Introduction
Source: gov.uk (2025-04-30)

Information about the Simplified Customs Declaration Process (SCDP).

Background to the Simplified Customs Declaration Process

The Simplified Customs Declaration Process (SCDP) provides flexibility to businesses that import by moving fiscal and statistical controls inland. This provides a greater certainty of clearance as administrative controls at the border are minimised. The procedures rely on the development of commercial software and the use of electronic communication facilities linked to Customs Declaration Service (CDS).

All goods imported using SCDP will be subject to anti-smuggling, prohibitions, and restrictions checks. Admissibility controls will continue to be exercised at the frontier.

Overview of the Simplified Customs Declaration Process

SCDP is a two-stage electronic declaration method. There are 2 processes which may be operated in isolation or combined to best meet the trader’s needs. They may opt to use either Simplified Declaration Process (SDP), Entry in the Declarant’s Records (EIDR), or both.

In both cases, the import declaration is submitted in 2 stages. The initial message provides Customs with a minimum amount of data which effects release of the goods. This message may be provided either in the format of a Simplified Frontier Declaration (SFD) which is submitted to Customs at the frontier, or as an EIDR declaration.

The simplified declaration is then usually followed by a Supplementary Declaration (SD) which contains the full fiscal and statistical data. This must be submitted before the end of the tenth calendar day following the ’end of the reporting period’ in which the acceptance of the simplified declaration occurred. CDS then calculates the duty and VAT due and payment is collected by duty deferment (https://www.gov.uk/guidance/apply-for-an-account-to-defer-duty-payments-when-you-import-or-release-goods-into-great-britain). Read SD waivers (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations#supplementary-declaration-waivers) for more information.

Basic principles of the Simplified Customs Declaration Process

Authorisation

All traders wishing to operate the SCDP must be authorised. Requiring authorisation before use helps ensure that only reliable and responsible traders are allowed to use this very flexible method of simplified clearance. Control is maintained through pre-authorisation checks, post authorisation intervention and post clearance assurance activity.

Eligibility

Authorisation can only be granted to UK established legal entities (legal debtors). To be authorised for SCDP, traders must meet all the general criteria and conditions as well as those specific to the type of SCDP they wish to use. Although both importers and third parties (authorised Indirect Representation (IR) and authorised Direct Representation (DR)) may be authorised for SCDP, third parties may be subject to additional criteria and conditions.

General pre-authorisation criteria and conditions

To be eligible for SCDP, applicants must satisfy all the general criteria as well as the criteria for the type of SCDP used.

For UK they must provide evidence that they comply with Reg 31 of The Customs (Import Duty) (EU Exit) Regulations 2018.

For SCDP imports into Northern Ireland they must provide evidence that they comply with:
- Union Customs Code (UCC) Article 39 (a) (b) and (d) for EIDR
- UCC Article 39 (a) for SDP
An applicant must:
- hold an Economic Operator Registration and Identification (EORI) number
- be an established legal entity in the EU - for example, Sole Proprietor, Partnership, Public Limited Company, Private Limited Company or have a Public Benefit Entity (PBE)
- have a good record of compliance with other Customs related requirements - for example, INTRASTAT submissions, VAT returns or deferment
- the structure and internal controls of the business
- how the audit trail is maintained
- the backup, recovery, fallback, archiving and retrieval of business and customs records
- the security and archiving of documentation
- the procedures for the making of customs declarations, the use of customs agents and the flow of goods
- how irregularities and errors are identified and actioned
- establishes their relationship to the declarations made
- is sufficient to enable Customs to carry out effective checks on compliance with import prohibitions or restrictions or any other provisions governing release to free circulation, or other customs procedure, of goods covered by the authorisation
- regularly declare goods
- have access to an electronic reporting system
- provide security for their customs duty and other tax liabilities
Applicants will also be required to satisfy these conditions. They must:
- declare only eligible goods
- specify the goods to be covered by the authorisation
- ensure that there is a sufficient level of guarantee to cover payment of import duties and VAT on all transactions (such as all SCDP and non-SCDP consignments)
- allocate a Declaration Unique Consignment Reference (DUCR) to each import (or Customs Warehouse removal) which can be used to trace the consignment through their records, providing a full robust audit trail
- hold authorisations for other procedures such as Inward Processing (IP), Outward Processing (OP), or Customs Warehousing, which they wish to use in conjunction with SCDP
- hold and maintain a set of commercial records for the goods declared by these procedures
- change of business or trading name
- change of premises
- significant alterations to the business pattern - for example, changes to the type of goods or the processing or storage procedures or, change of DR
- change of deferment account
- significant changes to the record keeping systems - for example, computer hardware or software, or the route by which they submit the declarations
- keep an archive of all declarations and supporting evidence for 4 years after the date of their submission and make this available to Customs on request (other legislation, for example, VAT, Excise or Company taxation, may specify that this information must be kept for longer periods)
- allow Customs to audit their system when requested
- comply with all the relevant provisions as laid down in EU and UK customs legislation, and all relevant requirements imposed by Customs which are set out in official Notices or other official publications
- submit to Customs valid SDs within the required time limit in the manner and format specified
- submit a Final Supplementary Declaration (FSD) in the manner and format specified to Customs at the end of each period declaring the number of SDs that were transmitted during the period - nil returns are required
Application

Traders must complete form C&E48 (https://assets.publishing.service.gov.uk/media/662f41e30eb28709db13804f/CE48_04-24.pdf) to apply for authorisation to use simplified procedures for imports and must also provide:
- written procedures
- a list of customs procedure codes and commodity codes
- a client list (where you are applying to be either or both an authorised direct representative or an authorised indirect representative)
Read Apply to use simplified procedures for import or export (C&E48) (https://www.gov.uk/guidance/apply-to-use-simplified-procedures-for-import-or-export-ce48) for more information on how to apply for SCDP.

Following a successful application, the applicant will be issued with an authorisation approval notification. The authorisation approval notification will specify:
- the legislation under which they are authorised
- the type of procedures they are authorised to use (for example, SDP to place goods into Customs warehousing)
- the conditions which apply to the operation of those procedures
- how the declarations must be submitted
- the documentation that must be retained by the trader
- how an audit trail will be established
- the operational procedures that the trader must follow
The trader must hold separate authorisations for any associated procedures that they use alongside their SCDP authorisation, for example, Temporary Storage or Special Procedures such as customs warehousing or inward processing.

Communication

Traders must have a computer system capable of communicating with HMRC or employ the services of a third party with such functionality. These messaging links will be thoroughly tested by both the trader and HMRC staff before authorisation is granted, to ensure that the software meets requirements and can fully function once authorised. Applicants must successfully test their communications links to CDS using the Trader Dress Rehearsal service (https://www.gov.uk/guidance/using-the-trader-dress-rehearsal-service) prior to authorisation.

SCDP Authorisation holders must submit full statistical and fiscal details of the goods to CDS electronically using a SD within a defined timescale. Read SD waivers (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations) for more information. A FSD is also required at the end of each reporting period, which states the number of SDs due, the number submitted successfully and any late declarations from previous periods. Nil returns are required.

Checks

It is a requirement of using SCDP that traders must allow HMRC to undertake audits of their commercial systems and records. To gain and maintain authorisation to use SCDP, traders must have a robust audit trail to allow HMRC to successfully perform post-clearance checks, verifications, and full system audits, including in-person visits to the authorisation holder’s premises. SCDP Authorisation holders must maintain fully documented procedures that accurately describe the operation of the business and the links between commercial systems and duty declaration systems.

Security

All applicants wishing to operate SCDP must have a deferment account (https://www.gov.uk/guidance/apply-for-an-account-to-defer-duty-payments-when-you-import-or-release-goods-into-great-britain) to provide security for the duties due. In the case of applicants who are third party operators, they must secure the goods being released in their own right and on behalf of their clients. This may be using their own deferment account, or their client’s deferment account (where the client has given permission for it to be used).

Accelerated removal or release

Traders may remove goods from the frontier by either submitting a SFD or by making an EIDR.

This initial declaration (in either format) contains the minimum amount of information required to effect release of the goods. The full statistical and fiscal information is then provided on an electronic SD at a later date.

Where EIDR imports at the frontier is used at inventory linked locations, a C21i EIDR Notification of Presentation (NOP) (https://www.gov.uk/guidance/simplified-customs-declaration-process/entry-in-the-declarant-s-records#eidr-notification-of-presentation) is required in addition to the entry in declarants record to facilitate clearance through the inventory system.

The use of this two-stage declaration procedure enables the trader to gain release of their goods without being required to provide a full entry and supporting documentation to Customs at the time or point of entry. This means that formalities at the frontier are kept to a minimum thereby allowing accelerated release of the goods.