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HMRC internal manual

Customs Freight Simplified Procedures

Simplified Declaration Procedures (SDP) authorisation criteria and conditions: SDP to Customs Warehousing

See C&E58 for the main additional conditions. Plus the following:

  • trader must be authorised as a Customs Warehouse keeper Type A, C, D or E, or import goods using a Type A warehouse ( for UCC CWs will be ‘R’- ex type A or ‘U’-ex type C, D and E)
  • warehouse approval must allow receipt of goods using Simplified Procedures and
  • have suitable procedures in place, providing details of goods into warehouse to enable creation of the stock account.
  • See also Special procedure Notice 3001