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HMRC internal manual

Customs Freight Simplified Procedures

Simplified Declaration Procedure (SDP): SDP release into a Free Zone

CPC 06 14 078 allows the release of non-controlled goods into a Free Zone.

CPC 06 24 078 is for controlled goods released into Free Zone.

CPC 06 34 078 is for controlled drugs released into a Free Zone.

As with goods entering Customs Warehousing under SDP, the acceptance date and time of the SFD establishes the base date for the submission of the SDI. The entry of the goods should be recorded in the Free Zone records.