procedures controlled', you'll need to make a customs declaration within your commercial records when the goods cross the border.

What does "within your commercial records mean in this context". Is this simply a record kept by the importer themselves without any notification to HMRC? and then HMRC are only notified when the supplementary declaration is made?
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Re:Transitional Simplified Procedures

22/05/2019 11:47:25

Thanks for your question.

Yes. The entry in your own commercial records is made and retained by the importer at the time of import and must consist of the data elements that will subsequently appear in the TSP supplementary declaration at the time it has to be presented to customs.

Nothing is presented to customs at the time of import unless the goods are controlled (e.g. licensable, etc.) or liable to excise duty.

Making declarations using transitional simplified procedures