Controlled goods
Source: gov.uk (2025-04-30)

Information about controlled goods.

Importing controlled goods using Simplified Customs Declaration Process

Simplified Declaration Process (SDP) can be used to release controlled goods at a frontier location or from a Temporary Storage facility. For controlled goods additional data elements are required on the Simplified Frontier Declaration (SFD).

EIDR imports at frontier and EIDR removals from Temporary storage must not be used for controlled goods. Other types of EIDR use are permitted with controlled goods (for example, EIDR removals from Customs Warehouses (CWs)).

Applicants for Simplified Customs Declaration Process (SCDP) must request permission to import controlled goods providing the commodity codes and Procedure code (PC) or Additional Procedure code (APC) details with the application. SCDP authorisation holders wishing to add controlled goods to their existing authorisation must provide the commodity codes and PC and APC details to their supervising office and apply for SDP unless already held.

There are specific APCs which must be used for controlled goods.

The controlled goods APCs which must be declared on the SFD, entry in records and Supplementary Declarations (SDs) are:
- 1CD and 1CG
- 2CD and 2CG
Read Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS) (https://www.gov.uk/government/publications/appendix-2-de-111-additional-procedure-codes-of-the-customs-declaration-service-cds) for more information on these APCs.

What controlled goods are

Controlled goods are subject to special health, licensing, or environmental controls requiring endorsement of a licence, certificate, or document or control due to their nature. If you wish to import controlled goods, you must apply for authorisation or an amendment to your existing authorisation (your application or authorisation amendment must show the relevant commodity codes and PC and APC).

The below table provides an illustration of the type of goods that are normally classified as controlled. This table is not exhaustive, and traders should consult the UK Integrated Online Tariff (https://www.trade-tariff.service.gov.uk/find_commodity). Any goods shown as restricted in the UK Integrated Online Tariff (https://www.trade-tariff.service.gov.uk/find_commodity) must be entered as controlled goods for SCDP purposes and be accompanied by full supporting documentation such as Home Office licenses, veterinary certificates and phytosanitary certificates.

For the purposes of SCDP the following are also considered controlled goods:
- unmanufactured tobacco, not stemmed or stripped
- unmanufactured tobacco, partly or wholly stemmed or stripped
- tobacco refuse
Sanctions, embargoes and restrictions

Goods that are subject to sanctions cannot be declared using EIDR or SDP. Read Trade sanctions, arms embargoes, and other trade restrictions (https://www.gov.uk/guidance/current-arms-embargoes-and-other-restrictions) for more information.

Further information

Information on controlled goods can be found at UK Trade Tariff: import prohibitions and restrictions (https://www.gov.uk/government/publications/uk-trade-tariff-import-prohibitions-and-restrictions/uk-trade-tariff-import-prohibitions-and-restrictions).