Simplified Declaration Process
Source: gov.uk (2025-04-30)

Information about the Simplified Declaration Process (SDP).

General information

Simplified Declaration Process (SDP) allows goods to be released directly to free circulation or a specified customs procedure. This may be from a frontier location or from a Temporary Storage Premises.

The goods are released using a Simplified Frontier Declaration (SFD) (https://www.gov.uk/guidance/simplified-customs-declaration-process/simplified-frontier-declarations).

The SFD contains a minimal amount of information, and traders must provide any mandatory information as outlined in the Tariff, alongside:
- plain language description of the goods (sufficient to allow any frontier examination controls or risk analysis checks to take place)
- Declaration Unique Consignment Reference (DUCR) (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations#declaration-unique-consignment-references), which must be shown on the corresponding SDs
The SFD is followed at a later date by a Supplementary declaration (SD) (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations).

Aggregation of SDs may be used with SDP. Read Aggregation (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations#aggregation-of-supplementary-declarations) for more information.

There are certain circumstances in which an SD waiver is applicable with SDP (https://www.gov.uk/guidance/simplified-customs-declaration-process/supplementary-declarations).

Controlled goods can only be imported at the frontier using SDP. As part of the authorisation process, if traders are importing controlled goods they must make the supervising office aware by providing written procedures outlining how they will comply with the controls in place and how goods that are subject to controls are recognised.

Controlled goods (https://www.gov.uk/guidance/simplified-customs-declaration-process/controlled-goods) may be assigned physical or documentary checks routing, meaning that they may not be granted automatic clearance. They will be subject to all standard frontier checks and controls and must not be removed from the frontier until all border admissibility controls and examinations have been carried out. If requested, a hard copy of the SFD and all supporting documentation including any licences, certificates or health documents must be presented to the National Clearance Hub prior to the release of the goods.

Simplified Declaration Process release to Free Circulation and Return Goods Relief

Most types of goods imported using SDP are eligible for release at the frontier to free circulation or Return Goods Relief (RGR). On CDS, traders must input the same Procedure Code (PC) and Additional Procedure Code (APC) on the SFD as on the SD.

Where alcohol, tobacco, drugs and other goods which fall within the high-risk categories are being imported, traders must input the appropriate controlled goods APC on the SFD and SD. Controlled goods can only be imported at the frontier using SDP. Read Trade Tariff: look up commodity codes, duty and VAT rates (https://www.gov.uk/trade-tariff) for APCs for controlled goods.

Traders can retain the majority of supporting documents in their records instead of requiring them to be presented to Customs at the time of the goods release.

Hard copy entries and supporting documentation will therefore only be required as a matter of course for entries where physical or documentary checks are required.

The tax point is the date of acceptance of the SFD. Depending on the port in which the goods have been imported through, this will be triggered by the Goods Vehicle Movement Service (GVMS) (https://www.gov.uk/guidance/register-for-the-goods-vehicle-movement-service), port inventory systems or the manual arrival of the goods and this establishes the base date or tax point for the submission of the SD.

The SD must be sent and accepted by the tenth calendar day of the month following the month that the SFD is accepted.

Simplified Declaration Process release to a Special Procedure

Where goods are imported using the SDP into a Special Procedure, traders must input the same PC and APC on the SFD as on the SD.

Where alcohol, tobacco, drugs and other goods which fall within the high-risk categories are being imported, traders must input the appropriate controlled goods APC on the SFD and SD. Controlled goods can only be imported at the frontier using SDP. Read Trade Tariff: look up commodity codes, duty and VAT rates (https://www.gov.uk/trade-tariff) for APCs for controlled goods.

This process does not require the presentation of supporting documentation as a matter of course but traders should have adequate procedures in place to maintain:
- the necessary evidence in support of the claim to the relief
- copies of any necessary export declarations (linked by a DUCR where applicable)
- copies of any INF2s (relevant for Northern Ireland only)
- evidence to support duty calculations where a tax override code has been used on the SDs, for example, C&E 1154s
Hard copy entries and supporting documentation will only be required for entries where physical or documentary checks are required. The acceptance date and time of the SFD normally establishes the base date or tax point for the submission of the SD.

The SD must be sent and accepted by the tenth calendar day of the month following the month that the SFD is accepted.

Simplified Declaration Process release to Customs Warehousing

Where goods are imported using SDP into Customs Warehouse, traders must input the PC ‘7100’ and the appropriate APC on the SFD. The use of the appropriate PC and APC allows the release of non-controlled goods direct to an approved Customs Warehouse.

The Customs Warehouse authorisation must include or be amended to include the receipt of goods using SDP. The authorisation number for the Customs Warehouse and the warehouse ID must be declared. In the case of private warehousing, the warehouse-keepers EORI must be input into DE 3/16 (https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/group-3-parties%22%20/l%20%22data-element-3-16) [Importer Identification Number].

Alcohol, tobacco, controlled drugs and other goods which fall within the high-risk categories must be imported using SDP with the appropriate controlled goods APC on the SFD. Controlled goods can only be imported at the frontier using SDP. Read Trade Tariff: look up commodity codes, duty and VAT rates (https://www.gov.uk/trade-tariff) for APCs for controlled goods.

Hard copy entries and supporting documentation will only be required for entries where physical or documentary checks are required.

The acceptance date and time of the SFD does not set the tax point nor establish the date for the submission of the SD (as that is waived) but it does establish the date from which the rules governing the Customs Warehousing procedure apply. Following the release of the goods at the frontier they must be delivered direct to the declared warehouse. The goods should be delivered to the Customs Warehouse within 5 working days.

SFD entry number, date and DUCR must be entered in the warehousing stock records. Please refer to Customs Warehouse Handbook (https://www.gov.uk/guidance/special-procedure-customs-warehousing) for further details on the creation of the stock records.

Simplified Declaration Process release into a Freeport Customs Special Procedure

Read Customs declaration completion requirements for Great Britain (https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain) for details of the SFD completion requirements, PC and APCs for SDP release to Freeport Special Procedure.

Read Freeports (https://www.gov.uk/guidance/freeports) for specific guidance on Freeports.

A declaration to the Freeport Customs Special Procedure may be made using SDP, except where a prior declaration to a customs special procedure has already been made in respect of the goods. Controlled goods can only be imported at the frontier using SDP. APCs for controlled goods can be found in the Tariff (https://www.gov.uk/trade-tariff).

Alcohol, tobacco, controlled drugs and goods which fall within the high-risk categories can only be imported using SDP with the appropriate controlled goods APC on the SFD.

Hard copy entries and supporting documentation will not be required as a matter of course at the frontier unless the entries are assigned a routing of 1 or 2.

Following the release of the goods at the frontier, they must be delivered directly to the Freeport site in which they are authorised to be kept.

SFD Movement Reference Number (MRN) date and DUCR must be entered in the Freeport business’s records. Read Declaring goods and paying tax when using a UK Freeport customs site (https://www.gov.uk/guidance/declaring-goods-and-paying-tax-when-using-a-freeport-customs-site) for further information on record-keeping requirements.

A SD is not required where SCDP is used in respect of a declaration to the Freeport procedure.