Low Value Bulking of Imports (LVBI) is currently submitted to HM Revenue and Customs (HMRC) in the manner of ‘incomplete declarations’.
As this method of declaration will not be available after 30 April 2016, an alternative procedure has been devised so you will be able to continue to declare your goods using the LVBI Customs Procedure Codes (CPCs).
If you wish to continue using the LVBI CPCs from 1 May 2016 you will need to apply for a Customs Freight Simplified Procedure (CFSP) authorisation; specifically the Simplified Declaration Procedure (SDP) and include the CPCs you intend to use.
LVBI relates to goods imported from outside the EU with a total intrinsic value per consignee of £15 or less.