Simplified Declaration Procedure (SDP)

The Simplified Declaration Procedure (SDP) is a HMRC-authorised customs simplification that allows eligible traders to submit a reduced dataset at the UK border using a Simplified Frontier Declaration (SFD). This enables goods to be released more quickly while the full customs data is then submitted after the goods have arrived via a supplementary declaration.

Like Entry in Declarant's Records (EIDR), SDP forms part of the UK's Simplified Customs Declaration Process (SCDP), which is designed to reduce the administrative burden associated with importing goods. Unlike EIDR, SDP requires a customs declaration to be submitted to HMRC before the goods arrive, generating a Movement Reference Number (MRN) which can be used for both inventory-linked and Goods Vehicle Movement System (GVMS) shipments. Another key difference between SDP and EIDR is the range of goods that can be imported; whilst EIDR is generally limited to eligible non-controlled goods, SDP can also be used for many controlled goods, provided the relevant licences, pre-notifications and regulatory requirements have been completed before import.

Authorisation to use SDP must be granted by HMRC; however, importers are also able to operate under a customs agent's authorisation where the agent holds the necessary approvals and agrees to act on their behalf. Once the agent is satisfied they have all the relevant information needed to complete import clearance for the movement, they will submit the SFD and provide the MRN to the trader, allowing the goods to travel. The import clearance is then finalised after arrival through the submission of a Supplementary Declaration, which contains the remaining customs data and accounts for any duties and taxes due.

Where required, documentary checks, import licences, health certification and pre-notifications must still be completed before the goods can be released. Using SDP does not remove or replace these regulatory requirements; it only simplifies the customs declaration process. Some goods remain outside the scope of SDP or require alternative customs procedures depending on the nature of the commodity and the approvals held. Traders should always confirm that their goods are eligible before using the simplification.

Benefits of using SDP

Faster clearance

Only a reduced customs dataset needs to be submitted before the goods arrive in the UK. Once accepted, the SFD allows eligible goods to be presented for import while the remaining customs information is submitted later via a Supplementary Declaration.

This reduces the amount of information that must be prepared before arrival, helping businesses move goods through the border more efficiently and reducing delays for time-sensitive supply chains.

Greater eligibility than EIDR

Because a frontier declaration is submitted before arrival, SDP can be used for a much wider range of goods than EIDR. Many controlled goods that require regulatory pre-notification or documentary checks can still move using SDP, provided all border requirements have been met.

For example, goods requiring an IPAFFS pre-notification or health certification can often be imported using SDP, whereas they would not be eligible for EIDR due to the lack of frontier declaration.

Deferred accounting for duty and VAT

Under SDP, customs duty and import VAT are accounted for on the Supplementary Declaration rather than at the border. This means the financial element of the import process is completed after the goods have moved, reducing the risk of delays caused by payment issues at the frontier.

This can be particularly beneficial where goods need to move quickly, and businesses want to avoid hold-ups while duty or VAT payments are processed.

Reduced administrative burden through Supplementary Declarations

Rather than preparing a complete customs declaration prior to import, traders only need to submit the essential frontier data, with the remaining customs information provided later through a Supplementary Declaration.

Where authorised, multiple SFDs can also be consolidated into a single monthly Supplementary Declaration. This significantly reduces the administrative burden for businesses importing high volumes of goods while ensuring all customs requirements are met within HMRC's set timescales.