Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Customs Freight Simplified Procedures

HM Revenue & Customs
, see all updates

Simplified Declaration Procedure (SDP): SDP release of controlled goods including third country alcohol, tobacco and controlled drugs

Traders wishing to import controlled goods will require specific authorisation to do so. Officers must ensure that all of the conditions outlined below will be adhered to prior to granting authorisation. Traders must only use the following CPCs for these goods:

06 20 040 controlled goods (excluding controlled drugs and excise goods - see below) released to free circulation
06 20 061 controlled goods (including alcohol and tobacco products) released to a Special Procedures
06 22 071 controlled goods (including third country alcohol and tobacco products) released to R OR U Warehousing
06 24 078 controlled goods (including third country alcohol and tobacco products) released into Free Zone
06 30 040 controlled drugs released to free circulation
06 30 061 controlled drugs released to a Special Procedure
06 32 071 controlled drugs released to Types R or U warehousing
06 34 078 controlled drugs released into a Free Zone
06 40 040 excise goods released to free circulation


Although some goods are not officially defined as controlled goods, they are treated as such for CFSP purposes. These CPCs require additional boxes to be completed on the SFD to enable border admissibility controls and prohibition and restriction checks to take place. The additional boxes required are:


Box 15a country of despatch
Box 21 nationality of means of transport crossing border
Box 22 invoice currency and amount
Box 33 commodity code
Box 34a country of origin
Box 38 net mass
Box 41 supplementary units
Box 42 item price


The completion of these additional boxes is mandatory and traders must not be authorised to import these controlled goods using CFSP CPCs until the officer is assured that this information will be provided at the time of importation.


A hard copy of the SFD and all supporting documentation including any licences, certificates or health documents must be presented to the National Clearance Hub prior to obtaining release of the goods. Sufficient time must be given for the Hub, UKBA and any other government departments to carry out any necessary examination of the paperwork and the goods. Goods imported using these CPCs will usually be assigned a routing of 1 or 2. They will not be granted automatic clearance. They will be subject to all standard frontier checks and controls and must not be removed from the frontier until all border admissibility controls and examinations have been carried out.

The acceptance date and time of the SFD establishes the base date for the submission of the SDI and the tax point for the goods if they are not entered to a Customs Warehouse.

Where controlled goods are to be released to a Customs Warehouse the details of the DUCR and the SFD and SDI entry numbers and dates must be entered in the warehousing stock accounts/local clearance records. Following the release of the goods at the frontier they must be delivered direct to the declared warehouse. The Customs Warehouse authorisation must be amended to allow the receipt of CFSP controlled goods.