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HMRC internal manual

Customs Special Procedures Manual

Continental shelf: simplified declaration process (SDP)

Application to use the simplified declaration process for movements to and from continental shelf should be indicated on SP3 IP application form.

Details required to be provided with applications are outlined in Notice 3001/2015, Section 2. Approval should not be granted unless all of this information has been provided and the applicant has a good compliance record. Records and the details to be entered must be sufficient to support the normal requirements of IP. Commercial documents to be used must at least show:

  • date
  • customs status of the goods
  • description of goods
  • commodity (CN) code
  • destination, and
  • a unique reference number which will enable the goods to be traced through stock and financial records.

Details for completing import declarations can be found in Customs Information Paper 14 (2016):

Section 2.1, Normal procedures

Section 2.2, Simplified Declaration Procedures (SDP)

Section 2.3, EIDR imports

A supplementary declaration should be submitted by the fourth working day of the month following the importation also be sent to the supervising office each month, see:

Section 2.4, Supplementary declarations for imports.