Simplified Declaration Procedure (SDP): general information
SDP allows goods to be released directly at the frontier to a specified customs procedure. The goods may be entered directly to free circulation, an economic relief, a Special Procedure or other customs procedure.
The goods are released from the frontier using a SFD which is followed at a later date by a Supplementary Declaration Imports (SDI).
The SFD contains a minimal amount of information (see CFSP05150) that is provided electronically to CHIEF in a SAD format. Officers must ensure that traders operating SDP provide the following information on the SFD in all cases, together any with the other mandatory information required by the Tariff:
- plain language description of the goods (sufficient to allow any frontier examination controls/risk analysis checks to take place)
- Declaration Unique Consignment Reference (DUCR) (see CFSP06200).
Goods released using SDP will still be subject to anti-smuggling checks and all border admissibility controls must be completed prior to the release of the goods. It is therefore extremely important that the description of the goods provided in box 31 is specific.