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HMRC internal manual

Customs Authorisation and Approval

Legal Framework for Customs authorisations and approvals: Simplified Declaration Procedure (SDP), including additional requirements for low value imports

Legal Act Article Explanation/ Usage
Code A.166(2) Regular users of SDP must be authorised
Code  A.167 For goods released using SDP or EIDR, authorisation holders may be required to submit a supplementary declaration
Code A.167(3)(a) Waiver from the requirement to submit a supplementary declaration (SD) for goods below the statistical threshold where the simplified declaration contains all the information necessary to enter the goods to the customs procedure
Code A.167(4) Establishes the relationship between the simplified and supplementary declarations
Code A.177 Simplification for customs declarations for goods under different tariff subheadings
Empowerment to set Delegated Acts (DA), the DA provisions set out:    
Code A.168 Conditions for granting the SDP authorisation
    The time limits for submitting supplementary declarations
    Time limit for supporting documents to be obtained
    Circumstances for the waiver of the supplementary declaration
Empowerment to set Implementing Acts (IA), IA provisions set out:    
Code A.169 Procedures for the lodging of the simplified and supplementary declarations
Code A.178 Measures for the determination of the tariff subheading to be applied for the simplification under A. 177
DA A.145 Criteria for obtaining authorisation to use SDP
DA A.145(1)(d) Management of P&R goods
Code A.6  
Code A.15  
DA A.146  
DA A.147 Declaration/ Duty management systems will be in place for the completion of customs declarations
DA A.146 Time-limits for submitting supplementary declarations
DA A.147 Time limits for obtaining supporting documentation
Code A.167(2)  
Code A.167(3)  
DA A.183 Waiver from the obligation to submit a supplementary declaration in certain circumstances
IA A.223 Management of Tariff Quotas with SDP
IA A.224 Provision of supporting documents to customs