Annex
Annex of primary and secondary legislation.
The legal basis for SCDP is the Taxation (Cross Border Trade) Act 2018 (TCTA) and the Customs (Import Duty) (EU Exit) Regulations 2018 (CIDEER).
Schedule 1 (9) of the TCTA makes provision for the UK Customs Authority to authorise applicants to use Simplified Procedures under certain conditions.
| Topic | Legislation |
|---|---|
| Simplified Declaration Process (SDP) | TCTA: Schedule 1 (9) Sec 3 |
| Supplementary Declarations | TCTA: Schedule 1 (9) |
| Security | TCTA: Section 21, 25, 26 & Schedule 1 (4)(5)(6)(19) |
| Controlled Goods | TCTA: Part 1, Section 11 (3)(C) & (4) (A-F) |
| Special Procedures | TCTA: Schedule 1, Part 9, 18 (1), TCTA: Section 23, Schedule 2 (Parts 1, 7, 19), Schedule 6 |
| Topic | Legislation |
|---|---|
| Simplified Declaration Process (SDP) | CIDEER: Chapter 3, Section 30, 31, 32, 33, 34 & 35 |
| Entry In Declarants Records (EIDR) | CIDEER: Chapter 3, Section 31, 32, 33, 36, 37 |
| Supplementary Declarations | CIDEER: Chapter 3, Section 32, 33, 34, 35 |
| Excise | UCC - Article 145 Commission Delegated Regulation 2015/2446, Article 150(3)(a) Commission Delegated Regulation 2015/2446. CIDEER - Regulation 31, The Customs (Import Duty) (EU Exit) Regulations 2018, Regulation 36, The Customs (Import Duty) (EU Exit) Regulations 2018 |
| Special Procedures | CIDEER: Chapter 2, Section 16, CIDEER: Chapter 3, Section 32, 36, 37 |