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HMRC internal manual

Customs Special Procedures Manual

Simplified procedures: declarations using the simplified declaration procedure

An entry to customs warehousing (for non-controlled goods) using the simplified declaration procedure is identified by the use of Customs Procedure Code (CPC) 06 12 071. For controlled goods including commercial drugs and excise goods, CPCs 06 22 071 or 06 32 071 are to be used. The notes on completion of the declaration using these CPCs can be found in Volume 3 of the Tariff.

The warehouse keeper will need to use the commercial documentation to identify the goods and enter the details in the stock records. These details must include the Declaration Unique Consignment Reference (DUCR) that is quoted on the Simplified Declaration Import (SDI). The entry into the stock records must be the date the goods are received at the storage premises (usually through the ‘goods in’ process) with the date of acceptance of the simplified declaration being the actual date of entry to the customs warehouse arrangements. (This should be included on a supplementary declaration for that period.)