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HMRC internal manual

Customs Authorisation and Approval

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HM Revenue & Customs
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Transition Arrangements: Transition arrangements for Simplified Declaration Procedure (SDP), including additional requirements for low value imports

Simplified Declaration Procedure (SDP) authorisations issued under the Community Customs Code (Reg. No. 2913/92) may continue to be used to enter goods to SDP until the authorisation is reassessed, at which time the criteria and conditions stipulated in the Code will be required to be fulfilled.  This reassessment must be completed by 1 May 2019.

From 1 May 2016, all operations and procedures related to SDP must be completed under the Code provisions, regardless of whether a Community Customs Code (Reg. No. 2913/92) authorisation is still being used.

The following table details the type of operations or procedures which may be conducted under a Community Customs Code (Reg No. 2913/92) authorisation and those which only apply to new Code authorisations. 

Procedures available under a Community Customs Code (Reg No. 2913/92) authorisation or approval may only be conducted during transition where they were specifically included in the authorisation on 30 April 2016.

Type of Operation/ Benefits available after 1 May 2016 Available with a 2913/92 authorisation (CCC) Only applies to a 952/13 authorisation (UCC)
Provision of a guarantee for the customs procedure to which the goods are released N Y
Import goods to LVBI using 2913/92 incomplete declaration authorisations N Ceases 1 May 2016 N Ceases 1 May 2016
Import goods to low value import procedures using simplified declaration procedure (SDP) N Y
The ability to enter goods to a customs procedure without providing a full customs declaration at the point of release Y Y
The ability to manage cash-flow by providing the fiscal data at a later date Y Y
The ability to enter goods to customs warehousing without submitting a supplementary declaration Y Y
The ability to move goods between special procedures without submitting a supplementary declaration Y Y
Ability to enter goods, on an occasional basis, to a customs procedure where certain supporting documents are not held at the point of release.    
Formally known as incomplete declarations Yalso available without authorisation Y
  Ability to obtain missing supporting documents by the time the supplementary declaration is submitted  
Formally known as incomplete declarations Yalso available without authorisation Y  
  Ability to apply to Customs, in exceptional circumstances, for an extension period, up to a maximum of 120 days from the point of release to obtain the missing supporting documents N Y
  Ability to release bananas prior to the Weight Certificates being held on an occasional basis.    

Certificates must obtained within 10 days of release

Formally allowed under incomplete declarations Yalso available without authorisation Y
  Ability to release bananas prior to the Weight Certificates being held on a regular basis  
Certificates must obtained within 10 days of release N Y
  Ability to release goods from a customs warehouse to Onward Supply Relief (OSR) using SDP.  
This may require amendment of the Customs Warehousing authorisation as well. N Y

There are two new high level criteria changes for SDP:

·        Compliance history in other taxation areas

·        Internal management controls to verify the accuracy of customs declarations.

The specific criteria to be met in these areas are detailed in section CAA07080.