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HMRC internal manual

Customs Freight Simplified Procedures

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HM Revenue & Customs
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Supplementary Declarations (SDs): additional information/documents produced/certificates and authorisations

Box 44 of the SAD (SFDs and SDs) requires two types of supporting information to be declared: ‘Additional Information’ (AI) statements and ‘Documents’. This box must always include the DUCR as a document code but is also used to show the following types of information:

  • Principal for transit. EIDR only. If the consignee (box 8) is not the principal for the NCTs movement the full name and address of the principal is entered under AI statement ‘TRPRN’. If the declarant (box 14) is the principal the phrase ‘Transit principal is Declarant’ is entered.
  • Guarantor for transit. EIDR only. If the consignee (box 8) is not the guarantor for the transit movement, the full name and address of the guarantor together with the guarantee/ guarantor waiver details is entered under AI statement ‘GRNTR’.
  • Office of destination. EIDR only. Where the goods are moving to a designated premises under transit, the full name and address of the Office of Destination is entered under AI statement ‘PREMS’.
  • Designated premises. EIDR only. The name and address or code of the designated premises to which the goods are to be delivered/can be examined is entered under AI statement ‘PREMS’.
  • Type D Warehousing. Where valuation method 1 is declared in box 43, the General Valuation Statement (GVS) or a C105A reference and status code is entered under document code ‘N934’.
  • Sub-agent, acting as a Direct Representative (DR). Where a sub-agent is entering the declaration on behalf of a CFSP authorised Indirect Representative (IR), the sub-agent’s status and identification details (TID) must be entered in box 44 of the declaration under Additional Information (AI) statement GEN46. The importer’s/consignee’s identity must be entered in box 8 and the IR’s identity must be entered in box 14. For details see CFSP Information Paper 51 on the CFSP UoE webpage.
  • Additional Information statement for non-controlled goods. A positive declaration that the goods are not ‘controlled’ is required. AI statement ‘NCGDS’ is entered. A list of goods considered to be controlled for UK import purposes is maintained by the CFSP UoE. See CFSP Information Paper 43 on the CFSP UoE webpage.
  • Preference/quota. Where the goods are subject to preference/quota the serial number of the preference/proof of origin document must be entered against the appropriate document and status codes in box 44.
  • FSDs. Under AI statement ‘FINSD’, the number of SDs finalised in the reporting period and the number actually due is entered. Details of late SDs and nil returns are required. See CFSP07000 for further details.

A full list of AI statement, document and status codes and the details to be declared against each code is in Appendices C9, C10 and C11 of Volume 3 of the Tariff.