Guidance

Additional Procedure Code 9-Series: Final Supplementary Declarations (FSD)

Updated 3 March 2023

This Appendix contains the specific completion rules instructions for the 9-series Additional Procedure Codes for Data Element 1/11 for Final Supplementary Declarations (FSD).

Use the index list below and the Additional Procedure Codes completion notes to help identify the correct code to use and for guidance on how to complete the declaration.

This Appendix includes Additional Procedure Codes:

97F: Final Supplementary Declaration (FSD) 2

Notes:

The completion notes in this Appendix are a supplement to the main CDS Declaration Completion Instructions for Final Supplementary Declarations. This Appendix only contains any additional completion notes for the 3-digit Additional Procedure Code and does not constitute full guidance on how the FSD should be completed.

Only one 4-digit Procedure Code can be declared against each goods item in DE 1/10, however, this may be tailored to the specific circumstances for the goods treatment by the use of multiple Additional Procedure Codes in DE 1/11.

These completion notes are a supplement to the DE 1/10 Procedure Code Notes and therefore any instructions relating to the requested or previous procedure included against the relevant DE 1/10 Procedure Code (see Appendix 1: DE 1/10: Requested and Previous Procedure Codes) must also be followed.

The DE 1/10 completion notes, including conditions and restrictions, are not repeated within or superseded by the DE 1/11 completion notes.

97F: Final Supplementary Declaration (FSD)

Description of Procedure:

This Additional Procedure Code used to report the Final Supplementary Declaration (FSD) information for Simplified Declaration Procedure (SDP) Regular Use and Entry in Declarants Records (EIDR) purposes

Goods Covered:

FSD used to report the number of Supplementary Declarations (SDs) due against those actually submitted for a specific reporting period.

FSD used to report the number of SDs submitted as late SDs from a previous reporting period.

Conditions for use:

If you brought goods into Great Britain (England, Scotland and Wales):

Unless advised otherwise by HMRC, the Supplementary Declaration and associated Final Supplementary Declaration must be sent and accepted by the 4th working day of the following month

If you brought goods into Northern Ireland:

Unless advised otherwise by HMRC, the Supplementary Declaration and associated Final Supplementary Declaration must be sent and accepted by the 10th calendar day of the following month.

However the Supplementary Declaration and associated Final Supplementary Declaration can still be sent and accepted by the 4th working day of the following month.

Nil returns are required.

Restrictions of Usage:

-

Notices:

Apply to use simplified declarations for imports

Specific fields in the declaration/notes on completion:

FSD completion requirements are specified in the DE 1/10 Procedure Code and the CDS Declaration Completion Instructions for Final Supplementary Declarations

Security required

-

VAT:

-

Excise:

-

Post clearance action:

A post-clearance demand may be raised to account for any customs duty, excise duty and VAT unaccounted for as a result of missing supplementary declarations.

Any revenue taken as a result of an estimate due to non-submission of declarations will be returned, as appropriate, following the successful submission and reporting of the late supplementary declarations in a subsequent reporting period.

Notes

Additional Procedure Code 97F can only be used with Requested and Previous Procedure Codes (DE 1/10): 0090.

Additional documents needed:

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