top of page

SCDP: What to include in the Written Procedures for HMRC authorisation

(P) Professionals wishing to apply for simplifications need to cover these points to obtain and SCDP authorisation.

The Simplified Customs Declaration Process (SCDP) was previously known as Customs Freight Simplified Procedures (CFSP). We recommend that the following suggested information to be included in a businesses'

Written Procedures document

If you have an Authorised Economic Operator authorisation for customs simplifications, you only need to provide information for procedures from points 9-14.

1. Address of Premises, to include:

  • Principal Place of Business (PPoB)

  • All other sites, with addresses, requested in the application.

2. Business Hours, to include:

  • Hours at PPoB and all other sites

3. Directors/Key Contacts, to include:

  • Role

  • Telephone contact numbers

  • Email Addresses

4. Address of Supervising Office, this will be:

  • Trinity Bridge House, 2 Dearmans Place, Salford, M3 5BS

5. Your experience and qualifications in customs matters

6. Who will be responsible for making your declaration

  • Will you be making your own Declarations?

  • Will an Agent be making Declarations for you? If so, who is it (Company Name, contact and address)?

  • Will they be a Direct Representative or an Indirect Representative?

  • Who, how and when will you make the simplified frontier declaration (SFD)?

  • What information will be provided on the SFD?

  • What Customs Procedure Codes(s) (CPC) will you be using and what procedure do they relate to?

7. Your management checks, showing how you’ll identify and report any errors found after you’ve submitted your final declaration

  • How you will ensure that error messages actioned, corrected and resubmitted

  • Site security, how often your site security checks will be done?

  • DUCR log, how frequently your DUCR log will be checked. If a DUCR reference is not being used on a particular shipment, how you will rectify it?

  • SFD checks, how often do you do your SFD checks and how you will make sure all copy SFD documentation has been received and that all data elements are checked?

  • Final Supplementary Declaration (FSD) checks, how frequently will the transmission of the FSD be verified?

8. Document retention and security (record keeping & audit trails)

If you have an Authorised Economic Operator authorisation for customs simplifications, you don’t need to give the above information but must provide the following.

If you’re applying for imports, then you will also need to provide:

9. Supplementary Declarations

  • How do you ensure supplementary declarations are submitted and within what timeframe?

  • How will your system determine the tax point/SFD declaration date to calculate the correct date to submit the SD?

  • How will your system transfer the tax point onto the SD?

10. Month-end processes

  • For example, final supplementary declarations and late declaration estimates

  • HMRC requires a month-end Final Supplementary Declaration (FSD). How and when you will submit it to HMRC and if unable to submit the date within time limits how you will inform HMRC?

11. Aggregation

  • If you’re applying to use aggregation, provide details of your aggregation procedure, how you will ensure the aggregated rules are complied with, and any management controls you undertake

12. Duty Management System (DMS)

• If applicable, detail your duty management system (DMS) procedures and how your DMS communicates with your commercial systems

13. If you’re using a third-party representative

  • Information on contracts detailing responsibilities, how you instruct your representative, checks you conduct, dealing with irregularities

  • How you notify your agent of any errors/amendments regarding cleared entries

14. If you’ll be acting as a third-party representative

  • Information on contracts detailing responsibilities, how staff are aware of client requirements, checks you conduct, voluntary disclosures of errors to HMRC

The BoM 1.1.3 outlines the information that an Importer will be expected to hold.

If you’re applying for exports, then you’ll also need to provide information on your export procedures.

Essential, online Customs & Global Trade Support

You can:

Where to find even more help and support

About Customs Manager Ltd.

Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world.

Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter.

Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses.

To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements.

Important Notice

Customs Manager Ltd. owns the copyright in this information, unless other sources are identified.

You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes.

However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain.

In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise.

This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.

In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

19 views0 comments

Recent Posts

See All
bottom of page