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HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
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CFSP03200 - Simplified Declaration Procedure (SDP): SDP release to a Special Procedure

CPC 06 10 061 allows the release of non-controlled goods to a special procedure with economic impact (OPR, TA, IP, PCC, end use). The use of this CPC highlights that these goods are being imported using an economic procedure, allowing the opportunity to select the goods for examination if required.

These procedures do not require the presentation of supporting documentation as a matter of course but officers must ensure prior to approving the use of this CPC that traders have adequate procedures in place to maintain:

  • the necessary evidence in support of the claim to the relief
  • copies of any necessary export declarations (linked by DUCR where applicable)
  • copies of any INF2s, etc and
  • evidence to support duty calculations where a tax override code has been used eg C&E 1154s.

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