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HMRC internal manual

Customs Freight Simplified Procedures

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

See C&E58 for additional conditions and CFSP10000 for details of goods covered.

Also follow the bullet points at CFSP03250, plus ensure all border administration checks are carried out before the goods are released (see CFSP03350).