Use and submit Supplementary Declarations

You must submit Supplementary Declarations (SDs) when you're importing or exporting to work out how much duty you owe.


An SD is a post-shipment declaration that provides information used to control and work out duty for export and import consignments, as well as to gather statistical data on international trade. This guide explains the 3 different types of SD, and when traders must complete each one.

Tips are given on the most efficient way to submit declarations. This guide also explains how the information traders give is used to work out the duty they must pay. You will also find information on the Customs Handling of Import and Export Freight (CHIEF) system, enforcement of HMRC procedures and sources of more advice and support.

What Supplementary Declarations are and when you use them

Import and export SDs are used for trading outside the EU. HMRC also use simplified import and export SDs to process the financial aspects of customs procedures. This page explains when you need to complete an SD and which one you should use. It also outlines the ways you can submit declarations so you can choose the most efficient way for your business.

Supplementary Declarations for import

When you import goods from outside the EU, you are required to submit an SD so customs can work out how much you owe them. You must submit a summary or simplified declaration when the goods arrive in the UK followed by a supplementary or full declaration after a specified period of time. In specific cases you may be authorised to submit a simplified declaration without the need to provide a supplementary declaration.

Traders may use SDs within Customs Freight Simplified Procedures (CFSP) so customs can determine how much duty and tax is payable, read more about CFSP in Notice 760.

Supplementary declarations for export

All goods exported from the UK to non-EU member states must be declared to customs. The Statistical Unit at HMRC use export declarations to support the monthly balance of trade figures and calculate export refunds for schemes such as Common Agricultural Policy (CAP). VAT can be zero-rated for exports to a third country (including EFTA states and the special territories of the EU). Export declarations are also used to check restricted goods and to make sure that EU requirements are met. Agricultural traders must complete a full export declaration for all CAP exports, regardless of destination.

Export declarations must be fully completed unless you are authorised to operate under National Export System (NES) simplified procedures. NES simplified procedures allow for the submission of abbreviated export declarations prior to shipment, followed by SDs after the goods have left the UK. See the guide on export declarations and the National Export System.

How an SD fits into the process of making an import or export

Several customs processes take place before and after traders submit an SD. For import and export, the order is:

  • application and authorisation (simplified import/export procedures)
  • Simplified Declaration, either by simplified declaration at the frontier or by entry in the declarant’s records
  • Supplementary Declaration
  • post-clearance audit

Find out about related customs processes in the guide on how to value your imports for customs duty and trade statistics.

Supplementary Declarations and Customs Freight Simplified Procedures for import

Customs Freight Simplified Procedures (CFSP) is a simplified electronic way to clear imported goods. It can be used at the frontier, when goods are entered to or removed from a customs warehouse (an approved warehouse for goods liable to customs and excise duty), traders’ designated premises, or when they are moved to or from a Free Zone (an approved area where imported goods may be stored without payment of VAT or import duty).

CFSP simplifies customs import procedures, offering a variety of options which can be used in isolation or in combination, according to your requirements.

CFSP allow authorised traders to gain accelerated removal or release of most third country imports (that is from a country outside the EU) by making a simplified declaration. Read more about CFSP in Notice 760.

To use CFSP, you must apply for an authorisation to operate the simplified procedures. Read the eligibility criteria for authorisation to trade under CFSP in Notice 760.

To be authorised, traders will have to show that they meet enhanced conditions regarding accounting systems and records, customs compliance and financial solvency. These enhanced criteria will need to be in place in your business before HMRC can grant authorisation - customs officers may visit your premises to verify your systems and paperwork.

The advantages of CFSP are:

  • you can usually expect faster release of your goods from Customs
  • you can combine CFSP with normal entry and warehouse procedures to suit the needs of your business
  • you can control your cashflow by choosing your own convenient tax point date
  • electronic submission of declarations
  • if you are not authorised to use CFSP, you can use an agent who is authorised to submit electronic declarations for you, saving your business time

Most imported third country goods are eligible for CFSP. However, certain goods and procedures have been excluded. These include goods considered dangerous or under a United Nations embargo. Find out which goods are excluded from CFSP in Notice 760. If you wish to apply to use CFSP and/or simplified export procedures, you can find form C&E 48.

Submitting SDs for imports from outside the EU

This page explains why a SD for importing is needed, how it can be submitted and when HMRC requires it to be submitted.

Simplified Frontier Declarations

When you import goods from outside the EU, under the simplified import procedure you are required to submit an SD after you have made an initial Simplified Frontier Declaration (SFD). The SFD is used to declare goods at the frontier. SFDs are submitted electronically. However, for controlled drugs, excise goods and other controlled goods a hard copy of the SFD and supporting documentation is also required at the frontier.

Entry in the Declarants Records

Alternatively, you may make a simplified declaration in your records. Entry in your records and the Simplified Frontier Declarations both contain the same information but the Simplified Frontier Declaration is submitted electronically whereas the entry in the records isn’t. Not all goods can be declared using the Entry in the Declarants Records type of declaration.

Timing of SDs

The initial simplified declaration will be required within a specified period of time after you have made an SFD. The SD enables HMRC to work out how much you owe in duty and taxes. HMRC also use the information to gather statistics about the movement of goods. Find detailed information on SDs.

How to submit an SD

The SD must be submitted electronically through an HMRC portal. To submit your SD, you will need to be able to access the CHIEF system.

You must submit your SD electronically to the CHIEF system. You can submit your SDs singly or in batches. CHIEF will respond electronically to your SD submission by sending you an acceptance and a calculation of how much you owe. The acceptance message is called a Customs Response Message (CUSRES).

To find out more about the ways you can access CHIEF, see the guide on UK’s import and export processing system CHIEF.


Your SD must be sent and accepted by CHIEF before the end of the fourth working day of the month after your SFD was accepted, or the date of entry in your records.

Late submission

If you are unable to submit an SD within the correct time period, you must report the facts to the CFSP National Assurance Team (CNAT). All errors must be corrected. The updated SD must be resubmitted to CHIEF, and a CUSRES received by the importer before the end of the reporting period. All queries on the SD must be cleared before you can submit your Final Supplementary Declaration.

Adjustments to an SD can be made after a final acceptance by contacting the CNAT. For enquiries about adjusting an SD you can email

SDs for export purposes and the National Export System

This page explains the main procedures for submitting export declarations.

If your business exports goods from the UK to outside the EU, you must use the NES. As part of the existing CHIEF system, NES was set up to simplify and modernise export procedures to countries outside the EU. Read the background to NES.

NES is the electronic exports processing system that operates three main procedures.

Standard full pre-entry procedure

Traders or their agents complete a full pre-shipment declaration. A pre-shipment declaration can be completed electronically in the CHIEF system. Most declarations are competed electronically but there may be circumstances where a manual declaration is needed. A manual declaration can be completed on the Single Administrative Document (SAD) form C88.

The declaration and the goods must be processed by customs before being loaded for export. Clearance for export is known as Permission to Progress.

Simplified Declaration Procedure (SDP)

The SDP allows authorised traders and their authorised representatives to declare goods for export by submitting an abbreviated Pre-Shipment Advice (PSA) SDP to CHIEF. This must be supported by a full electronic SD within 14 days following shipment. It is important to note that SDP cannot be used for Common Agricultural Policy Exports.

Local Clearance Procedure

The Local Clearance Procedure (LCP) currently allows authorised traders or their authorised representatives to have goods cleared for export at their own or other approved inland premises. You can submit either full LCP export declarations or an LPC PSA followed by a full SD within 14 days of shipment.

When the Union Customs Code is implemented on 1 May 2016, LCP will cease to be available as an export simplification. Instead of LCP there will a simplification called Entry in Declarants Records (EIDR). EIDR can only be used for Exports where:

  • the requirement for a pre-departure declaration is waived
  • the export movement is a direct export

EIDR cannot be used for the movement of Excise goods.

There will still be a requirement to submit a supplementary declaration for an EIDR export entry.

Customs Supervised Exports

HMRC are introducing a new national scheme called Customs Supervised Exports (CSE) to assist UK export traders. This scheme will operate in the same way as LCP currently operates. A supplementary declaration will be required for this scheme.

Submitting SDs

All supplementary declarations made using simplified procedures must be submitted electronically to CHIEF. Manual declarations must not be used. To apply to use SDP or EIDR you must use an NES application form C&E48.

A new application form is being created for CSE. Details can be obtained from the NES helpdesk.

If you are using the SAD you may need to add extra details, particularly if you enter your goods to a customs warehouse. If you make customs declarations through a software package, either in house or through a third party supplier, you must use updated software.

Read the guide to declarations and the SAD.

If you are having difficulty using the NES, see the guide on export declarations and the National Export System.

Responsibilities of traders and agents, enforcement and customs civil penalties

Traders must supply HMRC with correct information and comply with customs rules and regulations. This page explains the type of information that traders must supply and the types of penalties that HMRC may impose if they do not, as well as how to appeal against a penalty. See the guide on customs seizures and penalties.

Exporters and their agents must be aware that under current law they are responsible for:

  • the accuracy of information given in declarations
  • the authenticity of documents relating to exports
  • compliance with all obligations relating to the goods

HMRC uses a system of Customs Civil Evasion Penalties (CCEPs) to encourage businesses involved in international trade to comply with customs legal and procedural requirements, such as ensuring that all information provided is accurate. Being issued with a penalty does not mean HMRC believes a business is behaving dishonestly or intends not to comply with the law. As an example of penalty costs, the penalty provided is £2,500 per contravention for ‘serious’ irregularities, such as a delay in informing Customs imported goods have arrived in the UK.

Your first contravention may result in a warning letter. The letter will stay on your file for two years. If there is a contravention the same or broadly similar within those two years, you may be issued with a penalty demand. A warning letter for deficiencies in your systems or records sets out what is to be done and by when. The deadline is set to allow the trader time to rectify the deficiency. If the trader fails to comply, a penalty may be issued. Find information on the warning process in Notice 301 civil penalties for contraventions of customs law.

Read Notice 300 for more information on how CCEP investigations operate.

You may have to pay a penalty if you contravene a duty, obligation or requirement under UK or European Community law. Notice 301 provides more information on the CCEP process including when you might face a penalty, how contraventions are established, calculated and notified. It also explains the concepts of reasonable excuse and mitigation.

Schedules containing details of the relevant rules, descriptions of the person liable and the maximum penalty amount that may be charged for the breach are available from HMRC. Read schedules of CCP contraventions in Notice 301.

If you disagree with the issuing of a Warning Letter or Penalty Demand, you can ask HMRC to review your case. HMRC may consider that you had a reasonable excuse for the error, in which case no penalty will be issued. To appeal, you must write, within 45 days of the date on the letter or penalty demand to:

HM Revenue and Customs
Customs Review and Appeals Team
7th Floor South
Alexander House
21 Victoria Avenue
SS99 1AA

There may also be mitigating circumstances which resulted in the error. HMRC may take this into account and can consider reducing the penalty. Find out about penalties, appeals and reasonable excuses in Notice 301.

Help and advice for traders

This guide provides an introduction to SDs for export and import purposes. For more information and specific help and advice, there are some useful websites and telephone helplines you can contact.

HM Revenue and Customs

For general enquiries, you can call the HMRC VAT imports and exports: general enquiries helpline. You can also contact the NES Helpline on Telephone: 03000 582 418 for export enquiries.

HMRC also operates a Tariff Classification Helpdesk which you can email at

Further information

Excise and Customs Helpline

Contact HMRC for help with questions about importing, exporting and customs reliefs

NES Helpdesk

Telephone: 029 2032 6371

National Post Clearance Team Fax

Telephone: 0113 389 4490

Tariff Classification Service

Email HMRC for help with tariff classification issues

NES background

Published 2 August 2012
Last updated 18 February 2019 + show all updates
  1. Intrastat content has been removed
  2. Updates made to reflect changes resulting from the introduction of Union Customs Code. Also included a small number of minor updates phone numbers and email addresses.
  3. Intrastat threshold updated to £1.5 million.
  4. First published.