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HMRC internal manual

Customs Freight Simplified Procedures

Supplementary Declarations (SDs): aggregation rules

This Section specifies the conditions that entry data on SDIs and SDWs will need to meet in order for SDs to be aggregated. For further details on aggregation procedures, please see CFSP06150, CFSP06200, and CFSP06300.

CFSP06450 describes the completion rules for aggregated declarations.