Simplified Frontier Declarations
Source: gov.uk (2025-04-30)

Information about Simplified Frontier Declarations (SFD).

General information

The Simplified Frontier Declaration (SFD) is submitted electronically to Customs.

The SFD acts as a request to Customs to release the goods from frontier control under the terms of the Simplified Customs Declaration Process (SCDP) authorised trader’s SCDP authorisation. The SFD requires a minimum number of data elements to be completed. The completion requirements are specified according to the SCDP frontier Procedure Code (PC) and Additional Procedure Codes (APCs) used. At airports and ports that do not have an electronic link to Customs Declaration Service (CDS), it may be presented manually. In these instances, it may need to be accompanied by a C130 or another locally accepted removal note.

The SFD should be submitted before or at the time the goods arrive.

The acceptance date (Accept Date) of the SFD is the tax point (where applicable) or base date for the submission of the Supplementary Declaration (SD). The Accept Date (tax point date for Simplified Declaration Process (SDP), Additional Declaration Types Y in DE 1/2) is declared as part of the XML message schema. It does not have a specific data element.

At Inventory linked locations the goods are ‘arrived’, and the acceptance date is triggered by the port’s inventory system which interfaces with CDS.

At frontier locations using the pre-lodgement model, the pre-lodgement of the SFD cannot be delayed, it must be pre-lodged before the goods are boarded. However, the ‘arrival’ of that declaration may be delayed due to the need for a manual arrival.

When the Goods Vehicle Movement Service (GVMS) system is used, the acceptance date is either automatically triggered by GVMS exceptionally (because the agent does not include all the references required by GVMS or there are problems with the GVMS system) or at frontier locations which do not have GVMS, then the acceptance must be triggered manually and so the declaration is manually arrived. The manual arrival of the declaration should be by no later than 11:59pm on the working day after the day on which the goods were imported, in which case HMRC accepts that the tax point date created (and later declared on the SD) could be the next day, and so after the goods have left the frontier location.

The frontier PC and APCs inform Customs:
- which type of SCDP is being used
- whether to expect any accompanying paperwork
- which routing the goods should normally be subject to
- any special frontier controls which may be required
- the risk category of the goods
- which procedure the goods are being released to (such as warehousing, free circulation)
The same PC and APCs are to be used on the SFD as on the corresponding SD.

PC and APCs can be declared on a single SFD only where they are allowed for a particular Declaration Category, for example, a consignment containing goods being declared to free circulation and other goods declared to Authorised use (both H1) could be declared as 2 items on the same SFD.

Read Appendix 21: Introduction to Declaration Category Data Sets (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21-introduction-to-declaration-category-data-sets) for more information.

There is also a restriction, in including on the same declaration, different goods items that have DE 1/10 Procedure codes that do not allow the same levels of simplification. For example:
- 4000 allows both Entry in the declarant’s Records (EIDR) and SDP, 4054 excludes the use of simplified procedures, therefore these goods cannot be entered on the same declaration if simplified procedure arrangements will be used
- 4000 allows both EIDR and SDP, 4200 allows SDP only - therefore, the level of simplification allowed to be declared on the same declaration would be SDP
Subject to the PC and APCs used and any frontier post-clearance checks, supporting documentation will not normally be required to be presented, however, these must be available at the time the declaration is lodged.

A separate SFD is required for each consignment released from the frontier. The SFD must be specific to the consignee or importer (header level requirement).

SFDs must not be bulked across consignees unless specific authorisation is granted and an ‘Anti-Smuggling Net’ (ASN) is provided. This concession is only available to SCDP Authorised Indirect Representatives (IRs) or SCDP Authorised Direct Representatives (DRs).

SCDP Authorised IRs or SCDP Authorised DRs may therefore choose between the submission of an individual SFD for each consignee (standard requirement) or the provision of a bulked SFD with an ASN (concession). An ASN must be provided at each airport or port used and must meet the requirements of anti-smuggling staff at each location.

Simplified Frontier Declaration I1 dataset requirements

The details to be declared on the SFD (additional declaration type code C or F) vary, depending on the simplified procedure being used, if any special procedures are being used and if the goods are controlled goods.

Read Appendix 21F: Declaration Category Data Sets I1 C&F (https://www.gov.uk/government/publications/appendix-21-import-declaration-category-data-sets/appendix-21f-declaration-category-data-sets-i1-cf) for the data set requirements for the completion rules.

Controlled Goods

PCs and APCs require additional data elements to be completed on the SFD to enable border admissibility controls and prohibition and restriction checks to take place. Read Controlled goods (https://www.gov.uk/guidance/simplified-customs-declaration-process/controlled-goods) for more information on controlled goods.

The additional DEs required are:
- DE 5/14 - country of despatch
- DE 7/15 - nationality of means of transport crossing border
- DE 4/11 - invoice currency and amount
- DE 6/13 or 6/14 or 6/15 or 6/16 or 6/17 - commodity code
- DE 5/15 - country of origin
- DE 6/2 - supplementary units
- DE 4/14 - item price
Amending or cancelling Simplified Frontier Declarations

Prior to finalisation, the sender of the Simplified Frontier Declaration (SFD) may amend or cancel it electronically if they discover an error and providing the software being used has this functionality. After finalisation of the SFD it cannot be amended electronically. Should any adjustments be required post-clearance, the (SCDP authorisation holder must check the guidance linked below to see if an amendment is required and contact the SCDP National Assurance Team.

Read Amend or cancel simplified import declarations (https://www.gov.uk/guidance/amend-or-cancel-simplified-import-declarations) for more information on how to amend or cancel simplified import declarations.