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HMRC internal manual

Customs Freight Simplified Procedures

Simplified Declaration Procedure (SDP): SDP release to Free Circulation or other customs procedure

Article 163 UCC allows traders to retain the majority of supporting documents in their records instead of requiring them to be presented to Customs at the time of the goods release. As a result most goods imported using CFSP are eligible for release at the frontier to free circulation. This is achieved by quoting CPC 06 10 040 on the SFD. This CPC may be used for most goods, unless they are alcohol, tobacco, controlled drugs or fall within the high risk categories specified in CFSP10000. Hydrocarbon oils are eligible for importation using SDP only. The CPCs to be used for these ‘controlled’ goods are outlined in CFSP03350. A list of goods deemed to be controlled for CFSP purposes is maintained in CFP Information Paper 43 on the CFSP UoE webpage.

Hard copy entries and supporting documentation will therefore only be required as a matter of course for entries assigned a routing of 1 or 2. Officers may continue to request the presentation of supporting documentation in response to specific profiles or risk analysis checks. However, this should be on an exceptional rather than routine basis. Goods should not be selected on a routine basis for fiscal examinations at the frontier unless specifically requested.

These procedures do not affect any border admissibility controls, prohibition or restriction checks or anti-smuggling activities.

The acceptance date and time of the SFD establishes the base date and/or tax point for the submission of the SDI.