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HMRC internal manual

Customs Freight Simplified Procedures

Simplified Declaration Procedure (SDP): SDP release to types A, C, D and E Customs Warehousing

CPC 06 12 071 allows the release of non-controlled goods direct to an approved Customs Warehouse. The Customs Warehouse authorisation must be amended to allow the receipt of CFSP goods. The type, reference and country code for the Customs Warehouse must be quoted in box 49 of the SFD and in the case of warehousing types C, D and E, Box 8 must show the warehouse-keepers EORI (unless shown in box 14 as the declarant). For type D warehouses where valuation method 1 is declared in box 43, additional information is required on the SFD in box 44 (see CFSP06250).

Hard copy entries and supporting documentation will not be required as a matter of course at the frontier unless the entries are assigned a routing of 1 or 2. This should be on an exceptional basis only.

The acceptance date and time of the SFD establishes the base date for the submission of the SDI and the date from which the rules governing the Customs Warehousing procedure apply. It does not set the tax point. The details of the DUCR, SFD and SDI entry numbers and dates must be entered in the warehousing stock accounts/local clearance records. Please refer to Customs Warehouse Guidance for further details on the creation of the stock records. Following the release of the goods at the frontier they must be delivered direct to the declared warehouse (or storage facilities in the case of Type E).