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HMRC internal manual

Customs Freight Simplified Procedures

From
HM Revenue & Customs
Updated
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Final Supplementary Declarations (FSDs): general information

At the end of each reporting period, a FSD must be submitted to CHIEF confirming the number of SDs finalised and the number actually due. Nil returns are required. The FSD is an end of period notification that is used by Customs to provide systems assurance that the trader has submitted the correct number of SDs for each reporting period. The trader must declare within their FSD the number of SDIs and SDWs actually finalised and the number of each due. These details must be completed under AI statement code ‘FINSD’ in Box 44 of the FSD.

Please note that following the implementation of the UCC from 1st May 2016, no supplementary declarations for goods entered to CW are required.

For example, if only 45 were finalised but 48 were due then 45/48 should be shown. All traders must show both SDIs and SDWs and the number of each declaration type finalised and due (even if 0/0), to enable greater auditability eg Month of January 2012.

Box 44, AI Statement text segment would show:

  • SDI = 45/48, SDW= 20/20

Where late SDs are also submitted in respect of previous periods the trader must insert the relevant period details, month and number of declarations submitted. For example, if the trader was importing excise goods and 3 SDIs were missing from the previous month (to be shown month/year, eg 12/11):

Month of January

Box 44, AI Statement text segment would show:

  • SDI = 45/48, SDW = 20/20
  • 12/11 = SDI 3

If no trading has taken place, a nil return is still necessary, even though no SDs would have been submitted:

Month of January

Box 44, AI Statement text segment would show:

  • SDI = 0/0, SDW = 0/0