Using simplified procedures
Source: gov.uk (2025-04-30)

How to use simplified procedures when importing or exporting.

The legislation allows the use of simplified procedures for both import and re-export provided certain criteria are met and an authorisation for these simplifications has been granted.

The Simplified Customs Declaration Process (SCDP) consists of the use of the Simplified Declaration Procedure (SDP) and the Entry in Declarant’s Records (EIDR), which involves either a simplified declaration made to HMRC or an entry in the trader’s records. A valid SCDP authorisation is required.

More information on the use of and authorisation can be found at:
- applying to use simplified declarations for imports (https://www.gov.uk/guidance/using-simplified-declarations-for-imports)
- applying to use simplified declarations for exports (https://www.gov.uk/guidance/using-simplified-declarations-for-exports)
Receipts using the simplified declaration procedure (SDP)

The warehousekeeper will need to use commercial documentation to identify the goods and enter the details in the stock records. These details must include the Declaration Unique Consignment Reference (DUCR) that is quoted on the Simplified Declarations for Imports (SDI). The entry into the stock records must be the date the goods are received at the customs warehouse, with the date of acceptance of the simplified frontier declaration being the actual date of entry to the customs warehouse arrangements. This should be included on a supplementary declaration for that period.

Receipts using EIDR

When the records of the warehousekeepers are used as EIDR records, it is important to make sure that the information entered in the records contains sufficient details to meet the requirements for customs warehousing.

Goods being entered to customs warehousing procedure using EIDR will use a 71 series procedure code within the EIDR record. At inventory linked locations a C21iNOP is also required (declaration type J or K), the supplementary declaration (type Z) is waived. The date and timed entry in record is the acceptance date and is the date of entry to the customs warehouse arrangements.

More information can be found at making an import declaration in your records (https://www.gov.uk/guidance/making-an-import-declaration-in-your-records).

Removals using simplified procedures

Discharge of the customs warehousing procedure is allowed using simplified procedures for release to free circulation, discharge to another special procedure or re-export.

A valid Simplified Customs Declaration Process (SCDP) authorisation must be held to use simplified procedures to remove goods from the customs warehousing arrangements using the:
- entry in declarant’s records (EIDR) for removals to free circulation
- EIDR for removals to another special procedure, or
- simplified declaration procedures for removals for re-export.
EIDR cannot be used to export goods from a custom warehouse.

More information on removals from customs warehousing using EIDR can be found at:
- entry in the declarant’s records: removal from customs warehousing using EIDR (https://hmrc.sharepoint.com/sites/COM182837022/sitepages/CFSP04400.aspx)
- applying to use simplified declarations for exports (https://www.gov.uk/guidance/using-simplified-declarations-for-exports)
Re-exporting goods which are subject to a customs declaration

Export simplified procedures can also be applied to re-exports (which are subject to a customs declaration). Alternatively, re-export may be made using a standard export declaration. The only simplified procedure permitted for export is the simplified declarations for exports (SDE) as the EIDR is not permitted for exporting from customs warehouses.

Extra considerations for public warehouses

The authorisation to use simplified procedures is not confined to the warehousekeeper. In a public warehouse the depositor or a third-party agent may be authorised to use EIDR and will therefore keep the EIDR records (with the warehousekeeper keeping the warehouse stock account).

The warehousekeeper will need to confirm with the depositor or third-party agent that their customs warehouse authorisation allows the use of EIDR. The depositor or a third-party agent must make sure that the customs warehouse will be shown as the premises at which EIDR will be used.

Public warehouse notification requirements

Where the warehousekeeper is not responsible for maintaining the EIDR record then either the depositor or a third-party agent must notify the warehousekeeper that the EIDR record (for receipts or removals) has been updated and this notification will allow the entry of the goods into or removal of the goods from the customs warehouse procedure. The warehousekeeper should not allow the goods to be physically removed from the customs warehouse arrangements unless this notification has been received otherwise, they will be liable for a customs debt for unlawful removal from customs supervision.

For receipt, the warehousekeeper will need to be notified of the:
- declaration unique consignment reference number (DUCR)
- quantity and description of the goods
- date of entry into the EIDR records
For removal, the warehousekeeper will need to be notified of the:
- warehousekeepers stock reference number, inventory reference number or product code
- quantity and description of the goods
- date of entry into the EIDR records
Whilst the DUCR may be recorded by the warehousekeeper as the reference to the entry and removal of the goods, it is recommended that the warehousekeeper should also be provided with the Movement Reference Number (MRN) of the Customs Declaration Service (CDS) declaration.

These details will form part of the audit trail.