top of page

UK: Successful Application for SCDP (former CFSP)

(S) Successfully applying for SCDP (CFSP) requires great processes to run the procedures and know all about Customs. Download a guide for written procedures.

SCDP is the Simplified Customs Declaration Process, it is a two-stage electronic declaration process that moves fiscal and statistical controls inland. In step 1, you would need to provide fewer data than a full customs declaration at the frontier. In step 2, after goods cross the border, a supplementary declaration is then made within a month of import to complete the process.

Any tax or duty owed is not paid until after the supplementary declaration is submitted to HMRC.

Duty can be paid through a duty deferment account (DDA) whilst VAT can either be paid through a DDA or accounted for on a trader’s VAT return using postponed VAT accounting.

4 Steps to the use the simplified declaration

To use the simplified declaration you’ll need to:

  1. Check if the goods can be entered onto a simplified frontier declaration.

  2. Submit a simplified frontier declaration.

  3. Submit a supplementary declaration.

  4. Submit a final supplementary declaration.

To use SCDP you need to apply for authorisation from HMRC.

You can be authorised to use of

  • Simplified Declaration Procedure,

  • EIDR,

  • or both.

To apply for authorisation to use simplified declarations, you need to complete form C&E48.

You must also provide:

  • written procedures

  • list of customs procedure codes and commodity codes

  • client list (where you are applying to be either or both an authorised direct representative or an authorised indirect representative).

Written procedures

You must provide a document which details your Customs Procedures along with your application and this must include information on:

  • your experience and qualifications in customs matters

  • who will be responsible for making your declarations

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

  • document retention and security

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

  • month-end processes (for example, final supplementary declarations and late declaration estimates)

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

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

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

Commodity codes

  • You must provide a description of the goods, either the relevant 8 digit Customs Nomenclature (CN) codes of the goods or the 4 digit chapters of the CN.

  • The description of the goods must be the normal trade description and detailed enough for immediate, precise identification and classification.

For example, Import 090112 00 or Import 0901 Coffee – not roasted – decaffeinated.

The lists should be provided as spreadsheets.

Download the application form

Download PDF • 873KB

Download the Guide on Written Procedures

issued by HMRC to help you write compliant written procedures

Guidance for Procedures Document - notes for trader
Download PDF • 135KB

Government Guidance

16 views0 comments
bottom of page