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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.


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