Guide

Supplementary Declarations for import

Simplified Frontier Declarations, Supplementary Declarations and Customs Freight Simplified Procedures

Most products imported from non-European Union countries are eligible for Customs Freight Simplified Procedures (CFSP), which is a streamlined process for clearing imported goods that covers authorisation, removal and release, reporting and auditing. Supplementary Declarations (SDs) play a key part in CFSP, along with Simplified Frontier Declarations (SFDs). SFDs and SDs are the mechanisms for reporting under CFSP.

The process of entering Simplified Frontier Declarations

To allow imported goods through the frontier you must enter an SFD via the Customs Handling of Import and Export Freight system (CHIEF). Once the goods have either entered a customs procedure at the frontier, or moved to temporary storage under the Local Clearance Procedure (LCP), you must complete and submit an SD within a prescribed deadline. In most cases this is the fourth working day of the month following the date of acceptance of the SFD. You must submit SDs for excise goods in line with excise reporting periods.

This combination of SFDs and SDs means that duty on the import becomes due later in the process and closer to the time that you expect payment for the goods from your customer. See submitting Supplementary Declarations.

As an authorised importer, you can directly submit SFDs and SDs or agents can do so on your behalf. See managing Supplementary Declarations.

Read more about Customs Freight Simplified Procedures.

You can only use SFDs and SDs for this purpose if you're authorised to use CFSP. Authorised CFSP users must meet a range of fiscal, regulatory, accounting, and management conditions and criteria. Find the detail on conditions and criteria relating to general and specific CFSP authorisations in section 14 of Notice 760.

To apply for a new authorisation to use simplified procedures use form C&E 48.

There are certain goods that you can't import under CFSP and controlled goods that can't be imported under CFSP LCP. 

Find CFSP information in Notice 760.

You will need to enter your Economic Operator Registration and Identification (EORI) number, or register for EORI, as part of your application. For more information, see Economic Operator Registration and Identification (EORI) Scheme.