Simplified Customs Declaration Procedure (SCDP)
Simplified Customs Declaration Procedures (SCDP) are used by authorised traders to simplify how they declare goods to customs.
Under SCDP, traders can submit a Simplified Frontier Declaration (SFD) at the frontier, enabling goods to be cleared more quickly at the border without providing full details immediately.
The complete information is then provided later in a Supplementary Declaration, which finalises the customs entry and accounts for any duties and VAT due. This process can also delay the payment of duties and taxes, helping to improve cash flow and prevent delays at the border.
Use of SCDP requires prior authorisation from HMRC, and traders must maintain accurate records and comply with customs requirements.