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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
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Supplementary Declarations (SDs): Supplementary Declaration Imports (SDI) and Supplementary Declarations Warehouse (SDW) aggregation completion rules

The table below details:

  • The data required in each field on the aggregated SDI/SDW
  • The fields that require identical data

SDI/SDW header level data

| | Box Number | Description | Identical data | Requirement | || | 1(1) | Declaration type | Yes | M - all other goods | | 1(2) | Declaration code | Yes | Y - SDP SDI
 
Z - EIDR SDI/SDW | | 2(2) | Consignor name etc | Yes | Enter full name and address of the third country consignor | | 8(1) | Consignee EORI | Yes | Enter country code and EORI | | 8(2) | Consignee name etc | Yes | If UK EORI not held, enter full name and address of consignee | | 14(1) | Declarant/Representative | Yes | 1 - self representation
 
2 - direct representation
 
3 - indirect representation | | 14(2) | Declarant/Representative EORI | Yes | If required enter country code and EORI | | 14(3) | Declarant/Representative name etc | Yes | If UK EORI not held, enter full name and address of declarant or representative | | 15a | Country of dispatch | Yes | The code for the country from which the goods were originally dispatched | | 21(1) | Nationality of active means of transport crossing the border | Yes - but see requirement column 4 | Dependant on CPC etc but not completed if the goods are moving by post, rail or fixed installation. If applicable: SDI - enter either:

  • the nationality of the means of transport crossing the border

or if data cannot be aggregated:

  • the most common nationality in the aggregation.

eg Aggregating twenty SFDs. Three are UK vessels, six are DE vessels and 11 are GR vessels. Enter GR in the aggregated SDI.SDW - enter either:

  • the nationality of the means of transport crossing the border

or if data cannot be aggregated:

  • leave blank | | 22(1) | Invoice currency | Yes | The code for the currency in which the goods have been invoiced | | 22(2) | Invoice amount | Yes | Total amount invoiced | | 25 | Mode of transport at the border | Yes - but see requirement column 4 | Dependant on CPC etc for SDI and only required on SDW if air transport costs incurred (box 62 completed). If applicable, enter code for mode of transport. | | 26 | Inland mode of transport | Yes - but see requirement column 4 | Not required on SDW or on SDI for removals from Free zone | | 30 | Location of the goods | Yes - but see requirement column 4 | Not required on SDW.
     
    Enter the place where the goods were unloaded/available for examination.
     
    Enter ‘GB’ followed by the appropriate code from Appendix C2 or C3.
     
    In part 3, if the goods arrive at an airport where CCS-UK is used, enter the appropriate code from Appendix C4. If not appropriate, leave part 3 blank. | | 44 | Additional information |   | See Tariff Appendices C9, C10 and C11 for full details of statement, document, authorisation and status codes. | |   | Declaration Unique Reference Number (DUCR) | No | DUCR/part = document code ‘9DCR’.
     
    Multiple DUCR/parts =
     
    document code ‘9DCS’.
     
    DUCR format is ‘Year/GB/EORI/-/ traders reference.
     
    If aggregating 40 or less
     
    DUCRs, enter the first
     
    DUCR/part under code
     
    ‘9DCR’ and the remaining DUCRs under code ‘9DCS’.
     
    If aggregating more than 40 DUCRs, enter the following trader reference under code ‘9DCR’:
     
    Enter ‘AGG’ as the first
     
    three characters, followed
     
    by a unique reference code (maximum of 18 characters) that provides an audit trail back to the relevant SFD/EIDR records.
     
    eg 07/GB/EORI/-/
     
    AGG123456789101112131 | |   |   | Yes | GOVT. contractor - AI statement code GCONT.
     
    Enter contractor’s EORI (without GB prefix) | |   |   | Yes | Designated premises - AI statement code PREMS. Enter name and address of the location of the goods (if required by the CPC or if warehouse ID in box 49 is not UK allocated code). | |   |   | Yes | Supervising office- AI statement code SPOFF.
     
    If PREMS information is provided (see above), enter the name and address of customs office responsible for supervising the goods at the premises | | 48 | Deferred payment | Yes | Enter one of the codes A-D, then consignees and/or declarants Deferment Account Number (DAN) | | 49 | Warehouse | Yes | If Warehousing or Free Zone CPC is declared in box 37, enter type, reference and country code. Otherwise leave blank. | | 61-68 | Value build up | Yes |   |

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SDI/SDW item level data

| Box Number | Description | Identical data | Requirement | || | 31 (1) | Goods description | Yes | Required for all goods
 
If the description in the software commodity code file is precise enough, not ‘other’ (see details and example in the Tariff), enter this commodity code description.
 
For traders without a software commodity code file, the description must be sufficient to allow the easy identification and classification/examination of the goods.
 
For aggregation, the description of all the goods must be the same. | | 31 (2) | Package marks and no’s. | Yes - but see requirement column 4 | Enter phrase ‘as per bill of lading/air waybill’.
 
A complete audit trail for the goods must be provided by box 40 (previous doc.), box 44 (DUCR) and the SFD and/EIDR records. | | 31 (2) | Number of packages | Yes | Enter the number of packages or pieces covered by the declaration. | | 31 (2) | Kind of packages | Yes - but see requirement column 4 | On the SDI enter the code for the kind of packaging as stated on the SFD. If more than one kind of package used, enter ‘NA’
 
On the SDW enter the code for the kind of packaging used on release from the warehouse. If more than one kind of package used, enter ‘NA’ | | 31 (3) | Container number | See requirement in column 4 | If a container is used enter info here. If not, leave blank.On the SDI either:

  • enter container numbers if used/ known/ can be aggregated

or

  • leave blank.

On the SDW either:

  • enter container number (if used to remove the goods from the warehouse)

or

  • leave blank. | | 33 | Commodity code. | Yes | Enter code for the goods as required by Tariff Volume 2 | | 34a | Country of origin | Yes | Enter code for the country | | 35 | Gross mass | No | Required if value apportioned by weight (box 64 completed).
     
    Enter gross mass up to three decimal places. | | 36 | Preference | Yes | Required on all declarations entering goods to free circulation, where preference is declared. Enter the code for the type of preference and, in box 44, enter the document and status codes and the details of the preference certificate, including the reference number. | | 37 | Customs Procedure Code | Yes | Enter the appropriate CPC from Tariff Appendix E4 | | 38 | Net mass | No | Enter net mass in kilograms | | 39 | Quota | Yes | Enter six digit Tariff Quota Order Number | | 40 | Summary declaration/previous document. | Yes - but see requirement column 4 | Enter either:
     
    Class, type and reference number of the previous document(s) (if this information can be aggregated)
     
    or the following codes:
     
     Class - ‘Z’,
     
     Type - ‘ZZZ’,
     
     Ref. - ‘AGG’+ code (of up to 17 characters) that provides audit trail back to the previous declarations/documents.
     
    eg
     
    Z-ZZZAGG123456789ABCDEFG | | 41 | Supplementary units | No | Enter second quantity for the item if required by the Tariff Volume 2. | | 42 | Item price | No | Enter the invoice price for the item described in box 31 | | 43 | Valuation method | Yes | Enter the appropriate valuation method code. Enter, in box 44, the document and status code that supports the valuation. | | 44 | Additional information |   | New codes for licence identifiers/ authorisations/documents and certificates.
     
    See Tariff annexes C9, C10 and C11 for full details. | |   |   | Yes | BTI number entered under Document code C626. See Tariff note for Box 33. | |   | Third quantity | Yes | AI statement code THRDQ | |   | Supervising office | Yes | AI statement code SPOFF | | 45 | The type of valuation adjustment used.
     
    The percentage adjustment notified to the trader by HMRC. | Yes | Enter the code for the invoice terms and any additional percentage adjustment. See Tariff for full details. | | 46 - | Statistical value | No | Enter the statistical value for the item | | 47 a-e | Calculation of taxes | Yes | See below |

 

If box 47b is completed on a tax line:

  • the composite quantity declared must be the total quantity for all goods entered to that item for that type of tax or
  • the value declared must be the total tax base for all goods entered to that item for that type of tax.

 

| Box no. | Description | Requirement | || | 47b | Tax base | This element is either the composite quantity on which the excise tax duty is based or the value on which the tax or duty is based.
 
The element is assumed to be correctly provided as a value or a quantity as defined in the Tariff for the commodity. |

 

If box 47d is completed on a tax line the revenue declared must be the total revenue due for all goods entered to that item for that type of tax.

 

Box no. Description Requirement
     
47d Tax rate identifier Enter the amount of revenue declared for the tax line.

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SDI/SDW value build-up data

| Box no. | Description | Requirement | || | 61 | Airport of loading | Not to be completed if the customs value has been entered in box 22.
 
Enter the 3-alpha IATA airport code of the airport of loading or code 999 for an airport in an overseas department of a community country. | | 62 | Air transport costs | To be completed only if box 61 is completed. Enter freight charges relating to the air transport of the goods. | | 63 | AWB/Freight charges | The code for the currency in which air transport costs and AWB/freight charges are expressed and the amount of the charges to two decimal places. | | 64 | Freight apportionment indicator | The element defines whether apportionment is to be by gross mass or value. If by weight enter code - 1.
 
If apportionment is by value, leave blank. | | 65a | Discount amount | The code for the currency in which the discount amount is expressed and the amount of discount to two decimal places | | 65b | Discount percentage | If discount expressed as a percentage, enter amount eg 2.5 if 2.5%. | | 66 | Insurance | The code for the currency in which the insurance is declared and the amount of the insurance to two decimal places. | | 67 | Other charges/deductions | The code for the currency in which the amount of other charges/deductions is expressed and the amount of other charges/deductions. | | 68 | Adjustment for VAT value | The code for the currency in which the adjustment is expressed and the amount of additional charges to two decimal places. |

 

If boxes 62, 63, 65a, 66, 67, 68 are completed the amounts declared must be the total charges and/or deductions for all goods declared on the entry.

Any charges and/or adjustments declared in boxes 62, 63, 68 must be for apportionment on the same basis to all items declared on the entry ie by weight or by value.

Note: The declared charges/deductions will be applied across all items on a multi-item entry since the value declared in Box 42 must be the same for all items.