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HMRC internal manual

Customs Freight Simplified Procedures

Supplementary Declarations (SDs): Supplementary Declaration Imports (SDI) and Supplementary Declarations Warehouse (SDW) aggregation completion rules

The table below details: {#Top}

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

SDI/SDW header level data
SDI/SDW item level data
SDI/SDW value build-up 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 4p> 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. Yes Enter the code for the invoice terms and any additional percentage adjustment. See Tariff for full details.
    The percentage adjustment notified to the trader by HMRC.    
  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.